Insights

An associate of a limited company who works in the company itself and has also the position of governing director has to pay, for the first activity, the social security contribution to INPS “Gestione Commercianti” and, for the second activity, to INPS “Gestione Separata” provided for the collaborators.

The compensation of the sales representative shall be seized up to the fifth. Court of Cassation, acknowledging the so called “par condicio” between public and private sector after the last legislative reforms, with the sentence no. 685 of January 18th, 2012, rejected the appeal triggered by creditors of a sales representative who claimed a seizure superior to a fifth of the sales representative compensation.

The Ministry of Labour has saved the Sole Document of Social Security Contribution Regularity (so-called “DURC”) from the “decertification” introduced by Article 15 of Law No. 183/2011.

The permanent conference for the relationship between State, Regions and independent provincial district of Trento and Bolzano, on December 21, 2011, entered into two agreements between the Ministry of Labor, Ministry of Health, Regions and independent provincial district of Trento and Bolzano concerning the training of employees on prevention and protection from risks at work places including:

In connection with the modifications introduced by Law No. 183/2011 (so-called “Stability Act 2012”) to the Consolidated Act of the law and regulation provisions regarding the administrative documentation (Presidential Decree No. 445/2000) in order to allow a complete «decertification» in relations between the public administration and the private,

The rules for challenging a dismissal changed: the suspension established by the Law Decree no. 255/2010, so called “Milleproroghe”, which postponed the coming into force of the deadline introduced by art. 32 of the so called “Collegato Lavoro”.

The Ministry of Labour has replied to the interpellation No. 49/2011 of the National Council of Labour Consultants on the method used for the computation of the 36 months in order to benefit the total social security contributive reduction provided for by Article 8, paragraph 9, of Law No. 407/90 (in favor of companies operating in the South of Italy for the hiring of recruit unemployed and redundant employees from at least 24 months), specifying that the benefit is due from the day of actual employment of the employee.

Court of Cassation, with sentence no. 38927 of October 27, 2011, has stated that the employer who, with the purpose to gain the benefit of the ordinary or extraordinary layoff, has not revealed the existence of several orders involving significant amounts which evasion would allow the ordinary activity of the company without suspending the retributive obligation and the consequently fallout of the costs on the collectivity, commits the crime of aggravated fraud (art. 640-bis of the Italian Criminal Code).