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The income tax system of co.co.pro. The value of non-resident

How taxing the income paid by an Italian against a coordinated and continuous non-resident in Italy?

Italian rules
First of all it must be said that the income of co-ordinated and continuous income are similar to those of employees under art. 50, paragraph 1, letter c-bis) of the Uniform Tax Code.
As regards the method of taxation, while in general the art. 3 of the Uniform Tax Code provides that income arising in Italy by non-residents should be taxed in Italy, art. 23, paragraph 2 of the Uniform Tax Code provides an exception for coordinated and continuous collaboration offered by non-residents, whose income is considered as products (and therefore should be taxed) in Italy if they are paid by the Italian State, a resident of Italy or a permanent establishment in the Italian territory. In practice, in respect of income of co-ordinated and continuous paid to non-residents, to check if they are taxable in Italy must be careful not to their place of production of income, as in most cases, but the residence of the payer: a mo 'for example, if a service performed in Italy a non-resident pays a fee of coordinated and continuous collaboration with a non-resident person, too, that income will not be taxed in Italy.

International conventions
Since we're talking about people who are residing outside of Italy, the Italian rules of taxation set out above should be compared with the provisions contained in international conventions against double taxation, which are intended to solve, through a uniform system of rules and criteria, the problems of contemporary application by two or more States, with comparable taxes on the taxpayer and the same income.
At international collaboration coordinated and continuous there, being a typical Italian of contract. But since the art. 3, paragraph 2 of the OECD Model Tax Convention (the European Organisation for collaboration and development) assigns to the terms not defined the meaning given to tax the country to which the Convention applies, it is considered proper to refer to Article. 15 of the OECD model, which covers income from employment, as the Italian tax legislation treats the income of coordinated and continuous collaboration with those of employees.

Possible solutions
Given an income paid by a client residing in a collaborator continuous and non-resident:

- in the absence of an international convention against double taxation, the provision takes place everywhere (in Italy or abroad) the income tax is always produced in Italy and the customer must be made at the pay a withholding tax of 30%;

- in the presence of an international convention against double taxation structured in accordance with Art. 15 of the OECD, where the benefit was held in Italy is still tax the income generated in Italy and the developer must make when you pay a withholding tax of 30%, but if the service is performed abroad, the income earned is not taxable in Italy. The insurance contribution


Where is taxed in Italy, the compensation received for the coordinated and continuous collaboration must also be subject to contributions (INPS Circular No. 164 of December 21, 2004).

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revaluation of the fixed severance pay in February 2008

L ' art. 2120 of the Civil Code provides that the indemnities set aside at the end of each year should be reassessed by applying two rates, comprising:

- 1.5% at standard rates;

- 75% the increase of the index of consumer prices for families of workers and employees, established by Istat, compared to December last year.

For the month of February 2008 the consumer price index reported by ISTAT is 132.5, a difference compared to December 2008 amounted to 0.531107. 75% of this increase is thus equal to 0.398331, which must be added 2 / 12 of the fixed rate (1.5), ie 0.250. The sum of the two amounts (0.398331 + 0.250) gives the value of the revaluation of the severance pay in February 2008, equal to 0.648331.

In the case of an advance payment of the severance pay, the rate of appreciation applies to the whole amount set aside until the pay period in which the payment is made, for the remainder of the year will apply, however, only on the net odds of anticipation, that which remains available to the employer.

From 1 January 2001, the appreciation gained by the workers should be taxed separately from severance pay, through the ' substitute tax of 11%. The sampling is done at the end of the year or the termination of the employment relationship.

The revaluation does not affect the amount of severance pay paid by employees for the pension funds, and must be re-evaluated by the employer shares of accrued severance pay by workers at companies with more than 50 employees who were transferred to the Treasury fund at INPS.

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The deduction of € 1,200 for families

Article. 1, paragraphs 15 and 16 of law 244/07 (Finanziaria 2008) was introduced with effect from tax year 2007, an additional allowance for large families, amounting to € 1,200 for taxpayers with four or more children charged.

The bonus is an additional deduction to be added to those already provided for by the ordinary. 12, paragraph 1 of the Uniform Tax Code, and is available in the presence of four or more dependent children, and only if the taxpayer shall apply the ordinary deductions for dependent children. The deduction also lies in full measure and is not influenced by the level of income of the beneficiary, it finally is shared by 50% between the parents can not legally and actually separated.

If the deduction of 1,200 euro is higher than the tax due, is considered a loan, an amount equal to the portion of the deduction did not find capacity in the tax due. By decree of 31 January 2008, published in the Official Gazette on 1 March, the Ministry of Economy stated that the credit can be recovered within income tax return.

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The disciplinary sanction does not always wait five days

Article. 7, paragraph 5 of the Workers' Statute (Law 300/70) states that "disciplinary measures more severe verbal reprimand can not be applied sooner than five days after writing that gave you cause" in other words, the employer who wants to impose a penalty on an employee just has to wait five days from the time when the applicant receives the letter of protest.

