The documento unico di regolarità contributiva is a certificate which confirms that an employer has paid its social security contributions on time and in compliance with official requirements. Previously required only in the construction industry, it must now be submitted by all employers wishing to take advantage of certain benefits or supply certain public services.
Parliament recently approved Law 123/2007, which introduces new rules on health and safety at work. By May 2008 the government will have enacted a number of legislative decrees to review and modify the relevant legislation, but one change is effective immediately: a measure to reduce ‘off-the-books’ (ie, unregistered and untaxed) work and breaches of health and safety regulations at work.
A new stock option tax regime introduces additional responsibilities for employees and employers. The uncertainty regarding the possible tax and social security withholding obligations which may be imposed on employers will be a disincentive to employers wishing to introduce stock option plans.
New guidelines issued by the Privacy Authority on the use of computers in the workplace reverse previously well-established legal opinion by clarifying that public and private employers may not monitor employees' access to and use of email and the Internet, except in exceptional circumstances.
Pursuant to the Privacy Code, an employer is generally free to use personal information relating to employees insofar as such use is necessary to ensure the day-to-day functioning of the employment relationship. A new resolution on privacy includes guidance on biometrics and medical data, security and the publication of personal material on company intranets.
New legislation has introduced a comprehensive reform of Italy's system of severance compensation, known as the Trattamento di Fine Rapporto, in order to incentivize private pension funds and insurance schemes to support the mandatory social security system.
A recent decree removes benefits relating to the preferential tax treatment of stock options and the preferential tax rate applied to payments made to female employees aged over 50 and male employees aged over 55 as part of mutual termination agreements.
A recent decision by the European Court of Justice finally offers clarity on the implementation of the EU Commercial Agent Directive (86/653/EC) in Italy. The recent judgment focused on the indemnity due on the dissolution of an agency contract, comparing the methods set out in agents' collective agreements and the Italian Civil Code.
The Italian Data Protection Authority recently found that employers that monitor the content of websites accessed by their employees are acting illegally. Such monitoring contravenes principles of freedom and confidentiality of communication and breaches data protection rules that prevent an employer from processing sensitive personal data relating to an employee without his or her consent.
EU Directive 2001/86/EC, supplementing the statute for a European company (Societas Europaea) relating to the involvement of employees, has been implemented in Italy by Legislative Decree 188/2005. The new regulations directly implement the constitutional principle of employee participation in company management.
An Italian court recently granted an emergency injunction forbidding the Italian branch of Macquarie Bank Ltd from enticing employees and agents away from Unicredit Banca per la Casa, its main competitor. It found that Macquarie had embarked on a strategy of unfairly enticing employees with the intention of dismantling the organization of its established rival.
The first draft of a decree on private pension schemes has been approved by the Italian government. If the bill receives final approval, it will allow for far greater development of private pension schemes: the bill involves schemes for employees in the public and private sectors, self-employed workers and company shareholders.
The government has approved the first draft of the Equal Opportunities Decree, which addresses equal opportunities for men and women with regard to access to jobs, professional training, promotion and working conditions. The bill implements the EU Sexual Harassment Directive and the EU Equal Treatment Directive. If the final bill is approved, it will change the existing rules on sex discrimination in Italy.
The value of shares granted to employees under a stock option plan is tax exempt only if the shares are offered to all employees. However, the Tax Office recently confirmed that this tax-exempt status will be unaffected if employees who have been with the company for less than three months are excluded from the stock option plan, as this restriction is not discriminatory.
A new law on the reform of the Italian pensions regime has introduced an increase in the age of retirement, depending on length of service. In addition, where an employee who qualifies for retirement elects to keep working, the employer will no longer have to pay social security contributions for him or her; instead, this amount can be paid directly into the employee's salary.
On June 9 2004 a collective bargaining agreement on teleworking was signed by Italy's major trade unions and employers' associations. Under the agreement teleworking is possible on a voluntary basis, and teleworkers are entitled to the same rights as employees who perform the same job at the company’s premises.
Including: Sources of Law; Terms of Employment Contract; Provision of Manpower; Fixed-Term Contract; Job-on-Call Contract; Job Sharing; New Self-employment Contracts; Trial Period; Change of Job and Transfer of Employees; Disciplinary Procedures; Dismissals; Executives; Transfers of Undertaking; Non-compete Clauses.
The Labour and Employment Ministry has issued clarification on the recent labour reforms in the form of newsletters on part-time work and cooperative work, and decrees on the job-on-call contract and temporary agency work. There is also a new collective bargaining agreement on a special kind of contract enabling out-of-work individuals to be trained for a specific position.
The recently introduced 'job-on-call' contract is an employment contract under which the employee is hired to put himself at the employer's disposal, and to work only if and when the employer calls him to do so. Among other things, it can be used for the employment on an experimental basis of unemployed workers under age 25 or employees over 45 who have been dismissed.
The latest reforms to Italian employment and labour law give companies more flexibility in their operations. They make it easier for companies to outsource certain operations and introduce several new types of employment contract, such as job-sharing and jobs on-call, as well as new rules for part-time workers.