Dismissal for just causeOffensive content in chat between colleagues: dismissal ruled illegitimateSupreme Court, Labor SectionAn employee was dismissed for just cause after recording and sending several voice messages in a…
ExecutivesDirectors’ remuneration: deductible only if they are employees with additional dutiesSupreme Court, Labor SectionA company had deducted, for tax purposes, the compensation paid to its directors. The Revenue Agency, considering…
Remote work – “Smart working”Remote work: new deadlines for mandatory communicationsMinistry of Labour As of January 12, 2025, the deadlines for communications related to remote work (smart working) have changed.…
Welfare and contributions Contribution benefits: application of the sector-specific national collective agreement is mandatory Supreme Court, Labor Section The Supreme Court has ruled that, to access contribution benefits, companies must…
TFR, notice period, and other termination indemnities Judicial verification of employment credit is required to access the INPS guarantee fund Supreme Court, Labor Section Some employees filed a lawsuit to…
Personnel AdministrationDeductibility of mileage reimbursements for professional associates of a professional associationCass., Labor SectionThe Revenue Agency had contested the full deduction of mileage reimbursements paid by a law firm to…
When operating in multiple locations in Italy, foreign companies face additional challenges in payroll management. Different regions may have varying tax rates, social security contributions, and labor laws that must…
Fixed-term contracts are commonly used in Italy, particularly in industries like agriculture, tourism, and retail. However, employers must be aware of the specific legal requirements that govern such contracts, including…