But what is the function of this term? What happens if it is not respected?
An explanation has been offered dalla Corte di cassazione, che con la sentenza n. 26686 del 18 dicembre 2007 ha messo la parola fine ad un processo di lavoro che vedeva contrapposti da una parte una banca e dall’altra un ex dipendente licenziato.

La vicenda processuale, che è terminata con la respinta del ricorso presentato dal lavoratore contro il proprio licenziamento, presenta motivi di interesse perché i giudici di legittimità, nel rigettare il ricorso, hanno affermato che il termine dilatorio previsto dall’art. 7, comma 5 della legge 300/70 non ha effetto se il datore di lavoro ottiene una confessione da parte del lavoratore.

Viene dunque confermato il principio, sancito the same with the Supreme Court Judgement No 6900 May 7, 2003, that 'the five days of notification of the accusation before the end of which is precluded under Article. 7, paragraph 5 of Law No 300/1970, the possibility of imposition of disciplinary sanction is intended solely for dell'incolpato protection requirements, and must be excluded in the absence of any textual data, that the plan for that space of time has also been inspired by the desire to allow the employer in order to balance an effective measure to be adopted and a possible rethinking the consequence that the disciplinary action may be lawfully imposed even before della scadenza del termine suddetto allorché il lavoratore abbia esercitato pienamente il proprio diritto di difesa facendo pervenire al datore di lavoro le proprie giustificazioni, senza manifestare alcuna esplicita riserva di ulteriori produzioni documentali o motivazioni difensive».

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The Jewish holidays of 2009

Il ministero dell'Interno ha stabilito con il Dm 27 marzo 2008 il calendario delle festività religiose ebraiche per l'anno 2009.

Le festività religiose ebraiche del 2009 saranno le seguenti:

- tutti i sabati (da mezz'ora prima del tramonto del sole del venerdì ad un'ora dopo il tramonto del sole del sabato);

- 8, 9, 10, 15 e 16 aprile: Pesach (Pasqua);

- 29 e 30 maggio: Shavuoth (Pentecoste);

- 30 luglio: Digiuno del 9 di Av;

- 18 e 19 settembre: Rosh Ha Shanà (Capodanno);

- 27 e 28 settembre: Vigilia e digiuno di espiazione (Kippur);

- 3, 4, 9 e 10 ottobre: Succoth (Festa delle Capanne);

- October 11: Simchat Torah (Festival of the Law).

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voluntary redundancy, workers can also send

The feeling is that the news is not over, but that has continued since the coming weeks. Waiting for new developments, we record yet another change of direction with respect to a procedure in which a civilized country would not see the birth but that here, in Italy, not only exists but is changed to every breath of wind. Compared to the beginning
have changed a bit 'of things, especially with regard to persons required to send the MDV.

sending do-it-yourself awarded to an employee
Originally it was intended that the employee could only receive from the form of voluntary departure, so much so that the first form (Annex A ministerial decree of 21 January 2008) provide under section 5, to choose the "qualified entity that has MDV if different from the citizen. " Before the entry into force of new regulations, the form has been revised and amended, so as to enable them to be sent only to those delegates.
Now, with the circular of 25 March, the Ministry of Labour retraces his steps back and gives workers the ability to build not only privately but also sending the form. In this regard, the Ministry of Labour ha già provveduto a modificare la pagina Internet dedicata alla nuova disciplina (www.lavoro.gov.it/mdv), che prima consentiva ai lavoratori la sola possibilità di pre-compilare il modulo e non anche di inviarlo.

Ipotesi di non applicazione della normativa sulle dimissioni volontarie
La normativa sulle dimissioni volontarie, stabilisce sempre la circolare del 25 marzo, si applica a tutti i casi di recesso unilaterale, sia del settore pubblico sia di quello privato, compreso il lavoro domestico. Bisogna perciò escludere i casi in cui la cessazione del rapporto di lavoro derivi da accordi di risoluzione consensuale (almeno) bilaterale, vale a dire:
- i casi di risoluzione consensuale, «dai quali shows the agreement between the parties (employee and employer) to terminate the contract of employment ";
- the cases of resignation incentives," which occur when the employer can contribute to the resignation of employees by providing an economic incentive to leave their jobs;
- the cases of transfer of contracts, in which "the termination is not the case with unilateral act, but with a trilateral agreement."
The new rules do not apply then:
- in cases of termination of fixed-term employment for running of time;
- in the case of assignment of retirement and retired;
- the resignation made during a period of test
- In case of dismissal.

resignation for cause
The previous circular dated March 4 established the eighth paragraph of Section 4:
"It seems necessary to point out that not apply the provision in the Law 188 of 2007 cases of so-called "resignation for good cause," because the institution is normatively treated as the dismissal is not covered by the same rule.
The new circular of March 4 has deleted this paragraph, providing a de facto return to the new procedure of dismissal for just cause.

