Insights

The Presidency of the Council of Ministers, by decree, ordered that the advanced payment of the natural person’s income tax (so called “IRPEF”) due for 2011, to be paid by 30th November 2011, will be equal to 82% instead of 99%. Furthermore, the mentioned decree provides for the reduction of three percentage points also for IRPEF advanced payment for 2012, which will be therefore equal to 96%.

With the reply to consult no. 42/2011 Ministry of Labour provides an interpretation of the beneficiaries of the sickpay different from the one given by INPS. According to the Ministry, in fact, such treatment has to be granted to all those who are enrolled in Gestione separata INPS, including the members of the Board of Directors of the “Srl”, excluding only those who are enrolled in different social security plans and the retired persons.

Apprentices’ hiring by companies having until 9 employees in force entitles such company to the cut of the social contribution equal to 100%, but the employer has to be in compliance with DURC, the unique document of social security position regularity.

The Ministry of Labor, with the answer to the question no. 40/2011 of October 26 proposed byConfcommercio and Confartigianato, specified that the work apprenticeship disciplined by art. 4 of the Legislative Decree no. 167/2011 (which came into force on October 25) may be set up for a maximum of 5 years period not only by handicraft companies but also by company of every other sector for technical-professionale activities, also when different National Collective Labor Agreement are applied to the employees.

The law of stability comes to Senate with a new endowment of 835 million Eur in order to fund, for the fourth year of legislature, the tax reduction applicable to the part of salary related to the productivity.

INPS, with note no. 19772/2011, clarified that in the calculation and payment of the days of maternity leave public holidays, Sundays and Saturdays (in the case of short week) falling during holidays, illness or other absences have not to be considered.

On October 10th, 2011, the Legislative Decree No. 167/2011 (“Consolidated act of apprenticeship”), after more than two months from the approval by the Council of Ministers, was published into the Official Gazette.

The Law on the apprenticeship (Legislative Decree no. 167/11) punishes in administrative way the lack of written form of the apprenticeship contract.