Insights

The Italian Revenue Agency, with memorandum No. 3/2012, clarified that also the coordinated and continuous collaborators, including the governing directors of company, are entitled to benefit from the system of separate taxation on the compensation received in connection with the termination of collaboration, up to the limit of one million Euros.

On February 24th, 2012, the Council of Ministers approved a Legislative Decree which identifies three cases in which the supplied work without stating the relevant reason is allowed.

INAIL, with note No. 1100/2012, specified that the facilitated system introduced by the Legislative Decree No. 167/2011 (so called “Consolidated Act on Apprenticeship”) for the hiring of employees enrolled in the lists of mobility with apprenticeship is not applicable to the insurance rates, but only for social security contribution purposes.

INAIL, with note No. 434/2012, specified that the apprenticeship contract is lawful even in case of written agreement lack, as long as the employment relationship has been communicated to the competent authority (so called “Centro per l’Impiego”) trough the mandatory communication so called “UniLav”.

INPS, with memorandum No. 21/2012, brought up to date the minimum daily salary amount limits as well as the other values related to all social security contributions to comply with, in the first useful monthly installments, by the employers who are required to send to the relevant Institutes the several declarations concerning the social security contribution.

With the note no. 141/2011, Italian social security Institute (so called “INPS”) run the temporary period to pass to the on-line modality for the application to obtain the ordinary layoff.

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 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.