Labour relations excluded from the new guidelines
The circular of March 25 then provides that are excluded from the new reports cover the following work:
- work performance accessory art. 70 of Legislative Decree 276/03;
- internships and apprenticeships, as they are not working relations;
- benefits of casual work carried out under conditions of full autonomy art. 2222 cc, since there is no coordination between the activities of a service and that of the principal;
- agency relationships art. 1742 cc and below.

workers covered by the guidelines
The new rules do not apply in cases where the resignation to be submitted by:
- members of boards of management and control of companies and participating colleges and commissions, purché si configurino come rapporti di lavoro autonomi e non come collaborazioni coordinate e continuative;
- impiegati pubblici quali magistrati ordinari, avvocati dello Stato, personale militare e delle forze di polizia, personale della carriera diplomatica e prefettizia, dipendenti della Banca d’Italia, della Consob, dell’Isvap, vigili del fuoco, ecc.

I soggetti abilitati all’invio
Rispetto alla circolare del 4 marzo, la nuova circolare prevede la soppressione delle Direzioni regionali del lavoro dall’elenco dei soggetti abilitati all’invio del modulo, fatta eccezione per la Drl di Aosta. Ecco dunque la nuova lista:
- lavoratori;
- Direzioni provinciali labor;
- Regional Direction of the work of Aosta;
- Labour Inspectorates of Trento and Bolzano;
- Provincial Labour Inspectorates of Sicily;
- common
- trade unions and employers (but only after the conventions)

The operative date of the resignation
In the new round in the Ministry of Labour sets out what is meant by "effect from the resignation date": it is no longer the first day of no work, as noted above in the FAQ site ministerial but it is the 'first day from which the notice, according to the contract work. "

The form of the Convention per sindacati e patronati e i chiarimenti dell’Inps
La circolare del 25 marzo non è stato l’ultimo provvedimento in ordine di tempo. Successivamente ad essa, infatti, sono stati emanati due nuovi provvedimenti:
- con il decreto 31 marzo il ministero del Lavoro ha definito la forma di convenzione che le organizzazioni sindacali e i patronati devono sottoscrivere per diventare soggetti abilitati e aiutare i lavoratori nella compilazione e nell’invio del modulo di dimissioni volontarie;

- con il messaggio n. 7080 del 28 marzo l’Inps ha ribadito che la nuova disciplina non riguarda i casi di collocamento in quiescenza o in pensione.

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Enpals, no grants of up to € 5 thousand

Article. 1, paragraph 188 of the 2007 Budget Law (Law 296/06) predicted that by January 1, 2007 young people under 18, students, retirees and those who work for which they are already required to pay the mandatory contributions for social security purposes are exempted from paying contributions ENPALS if, for their performances in musicals, entertainment or celebration of folk traditions and folklore, the gross annual salary received did not exceed the amount of 5 thousand euro. Even before the entry into force of the law Enpals, the social security fund for workers of the show, had also expressed dissatisfaction towards the legislative, "as acceptable if you wish to introduce conditions for entry into the labor market facilitated for young musicians, it is not when, extends this capability to other subjects such as pensioners and those who have any other work, intervenes to change the terms of cost, including professional musicians and those who perform the same activities although not in the main street '(letter of 13 December 2006).

For months, the subjects listed in paragraph 188 and beneficiaries of the contributions did not know what to do: on the one hand there was the law, clear and precise, on the other Enpals, and through its telephone operators declared inapplicable to consider the new legislation, at least until the adoption of its own circular clarifying.

Well, the April 20 public Enpals Circular No 6, which illustrates the legislative provision to its members provided for in clause 188. Paragraph 2.2 states:

"In relation to job performance, the legislature refers to the performances in a particular type of musical performances, namely those" fun or celebration of folk traditions and folklore. " Since the purpose of fun is, of course, una delle condizioni connaturate all’esistenza stessa dello spettacolo in tutte le sue forme, si può ritenere che l’elemento effettivamente in grado di connotare e qualificare lo “spettacolo musicale” di cui al comma 188 rimane il riferimento alle “celebrazioni di tradizioni popolari e folcloristiche”.

Oltre al presupposto delle esibizioni in spettacoli musicali strettamente connessi alla celebrazione di tradizioni popolari e folcloristiche, ai fini dell’applicazione del regime in parola, la norma prevede che il compenso lordo percepito, dai citati soggetti, per le esibizioni negli spettacoli di cui si tratta, non superi, nel corso dell’anno solare, l’importo di 5.000 euro.»

Enpals In essence, throwing out the contents of paragraph 188, which speaks of 'performances in musicals, entertainment or celebration of folk traditions and folk, "he reduced to his advantage, the scope of exemption to pay only 'musical performances closely related to the celebration of folk traditions and folklore. "

spent several months and the Law 222/07, converting Decree 159/07, part art. 39-c, amending art. 1, paragraph 188 of Law 296/06. The new wording of paragraph 188 states that:

«Per le esibizioni musicali dal vivo in spettacoli o in manifestazioni di intrattenimento o in celebrazioni di tradizioni popolari e folkloristiche effettuate da giovani fino a diciotto anni, da studenti fino a venticinque anni, da soggetti titolari di pensione di età superiore a sessantacinque anni e da coloro che svolgono una attività lavorativa per la quale sono già tenuti al versamento dei contributi ai fini della previdenza obbligatoria ad una gestione diversa da quella per i lavoratori dello spettacolo, gli adempimenti di cui agli articoli 3, 4, 5, 6, 9 e 10 del decreto legislativo del Capo provvisorio dello Stato 16 luglio 1947, n. 708, ratificato, con modificazioni, dalla legge 29 novembre 1952, n. 2388, e successive modificazioni, sono richiesti solo per la parte della retribuzione annua lorda percepita per tali esibizioni che supera l’importo di 5.000 euro».

