Work of family members: how to classify the partner’s work relationship
Marcella de Trizio
Giuffrè FrancisLefebvre – QuotidianoPIU’ of 06/11/2024
Multi-period work schedule: flexibility as an alternative to ‘smart working’
Marcella de Trizio
Giuffrè FrancisLefebvre – QuotidianoPIu’ of 18.11.2024
Nova 06 NOVEMBER 2024 n. 53
Access to company email – unlawfulness according to the Guarantor authority for Privacy concerns
In its ‘Newsletter No. 528 of 22 October 2024’, the Guarantor authority for Privacy concerns intervened once again on the subject of the employer’s storage of, and access to, company emails, once again confirming its extremely restrictive approach, and stating that the employer may not access the employee’s or collaborator’s e-mails or use software to store a copy of messages.
Nova 06 NOVEMBER 2024 n. 54
Tax residence of natural persons – definition and operating instructions
The Revenue Agency has clarified on the current notion of tax residence of natural persons, offering its own detailed interpretations of the alternative criteria
Nova 19 NOVEMBER 2024 n. 55
EUR 100 allowance (‘Christmas bonus’) – Amendments
Those employees who, in 2024, have earned an income from employment not exceeding €28,000.00 will be granted, together with the thirteenth month’s salary and provided that they meet specific subjective requirements, an EUR 100 allowance. The entitlement to this allowance, which is recognised only after a formal request by the worker concerned, is verified by the withholding agent upon year-end balance.
Nova 20 NOVEMBER 2024 n. 56
Single platform for the verification and management of compliance with social contribution duties
INPS issued operating instructions on the ‘Single Platform for the verification and management of compliance with social contribution duties’, which makes it possible to identify and promptly fix any irregularities that would otherwise preclude the issue of the ‘DURC’ compliance certificate. The ‘Master Delegation’ is also introduced, which, in addition to constituting a new effective tool for the qualified intermediary for the purpose of verifying the contributory regularity of all the taxpayer’s positions, allows to request the ‘Pre-Durc’ compliance certificate.
READ
In-depth analysis 22 November 2024, n. 9
Meal vouchers: awarding criteria between regulations and practice
We examine the means and prerequisites according to which meal vouchers can be recognised, with special reference to those situations in which there is an absence of work, or scenarios in which work is performed in ‘agile work’ mode.
Industrial relations 8 November 2024
Overview of union and industrial relations – November 2024 – no. 10
The news of the signing of the agreement for the renewal of the NCBA for ‘Dirigenti’ (executives) of industrial companies is very recent; the new text has not only brought salary-related changes, but also introduced new regulations welfare and gender equality.
From 1 November 2024, the new rules on the professional apprenticeship contract in the commerce sector are also finally operative: after three postponements, Confcommercio Imprese per l’Italia, Filcams-Cgil, Fisascat-Cisl and Uiltucs-Uil signed a supplementary agreement to the NCBA for the tertiary sector, concerning training profiles and new professional figures for apprenticeship.
The range of goods and services covered by the welfare package for executives of the tertiary sector managers was also enriched.
Negotiations for the renewal of the NCBA for the goods and logistics sector, on the other hand, came to a standstill, due to an excessive distance between the demands of employee unions and the positions of the employer counterparts.
Jus 15 November 2024 n. 8
JUS – case law review
In this November issue of JUS, the four judgments examined will focus on Corte di Cassazione‘s recent rulings on i) grant of meal vouchers during the holiday period; ii) conviction of the entire Board of Directors for an accident at work; ii) unlawfulness of dismissal due to offensive words against the employer; iv) compensation for moral damage for harassment and sexual violence in the workplace.
Labour case study 26 November 2024 n. 9
Video surveillance system owned by a third party: prerequisites for legitimacy and employer’s obligations
A video surveillance system installed by a third party with respect to the employment relationship between employer and employee may – even if only incidentally – monitor work performance.
In this context, the possibility of taking disciplinary action against the employee, if an act or deed that is relevant from a disciplinary point of view occurs, even if the employer has not directly installed the cameras, raises a question in terms of both lawfulness and possibility of prosecution against the employee.
Incentives for hiring recipients of ‘Adi’ and ‘Sfi’ allowance: operating instructions
With message no. 3888 of 20 November 2024, INPS announced the release of the ‘Esonero SFL-ADI’ form that employers must use to request the partial exemption from social contribution duties for the hiring and for the conversion of fixed-term into permanent contracts of persons benefiting from the Assegno di inclusione (Adi) and the Supporto alla formazione e il lavoro (Sfl) allowances.
