Insights

The Chapter “Disease” of the renewal of the Tertiary Sector National Collective Agreement - finally signed on April 6, 2011, with separate signature (FILCAMS-CGIL, in fact, did not sign the agreement) - provides that "the employers could make use the option of directly paying, instead of INPS, the disease emolument with amount and procedures provided for by the relevant Article, with consequent exoneration from the payment of the related contribution to INPS”.

INPS, with message no. 9042/2011, clarified that the termination of pregnancy which occurs from the 180th day, calculated from the beginning of gestation, has to be considered childbirth.

Local collective contract, which represents a requirement of enforceability of the tax relief on amounts referred to competitiveness and productivity, may be retroactive.

The Ministry of Labour, with memorandum No. 10/2011, gave a broad interpretation of the provisions of the so called “Collegato Lavoro” (Law No. 183/2010) concerning the sanctions application.

On March 22, 2011 the Decree of the President of the Ministers’ Council (D.P.C.M.) n. 275/2010 became effective. The mentioned decree carried into effect the provision of Article 2, paragraph 3, Law no. 241/1990, related to the duration of the administrative proceedings of the Ministry of Labor not exceeding ninety days.

Certification of employment contracts may help to prevent litigation on labour issues only when it is used in a way coherent with its own aims, clearly set in the Law Decree no. 276/2003.

Confindustria and Cgil, Cisl and Uil – according to the agreement dated March 8th on the guidelines that can be applied at a local level by companies enrolled in Confindustria – are setting local agreements which are the assumption for the enforcement of the favourable taxation equal to 10% on wage elements linked to competitiveness and productivity.

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.