In pratica, rispetto alla disposizione originaria:

- non si parla più di «esibizioni in spettacoli musicali», bensì di «esibizioni musicali dal vivo»;

- gli studenti rientrano nel beneficio contributivo se non superano i 25 anni di età;

- i pensionati possono beneficiare dell’esenzione contributiva se hanno più di 65 anni;

- godono dell’esenzione non più la generalità dei soggetti «che svolgono una attività lavorativa per la quale sono già tenuti al versamento dei contributi ai fini della previdenza obbligatoria», ma solo coloro che contribuiscono «ad una gestione diversa da quella per i lavoratori dello spettacolo»;

- i contributi previdenziali «sono richiesti solo per la parte della retribuzione annua lorda percepita per tali esibizioni che supera l’importo di 5.000 euro», mentre prima si diceva che «non sono richiesti se la retribuzione annua lorda percepita per tali esibizioni non supera l’importo di 5.000 euro».

Le modifiche not change the substance of the underlying bill, which recognizes certain categories of people a ' exempt contribution up to a ceiling of € 5 thousand year . The good news is dall'Enpals, illustrating that the new wording of paragraph 188, by Circular No 2 of 30 January 2008, we only summarize the aspects of implementation, not mentioning the position taken in the previous year, which narrowed the scope of assistance to the sun "celebrations of popular traditions and folklore."

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when the right to severance pay?

The severance indemnity is the sum paid by the employer to the employee to term of employment, and is divided into two parts: a principal component, which approximately is obtained by dividing the annual salary of the employee profit for the severance pay of 13.5, and a financial component, which is obtained annually revaluing the capital component at 31 December last year (see box on pg. I).

Until 2000, the two components were both subject to separate taxation, from 1 January 2001 the share capital has been subject to separate taxation and the financial share is subject to a substitutive IRPEF 11%. The tax liability on the share capital must be calcolata applicando l’aliquota determinata con riferimento all’anno in cui sorge il diritto alla percezione del trattamento di fine rapporto.

Ma quando sorge il diritto del lavoratore a percepire il Tfr? Per l’agenzia delle Entrate il diritto alla percezione sorge il giorno successivo alla cessazione del rapporto di lavoro; questo orientamento, espresso in più occasioni, è stato ribadito ultimamente nelle istruzioni per la compilazione del mod. 770/2008 semplificato (a pag. 31).

Di diverso avviso è invece la Commissione tributaria provinciale di Parma, secondo la quale il diritto alla percezione sorge al momento della cessazione del rapporto, un giorno prima rispetto alla tesi dell’agenzia delle Entrate.

Nella sentenza n. 95/05/07 del 5 dicembre scorso, la Ctp di Parma ha accolto il ricorso di un contribuente cessato il 31 dicembre 2002 (a cui era stato consegnato un trattamento di fine rapporto tassato in base alle aliquote vigenti nel 2002) che aveva chiesto l’annullamento di una cartella esattoriale contenente importi per tassazione separata del Tfr determinati sulla base delle aliquote in vigore nel 2003: «è evidente, logico e principio cardine in materia di diritto del lavoro – scrive la Commissione – che è al momento della cessazione del rapporto cui si deve fare riferimento per determinare i diritti e gli oneri del lavoratore».

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If the employee refuses the letter of dismissal

Il datore che vuole comunicare ad un proprio lavoratore il suo licenziamento deve farlo attraverso la forma scritta, quale elemento certo e costitutivo della volontà di recesso; al contrario, il licenziamento intimato verbalmente non produce alcun effetto, e il rapporto di lavoro continua a svolgersi regolarmente.

Per quanto riguarda le modalità di trasmissione della lettera di licenziamento , la legge non si pronuncia; di conseguenza, si devono ritenere valide tutte le forme che garantiscono la ricezione della comunicazione di licenziamento, compreso il recapito nelle mani of the recipient.
In this regard, how to behave in front of the employee's refusal to receive the written notice? In sentence # 12 571 of 12 November 1999, the Supreme Court states:

is a fundamental principle of our law, both substantive and procedural, that the denial of a benefit or a performance by the recipient can not be to the detriment obligation, invalidate the performance. [...] This principle also applies to the notice of a unilateral act recettizio, which is the dismissal: the refusal to accept the document written for dismissal does not mean that the notification of both regolarmente avvenuta.

