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August, 25th 2010
 
Tax Administration's resolution: clarifications about the tax reliefs on productivity increase related payments
 
The Tax Administration (with Decision no. 83/E/2010) has provided further clarifications about the special tax regime introduced by Legislative Decree no. 93/2008 (income taxation reduced to 10%) on productivity related payments made to employees. The Tax Administration has explained that in case of night-work the tax reliefs will apply not only for the allowances or for the salary increases but even to the normal pay.
The tax relief is anyway applicable only: within the maximum amount of EUR 6,000 for 2010 and for those who have earned in 2009 a gross salary lower than EUR 35,000.


News

27 July 2010
INPS, with message no. 17899/10, specified that the indemnity due to the employees enjoying the extraordinary leave for the assistance of persons with heavy disabled, shall be paid by the employer, and then charged to INPS, even if the employee of the private sector is enrolled as a member of a different social security institute.
Category: Legislation
27 July 2010
INPS, with memorandum no. 99/10, clarified the operating instructions to be applied to the new discipline of the abroad detachment of employee, as introduced by the EU Regulations no. 883/04 and 987/09 became effective from 1 May 2010.
Category: Legislation
27 July 2010
The Ministry of Labour, answering to questioning no. 20/10, confirmed that, in case of transfer of business, the social security contribution’s reliefs set forth under art. 8, par. 9, L. no. 407/90 will automatically pass from the transferor to the transferee for the residual part and until the expiration.
Category: Legislation

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