November 6, 2024
Health and workplace Safety
Occupational safety: the entire Board of Directors held responsible for organizational failures
Court of Cassation, Criminal Section
The entire Board of Directors of a joint-stock company was held responsible for a fatal workplace accident caused by serious organizational deficiencies in safety management. All members were convicted of manslaughter. The Court of Cassation emphasized that the delegation of duties does not exclude the responsibility of the entire Board of Directors when there are significant organizational shortcomings that contributed to the incident.
November 14, 2024
Incentives
Expanded eligibility for the “Christmas Bonus” to dual-income households
The €100 “Christmas Bonus” will now be available to a broader group of employees following recent revisions to its eligibility criteria. The new regulations remove spouses from the category of dependents for tax purposes. As a result, more households with both partners earning an income will meet the requirements and qualify for the bonus.
Employers (as tax agents) are tasked with disbursing the bonus alongside the December paycheck, upon written request from employees. Workers must confirm their eligibility and provide the tax identification numbers of their spouses and children.
November 13, 2024
Personnel administration
New INPS tool for compliance and combating undeclared Work
INPS
The Italian Social Security Institute (INPS) has introduced a new procedure titled “Platform for Managing Compliance Actions and Tackling Undeclared Work.” This platform facilitates interactions between INPS and taxpayers, encouraging compliance with contribution obligations and the voluntary correction of anomalies, errors, and omissions.
The platform allows INPS to identify discrepancies between employers’ mandatory declarations and the UniEmens report. If anomalies are detected, INPS initiates an investigation and sends a compliance request through a bidirectional communication system. Employers or their representatives can then provide relevant information to address the identified issues.
Taxpayers who rectify anomalies and pay omitted contributions (or the first installment in case of a payment plan) within 30 days of notification will benefit from a reduced penalty regime.
November 5, 2024
Illness and workplace injuries
Distinguishing workplace accidents from commuting accidents
Court of Cassation, Labor Section
A worker, after arriving at the company premises in a private vehicle and reporting for duty, was instructed to travel to a worksite. During the journey, the worker was injured and subsequently sought recognition of the event as a commuting accident (infortunio in itinere) under INAIL coverage.
The Supreme Court ruled in favor of the worker, highlighting the distinction between workplace accidents and commuting accidents for compensation purposes. The Court determined that the journey to the worksite fell within the scope of working hours and was integral to the employee’s assigned duties.
October 31, 2024
Individual termination of employment
Presumption of receipt for written dismissal notices
Court of Cassation, Labor Section
The Court of Appeal, overturning the decision of the lower court, rejected an employee’s claim of oral dismissal against the employer. The company had sent a termination letter via registered mail, which the employee failed to collect.
The Court deemed the written dismissal valid, as the employer presented evidence of the returned registered letter showing the dispatch date and a “not collected within the time limit” stamp. Furthermore, the employee had filed an extrajudicial challenge to the dismissal.
The Supreme Court upheld this ruling, stating that a dismissal notice sent via registered mail is deemed validly delivered even if sent to an outdated address, provided the employee failed to notify the employer of the change.
November 6, 2024
Compensation and benefits
Life insurance premiums paid by employers deductible if taxed
Italian Revenue Agency
The Revenue Agency clarified that life insurance premiums paid by employers can be deducted by employees, provided these premiums are subject to taxation.
Insurance premiums for health, life, and non-occupational accident policies are included in taxable income, while premiums for occupational accident insurance are tax-exempt.
Employees may claim tax deductions for amounts included in their taxable employment income.
October 29, 2024
Inspections and sanctions
Negligence in providing information to labor inspectors: no criminal liability
Court of Cassation, Criminal Section
The Court of Cassation ruled that criminal liability cannot be attributed for mere negligence in providing incomplete or incorrect information to labor inspectors. A store manager was convicted for failing to provide precise details about the employed staff, based on an interpretation of “gross negligence.”
The Supreme Court overturned this decision, emphasizing that under current legislation, criminal liability arises only when incomplete or false information is provided knowingly.
The judgment underscores that employers’ conduct is criminally relevant only if it is intentionally deceptive or fraudulent. Negligence, even if significant, does not suffice for criminal liability.