Questo principio, però, non è vero in assoluto. Non esiste infatti un obbligo incondizionato da parte di un soggetto di accettare la consegna di comunicazioni scritte da parte di un altro soggetto e in qualunque situazione. Al di fuori dei casi in cui la comunicazione venga effettuata tramite ufficiale giudiziario o servizio postale, in cui certamente l’obbligo di ricezione sussiste, in tutti gli altri casi la soggezione del destinatario all’obbligo di ricezione dipende dalle situazioni e dai rapporti giuridici (Cassazione, sentenza n. 7620 del 5 giugno 2001). Ciò può avvenire, ad esempio, quando due soggetti «siano uniti da uno stretto vincolo contrattuale which contains, or is likely to involve a series of communications with each other, and also that specific communication is part of the contractual relation "(Supreme Court, Case No. 23061 of November 5, 2007).

In other words, in the context of employment, the bond that binds the employee to the employer determines an awe of the first against the second such that the presumption of knowledge is activated if the attempt to deliver the act of dismissal is carried out in the workplace, conversely, if the attempt is made in a public place and outside of working hours, not by the presumption of knowledge.

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voluntary resignation, the worker must be assisted

Although in extremely late, with the circular dated 4 March, the Ministry of Labour has provided the necessary operational instructions to the Ministerial Decree of January 21, 2008, which made the rules effective on the resignation contained in Act 188 / 07.

Interestingly, on the subject have taken place in a few months many changes. Let examples. Law 188/07 provided for the use of paper forms, while the inter-ministerial decree provided for the exclusive use of computerized forms. Issued in the form annexed to the decree was amended after just one week. The decree provided that the module could then be sent by the worker or by an authorized person, instead of the circular has clarified that on March 4 to submit the form are only authorized persons. It is the latter which is the most important innovation of the ministerial circular, released a few hours before the entry into force of new rules on the resignation certified.

Based on the information ministry, therefore, the procedure for workers who want to step down as follows: must be present at the facilities of one of the qualified entities (which now are the regional and provincial directorates of the work, the Centers for the use and common) and there complete and submit the model MDV.
On its website the Ministry of Labour has available to users a page dedicated to voluntary departure (www.lavoro.gov.it / MDV), which provides for the division between citizens and intermediaries subject: the first is only allowed to pre-populate the form (to speed up the practice), but the latter will is allowed to send.

The circular also clarifies other things. For example, states that the rules on voluntary resignation should not apply to the following hypothesis:

- consensual resolution of bilateral agreements;

- resignation of the worker during the probationary period;

- dismissal for just cause;

- resignation of maritime labor relations;

- resignation of directors of society.

From the perspective of the recipients of the new rules, the circular lists the types of employers and those of workers. For employers it means private employers, public administrations and public bodies, associations, non-profit organization, the operators of the profession and cooperative societies.
for workers means employees (workers, employees, managers and executives), the project workers, casual employees, holders of "mini-term employment contract, the joint venture with contribution of all work and working members of cooperatives.

Compared to the critical point of the legislation, namely the possibility of worker who resign without the required form and become untraceable, it was hoped that the move would provide a solution. So it was not. Therefore, if an employee to resign without delivering the MDV and the next day you do not attend work, the employer may act in two ways:

- treat the worker still in service and open its to disciplinary proceedings that ends with the dismissal

- resolved to consider the employment relationship for conclusive facts (very hard to prove).

further questions not yet resolved concern the section 4 (both fields) and section 2 (because it pertains only to the employer e non anche al committente?).

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The value of the revaluation of the severance pay established in January 2008

L' art. 2120 del codice civile stabilisce che il trattamento di fine rapporto accantonato alla fine di ogni anno deve essere rivalutato applicando due tassi, costituiti da:

- 1,5% in misura fissa;

- 75% dell'aumento dell'indice dei prezzi al consumo per le famiglie di operai e impiegati, accertato dall'Istat, rispetto al mese di dicembre dell'anno precedente.

Per il mese di gennaio 2008 l’indice dei prezzi al consumo comunicato dall’Istat è 132,2, con una differenza rispetto a dicembre 2007 equal to 0.303490. 75% of this increase is thus equal to 0.227618, which we added 1 / 12 of the fixed rate (1.5), ie 0.125. The sum of the two amounts (0.227618 + 0.125) gives the value of the revaluation of the severance pay of January 2008 amounted to 0.352618 .

In the case of an advance payment of the severance pay, the rate of appreciation is applied on the entire amount allocated to the pay period in which the payment is made, for the remainder of the year shall apply instead only on the net odds of anticipation, that which remains available to the employer.

From 1 January 2001 la rivalutazione maturata dai lavoratori deve essere tassata separatamente dal Tfr, attraverso l' imposta sostitutiva dell'11% . Il prelievo si effettua alla fine dell'anno o alla cessazione del rapporto di lavoro.

La rivalutazione non riguarda la quota di Tfr versata dai dipendenti ai fondi di previdenza complementare , mentre devono essere rivalutate dai datori di lavoro le quote di Tfr maturate dai lavoratori di aziende con più di 50 dipendenti che sono state trasferite al fondo di Tesoreria presso l'Inps.