NASPI/CO technical standards
By Directorial Decree no. 410 of 14 November 2024 and Directorial Note no. 19156, the Ministry of Labour announced that the technical standards relating to the models of the Compulsory Communications System have been updated and the new ‘NASPI-DISCOLL’ data flow has been introduced.
Focus on 12 NOVEMBER 2024 n. 12
Apprenticeship in the tertiary sector: new training profiles
As of 1 November 2024, the new professional profiles of apprenticeships for the tertiary sector become operative.
The effective date was finally set, after several postponements, with the Supplementary Agreement of 31 October 2024.
Focus on 20 NOVEMBER 2024 n. 13
Executives of the industrial sector: signature of the renewal agreement
On 13th November, the NCBA for executives of the industrial sector was renewed.
The new agreement covers not only salaries, but also welfare measures (in their broadest meaning) and gender equality.
Administrative Deadlines
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| INSURANCE COMPANIES – ASSISTANCE
NCBA expiry date The NCBA of 16 November 2022 for insurance/assistance companies is due to expire on 31 December 2024.
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| INSURANCE – ADMINISTRATIVE AND PRODUCTION STAFF
Allowance The collective bargaining agreement of 16 November 2022 for employees of insurance/assistance companies and non-managerial administrative and production staff provides for an increase in the function allowance and ad personam allowance.
6Q administrative function allowance As of 1 December 2024, the function allowance is EUR 71.17 (EUR 996.43 per year). For senior officials the 3rd grade amounts apply and for business officials the 1st grade amounts apply.
Miscellaneous Allowances The National Collective Labour Agreement of 16 November 2022 for insurance companies and non-managerial administrative and production organisation staff provides for an increase in the cash allowance and ad personam allowance from 1 December 2024.
New minimum salaries The NCBA provides for salary increases as of 1 December 2024.
Expiry of the NCBA The NCBA of 16 November 2022 for employees of insurance companies – administrative and production staff expires on 31 December 2024.
Third element of salary – production employees The CCNL 16 November 2022 for employees of insurance companies and administrative and non-managerial production organisation and production staff sets out the new amounts for the third element.
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| HIGHWAYS AND ROADS – ANAS
Expiry of the NCBA The NCBA of 14 December 2022 for employees of the ANAS group is scheduled to expire on 31 December 2024.
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| PAPER – INDUSTRIAL COMPANIES
Expiry of the NCBA On 31 December 2024, the NCBA 28 July 2021 is scheduled to expire for employees of companies operating in the paper, cellulose, pulp, vulcanised fibre and pre-fibre industry and for paper and board converting companies.
Collective bargaining agreement The CCNL 28 July 2021 for employees of companies operating in the paper and cardboard, cellulose, wood pulp, vulcanised fibre and pre-fibre industries and for paper and cardboard converting and paper converting companies has provided for the payment of the difference by way of an ‘additional all-inclusive annual amount’ for middle managers with pay below the guaranteed minimum (table + 7%).
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| CINEMA
Expiry of the NCBA The NCBA signed on 13 April 2022 is due to expire on 31 December 2024 for generic employees working on filming sets.
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| ELECTRICITY
Expiry of the NCBA The NCBA signed on 18 July 2022 is set to expire on 31 December 2024 for employees of companies in the electricity sector.
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| ENERGY AND OIL
Expiry of the NCBA The NCBA signed on 21 July 2022 is due to expire on 31 December 2024 for employees in the exploration, extraction, refining, cogeneration, processing or distribution of petroleum products industry (not including exploration, extraction, etc. of asphaltic and bituminous rocks) and for employees in the ENI energy sector.
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| GAS-WATER
Expiry of the NCBA The NCBA signed on 30 September 2022 is scheduled to expire on 31 December 2024 for employees of companies in the gas – water sector.
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| ENGINEERING – INDUSTRIAL COMPANIES
Monthly element The collective bargaining agreement of 5 February 2021 for employees in the private metalworking and plant installation industries provided for the payment of an annual payment as an individual annual non-absorbable monthly salary element for workers in force as of 31 December 2008.
