Insights

On March 8, 2011, Confindustria, Cgil, Cisl and Uil signed, as implementation of memorandum no. 3 of Ministry of Labor and Italian Revenue Agency, the basic text of the guidelines necessary for the second level union agreements (territorial or company ones) on which the tax reduced rate equal to 10%, applicable to the parts of the salary connected with productivity increases, depends.

On February 26, the trade unions Confcommercio, Fisascat-Cisl and Uiltucs-Uil signed a draft of separate agreement for the renewal of National Collective Bargaining Agreement for the Commercial sector, with effects - for some specific provisions and for the economic part – starting from January 1 2011 until 31 December 2013.

The Ministry of Labor, with questioning no. 8/2011, clarified the effects deriving from part-time employment contracts entered into overcoming the limit established by the collective bargaining, providing that the violation of such limit causes the irregularity of the company and the consequent failed issue of the document regarding the contributive regularity (so called “DURC”).

The Law Decree so called “Milleproroghe” is effective.

With Law Decree no. 5/2011, the Italian Council of Ministry confirmed that next 17th March 2011 shall be a national holiday, for the 150th years from Italy Unity.

Memorandum no. 3 of Minister of Labor and Italian Revenue Agency established that the tax reduced rate (10%), applicable up to 6,000 Euro salary, is levied to the employees of the private sector who do not earn more than 40,000 Euro gross in 2010 and for the part of the salary connected with productivity increases.

With the approval by the Senate of the Law Decree “Milleproroghe”, deadlines for dismissal challenges are postponed.

The labor consultants and the professional associations (among which “AIDP”) agree on the proposal for the interested companies of suspending the reduced taxation levied on the amounts paid for overtime, night and shift work and related to productivity increases. The mentioned proposal is suggested though the fiscal incentive introduced by Law Decree no. 93/08 has been extended by Law no. 220/10 (so called “Legge di stabilità”).