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Le comunicazioni obbligatorie e il contratto di soggiorno per lavoro

With 465 note of 29 January 2008, the Interior Ministry stated that the new rules on mandatory unified communications provided by ' art. 1184 of 2007 Budget ( law 296/06) and the implementing decree art. 4-bis, paragraph 7, of Legislative Decree 181/00 ( interministerial decree of 30 October 2007) eliminate the requirement for employers to send the residence contract for the employment of foreign workers.

Despite the new rules provide that the notice sent to the relevant department shall be valid for the reporting reporting requirements also against Inail, INPS, and Enpals Prefecture, they cover every case of change of employment (article 22, paragraph 2, lett. d, Decree 286/98), but also its establishment . This means that the residence contract must continue to exist , also because it serves to bind the employer to:

- Specify the accommodation arrangements of the worker;

- to assume the 'commitment to pay for the return of foreigners in the country of origin.

However, the Ministry of Interior information that was initiated a study "to examine the possibility of including the contents of the Q model in the model of communication required."

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La pluriefficacia delle comunicazioni cartacee per i domestici

With footnote 467 of 18 January 2008 the Ministry of Labour wanted to clarify the rules regarding employers on domestic communications mandatory.

The interministerial decree of 30 October 2007, which came into force last January 11, provides that employers of domestic labor may waive the requirements of general electronic submission of required notices through the compilation and reporting of the new ministerial forms in paper format.

This mode of transmission, an alternative to on-line, is feasible in reality by all employers, domestic or otherwise, until 29 February 2008, at the end of the transitional : 1 March on, in fact, the only electronic submission will be allowed, except for just domestic employers, who will continue to provide the information for recruitment, termination, transformation and extension of contracts on paper.

So what is the difference between employers domestic work and others? Simply said, the transitional arrangements, while employers "have the option of using the paper renouncing pluriefficacia" instead printed communication sent home by their employers to employment centers takes pluriefficacia . It is the responsibility of these services include communication within regional programs used to make knowledge relevant bodies of the data contained in those modules.

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Le retribuzioni convenzionali del 2008 per i lavoratori all'estero

Last January 30 was published in the Official Gazette No. 25, January 16, 2008 decree of the Ministry of Labour, in which wages are established conventional of 2008 to be taken based on the method:

- contributed for compulsory insurance of Italian workers working abroad;

- taxes on income from employment.

For workers for which there are pay bands, pay the conventional assessment is based on the comparison with the corresponding national salary range. In case of recruitment, termination of employment or transfer to or from foreign countries during the month, the conventional values \u200b\u200bcan be divided at a rate of 26 days.

on the salary conven tional be liquidated Ordinary unemployment benefit in the treatment of Italian workers repatriated.

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Le clausole elastiche e flessibili nel rapporto di lavoro part-time

Article. 46 of the Biagi reform (Legislative Decree 276/03 ) was introduced in terms of part-time work a series of amendments to Decree No. 61/00 , providing greater flexibility in managing working hours and fewer constraints on the demand for provision of extra work, overtime and for the conclusion of elastic or flexible terms.

But what exactly are these terms? The elastic clauses are contractual provisions applicable to part-time reports of vertical or mixed, if adopted, allow the employer to vary the increase in working time, the flexibility clauses , however, are contractual provisions that enable the employer to vary the timing of job performance (for example, the shift is moved on Tuesday to Friday).

Reform Biagi aveva demandato la possibilità di stipulare queste clausole all'autonomia collettiva, che individuava le condizioni e le modalità di esercizio del potere unilaterale del lavoro di lavoro; in assenza di contrattazione collettiva, le clausole elastiche e flessibili potevano essere inserite nel contratto solo se c'era consenso tra le parti.

La riforma del Welfare ( legge 247/07 ) ha rafforzato il controllo della contrattazione collettiva, diminuendo nel contempo il potere del datore di lavoro. Il risultato è che ora, per essere ammesse, le clausole elastiche e flessibili necessitano dei seguenti requisiti:

- devono essere previste e disciplinate dal contratto collettivo;

- must be attached to the contract worker's individual consent;

- must be activated with a notice of at least 5 working days (compared to only 2 of the Biagi reform).

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Entro il 28 gennaio va comunicato il superamento delle 48 ore settimanali

Monday, January 28th is the deadline to communicate to the Provincial Directorate of relevant working the number of workers at companies with more than ten employees, in each week of the reporting period 30 August to 29 December 2007, exceeded 48 hours with overtime .

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Le novità del contratto a tempo determinato

La legge di riforma del Welfare ( legge 247/07 ) ha parzialmente modificato la disciplina del lavoro a tempo determinato , contenuta nel Dlgs 368/01 .

Innanzitutto all'art. 1 del Dlgs 368/01 è stato inserito un nuovo comma, denominato "01" , che così recita: "Il contratto di lavoro subordinato è stipulato di regola a tempo indeterminato". Questa premessa, nell'intenzione del legislatore, servirebbe a rafforzare il concetto secondo cui il modello contrattuale normale di lavoro non prevede scadenza.

