The “Decreto Sostegni” brings to the end of the year the right to extend the fixed term contract even in the absence of the condition (DL 41/2021, art 17, which replaced paragraph 1 of art. 93 DL 34/2020). It is therefore possible until December 31, 2021 to renew or extend for a maximum period of […]
The scheme of the “Decreto Sostegni”, approved two days ago by the CDM, extends the prohibition on dismissal (paragraphs 9 and 10, art.8): till June 30th 2021 for workers of companies with ordinary and extraordinary CIG (especially industry and agriculture) till October 31st 2021 for workers of companies covered by instruments in derogation (especially tertiary […]
Anticipation of Exodus Incentive: Taxation Remains Separate The employer may, during the employment relationship, provide anticipation of the exodus incentive, as a sum directly related to the termination of the employment relationship, applying the tax separately (art. 17 and 19 TUIR). This is confirmed by the “Agenzia delle Entrate” with Reply No. 177 of the […]