In a recent judgment, the Supreme Court returned to clarify the difference between the agency and business procuring relationship and the applicable institutions.

In particular, the Court focuses the attention on the habituality, continuity and stability of the activity performed for concluding whether the relationship is one of agency or of business procurer.

In fact, in the case the activity is carried out in a stable, habitual, and continuous manner, the relationship can be qualified as one of agency.

Whereas in the relationship of business procurer the collaborator performs his activity not continuously, not habitually, but on an occasional basis.

It follows that in the case of the business agent relationship, only certain institutions of the agency relationship, such as the right to commission, may apply. While institutions such as the indemnity for lack of notice, the supplementary client indemnity and the indemnity provided for in the event of termination of the employment relationship do not apply to the business procuring relationship.

DIFFERENCES BETWEEN FRINGE BENEFITS AND FUEL BONUSES

Fuel bonuses recognised in the year 2023 up to the amount of EUR 200 are subject to contribution and therefore only exempt from taxation.

Whereas fringe benefits recognised up to the amount of EUR 3,000.00 in 2023 to employees who have dependent children are exempt from both taxation and contributions.

An employer may (it is not mandatory) grant fringe benefits, including fuel vouchers up to the value of EUR 3,000.00, which will not be subject to taxation and contributions. In addition, the employer may grant fuel vouchers up to the amount of EUR 200, which will be subject to contributions and not to taxation.

 EXPLANATIONS ON HOW TO APPLY FOR PARENTAL LEAVE ALLOWANCE RAISED TO 80% OF THE GROSS SALARY FOR A MAXIMUM OF ONE MONTH

Dependent parents who have completed their mandatory maternity or paternity leave after 31 December 2022 can take parental leave paid at 80% of their salary for the duration of one month up to the sixth year of the child’s life or within six years of being placed in the household in the case of adoption or fostering.

In order to take advantage of this leave, employed parents must apply for it by accessing the institutional website of the Istituto Nazionale di Previdenza Sociale (INPS – National Social Security Institute) via SPID, accessing the services page “leave, permits and certificate” in the “work” section.

Alternatively, it is possible to apply through a Patronato or through the contact centre by dialling 803164 from a landline or 06164164 from a mobile.

CONFIRMATION OF THE RETROACTIVITY OF THE DISPOSITION PROVIDING FOR A NEW PENALTY REGIME IN THE CASE OF NON-PAYMENT OF SOCIAL SECURITY CONTRIBUTIONS

The new discipline introduced with the rule that came into force on May 5^th 2023 (Decree-Law 48 of 2023), which provides for, in the event of failure to pay social security contributions for a total annual amount of less than Euro 10,000.00, the administrative sanction in the amount of one and a half to four times the amount of the unpaid contributions, instead of the sanction of the amount between Euro 10,000.00 and 50,000.00 independent of the amount of the unpaid contributions, is retroactively applied also for omissions made prior to the entry into force of this new law.

 INCREASE IN THE ALLOWANCE PROVIDED FOR TRAINEES ADHERING TO THE NATIONAL OPERATIONAL PROGRAMME YOUTH EMPLOYMENT INITIATIVE

In a communication dated May 25^th 2023, the National Agency for Active Labour Market Policies (ANPAL) ruled the increase from €300 to €500 of the allowance provided for trainees adhering to the national operational programme youth employment initiative.

The updated amount of € 500.00 may be paid as from the month following this communication.

CONTRIBUTIONS ARE NOT DUE IN THE CASE OF REINSTATEMENT FOLLOWING CANCELLED DISMISSAL

The Supreme Court specifies that in the case of reinstatement in the workplace following the annulment of the dismissal, the employer does not have to pay contributions on the retribution not paid from the date of dismissal until reinstatement because the employment relationship is considered to have been interrupted during the aforementioned period and therefore there is not the prerequisite for the payment of the contributions.

Instead, in the case of a null and void dismissal or ineffective dismissal will the employer have to pay the social security contributions since in these cases the employment relationship has never been broken.

INNOVATIONS IN THE FIELD OF SAFETY AT WORKPLACE

Article 14 of Decree-Law 48/2023 modifies the regulations regarding the health and safety in the workplace, with particular reference to:

– the figure of the competent doctor;

– the extension of the measures applied at mobile and temporary construction sites;

– the verification and use of work equipment;

– the training of workers, their representative and the employer.

CHANGES TO THE REGULATION OF THE COMPETENT DOCTOR

The employer is required to appoint the competent doctor not only in the mandatory cases already provided for by the safety regulations, but also in those cases where the presence of the doctor is not mandatory, but the risk assessment suggests his presence.

The competent doctor must:

– on the occasion of recruitment visits, request to the worker the health records issued by the previous employer, and take them into account when formulating the opinion of suitability;

– in the event of a serious impediment, which temporarily does not allow him (the doctor) to carry out his duties, notify to the employer in writing the name of a substitute who has the appropriate requirements.

FURTHER APPLICATION OF THE MEASURES FOR MOBILE AND TEMPORARY CONSTRUCTION SITES

The new regulation extends the use of work equipments and protective devices on temporary or mobile construction sites, regulated in general terms by Title III of Legislative Decree No. 81/2008, to self-employed workers, members of family businesses, farmers, artisans and small traders.

VERIFICATION AND USE OF WORK EQUIPMENT

The new regulation extends the function of ‘subsequent periodic verification’ of work equipment also to private individuals. In short, following the new regulation, persons authorised to act as public service appointees are answerable to the territorially competent supervisory bodies for the activities they perform.

At the same time, the measure under review amends Article 72 of Legislative Decree 81/2008, establishing that anyone who rents or leases work equipment without an operator shall acquire and keep on file a self-declaration from the user attesting to the training and specific training for use, carried out in accordance with the law.

CONTROLS ON WORKERS’ TRAINING

Article 37 co. 2 of Legislative Decree No. 81/2008 is supplemented, so as to ensure the monitoring of the application of the provisions of the agreements on training, as well as the control of the proper conduct of training activities and compliance with the reference legislation, both by the training providers and by the workers receiving the training.

NEWS CONCERNING EMPLOYER TRAINING

Following the new regulation, the employer is forced to carry out his own specific training and instruction, in order to ensure that professional equipment is used in a suitable and safety manner.

In the event of failure to provide the aforementioned training obligation the employer and the manager may be condemned to the penalty of imprisonment from 3 to 6 months or a fine varying from 2,500.00 to 6,400.00 euro.

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