La principale novità della riforma riguarda la successione di contratti out. The new paragraph of Article 4-bis. 5 provides that "if the effect of successive fixed-term contracts to carry out work of equal value the working relationship between the employer and the employee has exceeded the total thirty-six months including extensions and renewals, regardless of outages between a contract and the other, the employment relationship is considered indefinite under paragraph 2 [ie since the time limit, ed]. " Exempted from this discipline the managers (new art. 10, paragraph 4), seasonal activities (provided by Presidential Decree 1525/63 and subsequent amendments) and those that will be identified in future warnings from common and collective bargaining.

But it's over. This paragraph 4-bis gives the possibility to conclude, once past the limit of 36 months, "after a further term contract between the same parties" for once, "provided that the signing takes place at the direction Department of Labour responsible for the area and with the assistance of a representative of one of the comparatively most representative trade unions at national level where the employee is a member or of his. " The duration of this new contract is not subject to the availability of parts, which must follow the instructions provided by the associations sindacali dei lavoratori e dei datori di lavoro attraverso l'adozione di avvisi comuni.

Per dare tempo ai datori di lavoro di assorbire questa novità, il legislatore ha previsto che i contratti a termine in corso al 1° gennaio 2008 continuino fino al loro naturale termine, in deroga al limite dei 36 mesi; sempre ai fini del computo dei 36 mesi, i contratti a termine stipulati tra il 1° gennaio 2008 e il 1° aprile 2009 non si sommano a quelli stipulati prima del 2008, ma se si verifica un'assunzione a termine (beninteso, sempre fra le stesse parti e per mansioni equivalenti) dopo il 1° aprile 2009, la sommatoria riguarda tutti i contratti, anche quelli avvenuti prima del 2008.

Viene poi ridisciplinato il diritto di precedenza dei lavoratori a termine nelle assunzioni a tempo indeterminato (prima individuato dalla contrattazione collettiva):

- il lavoratore subordinato che, attraverso uno o più contratti a termine, presta attività nella stessa azienda per un periodo superiore a 6 mesi ha diritto di precedenza nelle assunzioni a tempo indeterminato effettuate per le stesse mansioni entro i successivi 12 mesi (nuovo art. 5, comma 4-quater), a condizione che manifesti la propria volontà ad instaurare un contratto di lavoro indeterminato entro 6 mesi dalla data di cessazione del rapporto (nuovo art. 5, comma 4-sexies);

- nelle attività stagionali il lavoratore già assunto a termine ha diritto di precedenza rispetto a nuove assunzioni a tempo determinato con lo stesso datore (nuovo art. 5, comma 4-quinquies), a condizione che manifesti la propria volontà ad instaurare un contratto di lavoro indeterminato entro 3 mesi dalla data di cessazione del rapporto (nuovo art. 5, comma 4-sexies).

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Flussi stagionali 2008, le domande al via dal 1° febbraio

Con la circolare n. 263 del 18 gennaio 2008 il ministero dell'Interno ha comunicato che le domande di nulla osta al lavoro stagionale per il 2008 devono essere presentate con le stesse modalità informatiche utilizzate in occasione del decreto flussi 2007 per lavoro non stagionale .

Si potrà accedere al link dedicato ai flussi stagionali per il 2008 (all'interno del sito Internet www.interno.it) solo a partire da lunedì 28 gennaio. L'invio delle domande sarà invece consentito dalle ore 8 di venerdì 1° febbraio .

Con la circolare n. 2 del 18 gennaio 2008 il ministero della Solidarietà sociale ha reso nota la ripartizione per regioni e province autonome degli 80mila lavoratori extracomunitari stagionali.

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Comunicazioni obbligatorie on line, le spiegazioni dell'Inps

Come l'Inail , anche l'Inps il 10 gennaio 2008 ha voluto dare le prime indicazioni sulle modalità di invio delle Communications mandatory following the entry into force of the Ministerial Decree October 30, 2007, on 11 January 2008.

With No message 846 INPS has made it clear to their branch offices must follow the rules that employers in the communications recruitment, termination, continuation or further processing

- from 11 January 2008, employers work must carry out all communication using the new modules attached to the decree, which supersede any other model previously used;

- dall'11 gennaio al 29 febbraio 2008 i datori di lavoro possono effettuare le comunicazioni con i nuovi moduli sia con invio telematico sia con invio cartaceo: in questo secondo caso, però, non sussiste la pluriefficacia della comunicazione, e dunque il datore di lavoro deve, se previsto, adempiere all'ulteriore obbligo di comunicazione nei confronti degli enti previdenziali;

- dal 1° marzo 2008 i datori di lavoro dovranno effettuare le comunicazioni ai Centri per l'impiego esclusivamente in modalità telematica.

Per i datori di lavoro domestico il decreto ha previsto una deroga all'obbligo generale di invio on line, permettendo loro di inoltrare le comunicazioni anche con modalità diverse da quella telematica; nei loro confronti la pluriefficacia della comunicazione (che deve comunque avvenire attraverso l'utilizzo dei nuovi moduli) è assicurata dai servizi informatici regionali del ministero del Lavoro, "attraverso l'inserimento del modulo nei sistemi applicativi dei servizi competenti ed è resa disponibile agli Enti Previdenziali attraverso il sistema di cooperazione applicativa telematica".