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| METALMECHANICS – SMALL AND MEDIUM INDUSTRY (CONFAPI)
Training The NCBA of 26 May 2021 for workers employed in the small and medium-sized metalworking sector provides that workers who, in whole or in part, have not taken advantage of the 24 hours of training pertaining to the period from 1 November 2017 to 31 December 2020, may take advantage of the remaining part by 31 December 2021 to the maximum extent of 24 hours, after which they will forfeit that right.
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| Expiry of the NCBA
On 31 December 2024, the NCBA signed on 26 May 2021 for workers employed in the small and medium-sized metalworking sector will expire.
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| Collective welfare
The NCBA of 26 May 2021 for workers in the small and medium-sized metalworking sector has provided for flexible benefits to be activated by companies for all employees to be used by 31 December 2024. PENS AND BRUSHES – INDUSTRIAL COMPANIES Equalisation element The collective bargaining agreement of 3 May 2023 for employees of companies producing pens, pencils, detached parts of pencils, brushes and similar articles, as well as for employees of companies producing brushes, brooms and preparatory brushes has provided, in the absence of company collective bargaining, for the payment of the equalisation element.
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Contractual Deadlines
| 16 | 20 | 31 |
| Declaration and payment of CASAGIT contribution
Employers of journalists and trainee journalists must pay the previous month’s contribution and, at the same time, submit the monthly employee payroll report in electronic format.
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Compulsory communication of employees
Employment agencies in charge of staff leasing activities are obliged to communicate the hiring, extension, transformation and termination of workers hired during the previous month. The communication must be made electronically to the Employment Centre. |
LUL payslip printout
Art. 39, L. 133/2008 Employers must print payslips (LUL) with the data on workers, for each reference month, by the end of the following month. |
| Monthly withholding taxes
Payment of IRPEF withholding taxes made by employers, withholding agents, on employee and assimilated income is required.
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Individual UNIEMENS data flow
INPS message 25 May 2009 no. 11903 Employers already required to submit the contribution report mod. DM10 and/or the monthly EMENS payroll data report must communicate the payroll and contribution data, as well as the information required for the implementation of individual insurance positions and for the payment of benefits. |
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| INPGI separate management
Employers who have established relations with professional journalists, freelancers and trainee journalists registered in the appropriate category lists/registers, who carry out work in the form of coordinated and continuous collaboration (‘co.co.co.’) must report and pay remuneration to collaborators and pay social contribution, also for the share borne by the journalist. |
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| INPS Treasury Fund
Ministerial Decree 30 January 2007 Employers with at least 50 employees must pay TFR contribution to INPS Treasury Fund, equal to TFR accrued in the previous month and not devolved to supplementary pension schemes. |
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| Payment of contribution to INPS separate management scheme
Art. 2(18), Law no. 335/1995 Principals of door-to-door salesmen and of ‘co.co.co.’ coordinated and continuous collaboration relationships must pay social security contribution to INPS separate management scheme. |
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| Employee INPS contribution
Employers must pay INPS contribution relating to employee salaries paid in the previous month. |
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| Active repentance – tax regulatisation
Taxpayers who have to regularise any omissions and irregularities in relation to the payment of withholding and/or value added tax that were due by 16 September 2024 may do so within 90 days of the ordinary deadline by paying the tax together with a reduced penalty equal to 1.67% (1/9 of 15%) of the unpaid tax and interest on arrears calculated at the legal rate and accruing day by day exclusively by telematic means. |
Statutory Deadlines
| 1 | 23 | 31 |
| End-of-year adjustment
Tax withholding agents must make the adjustment between withholding taxes made on compensation subject to IRPEF and the tax actually due and in relation to tax deductions for 2024. |
Contracts
Contractors and subcontractors in contracts exceeding 200,000 euros must submit receipts of payment of withholding taxes made to their workers in the previous month or, if exempt, a copy of the tax compliance certificate. |
Application for CIGO for objectively non-avoidable events
Employers must submit applications for CIGO for objectively non-avoidable events that occurred in the previous month. |
| Wage supplement
Employers must send the necessary data for the payment or balance of wage supplementation in case of direct payment by INPS, for integrated periods started in the previous month.
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Disclosure of contributions due to the Pension Fund not deducted for tax purposes
Pension Fund members under Fund-specific rules must report contributions due to the Fund that are not tax deducted (Art. 8 Legislative Decree 252/2005).
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| TD: term of individually agreed upon causes
The deadline for attaching one of the objective reasons to the fixed-term contract identified directly by the parties (for technical, organizational or production needs) expires. As of 1.1.2024, collective agreement grounds are used.
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