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Inail, addio alla denuncia nominativa degli assicurati

A seguito dell'entrata in vigore del decreto interministeriale 30 ottobre 2007 , che oltre a definire la modalità di trasmissione telematica delle comunicazioni obbligatorie ha also laid down their pluriefficacia with Circular No 2 of January 10, 2008 Inail explains to employers how will the gradual disappearance of complaint names of the insured (DNA) .

The decree provides for a transitional period, from January 11 to February 29, 2008 , during which employers may be required to make the communication with the electronic mode or with paper forms attached to Order:

- in the first case the notification of the on-line is also valid for Inail;

- in the second case, the employer must continue to transmit the complaint to Inail names, "with the same procedures followed so far and with the tools already available to the Institute."

pluriefficacia The communication, therefore, applies only to those submitted online: an exception to the reports by employers of domestic labor, for which the requirement for DNA Inail has ceased January 11, 2008.

From 1 March 2008 finally end the obligation to lodge the complaint by name Inail: from that date, in fact, employers will be obliged to submit only the new forms electronically and, therefore, the provision of employment or termination will be for all employers effectiveness erga omnes .

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Il valore della rivalutazione del Tfr fissato a dicembre 2007

L ' art. 2120 of the Civil Code provides that the indemnities set aside at the end of each year should be reassessed by applying two rates, comprising:

- 1.5% at standard rates;

- 75% the increase of consumer price index for families of workers and employees, established by Istat, compared al mese di dicembre dell'anno precedente.

Per il mese di dicembre 2007 l'indice dei prezzi al consumo comunicato dall'Istat è 131,8, con una differenza rispetto a dicembre 2006 pari a 2,647975. Il 75% di questo aumento è quindi pari a 1,985981, al quale vanno sommati 12/12 del tasso fisso (1,5), cioè 1,500. La somma dei due importi (1,985981 + 1,500) dà il valore della rivalutazione del Tfr di dicembre 2007, pari a 3,485981 .

In caso di corresponsione di una anticipazione del Tfr, il tasso di rivalutazione si applica sull'intero importo accantonato fino al periodo di paga in cui l'erogazione viene effettuata; per la restante parte dell'anno si applica, invece, solo sulla quota al netto dell'anticipazione, quella cioè che rimane a disposizione del datore di lavoro.

Dal 1° gennaio 2001 la rivalutazione maturata dai lavoratori deve essere tassata separatamente dal Tfr, attraverso l' imposta sostitutiva dell'11% . Il prelievo si effettua alla fine dell'anno o alla cessazione del rapporto di lavoro.

La rivalutazione non riguarda la quota di Tfr versata dai dipendenti ai fondi di previdenza complementare , mentre devono essere rivalutate dai datori di lavoro le quote di Tfr maturate dai lavoratori di aziende con più di 50 employees who were transferred to the Treasury fund at INPS.

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Disabili, anche i familiari non conviventi possono fruire dei

addition to the parents of a child with severe disabilities, art. 33, paragraph 3 of law 104/92 expected to be entitled to receive a monthly allowance of 3 days he who, under the co-existence, assisting a relative or affinity within the third degree of disability.

In recent years, however, the monthly allowance is also recognized that the person attends a relative or affinity within the third degree, without living together. Article. 20 of Law 53/00 provides that the provisions of Article. 33 of Law 104/92 also apply "to parents and family workers, public employment or private, to assist with continuity and exclusively a relative or affinity within the third degree of handicap, although not living together" .

According to the INPS circular No 133, July 17, 2000 , the 'exclusivity be understood in the sense that the employee requesting permission must be the only entity providing assistance to disabled persons: the exclusivity itself can not therefore be considered as made when the subject is not living with handicapped with the employee applicant is coexist, in turn, in a household where there are workers who are entitled to the permits for the same handicapped, or non-employees able to assist. "

according to the circular No. 133, the continuity is "subject to effective assistance of the handicapped, for his daily needs, from the worker, parent or relative of the subject itself, for which they are requested days off. Therefore, the continuity of care can not be identified in cases of distant objects of housing, not necessarily the distance to be considered in a spatial sense, but only just in time. "

A proposito del concetto di lontananza, la circolare Inps n. 128 dell'11 luglio 2003 ha chiarito che essa "non va intesa solo in senso spaziale ma anche temporale; pertanto se in tempi individuabili in circa un'ora è possibile coprire la distanza tra le due abitazioni del soggetto prestatore di assistenza e l'handicappato, è possibile riconoscere che sussiste un'assistenza quotidiana che concretizza il requisito di continuità dell'assistenza, il quale insieme a quello dell'esclusività, dà diritto alla fruizione dei permessi di cui alla legge 104/92 anche in caso di non convivenza. In caso contrario l'assistenza quotidiana non può essere di per sé esclusa, but we need rigorous testing by the data, both daily returns and the actual assistance to be provided in such a situation of distance. "

To enjoy these permits, the family of a disabled person must INPS request it using the form Hand 2 (Parents of adults / families).

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permits the employment relationship, the timing of communications required