INFOFLASH PAYROLL N.1 SEPTEMBER 2020

by Arianna De Carlo | Sep 14, 2020 | infoflash

EMPLOYMENT RELATIONSHIP SETTLED ONLY IN THE PRESENCE OF A TRADE UNION

 

 

Among the exceptions to the prohibition of dismissal provided for in Article 14, paragraph 3, of the August Decree (DL n. 104/2020 stands out the one relating to “corporate collective agreements to encourage termination of employment”, which allows recognizing the Naspi treatment to workers “who adhere to the aforementioned agreement.

It is therefore recognized and legitimized the company collective bargaining, to which the legislator intended to give derogatory effect in a logic of flexibility that recalls the effect of proximity bargaining.

It is, therefore, a new type of corporate collective agreement that we could classify as “authorizing” not in the sense that it “authorizes” the dismissal of the worker but because it allows overcoming the limiting discipline of dismissal through a new model of consensual termination with the right of the worker to perceive Naspi (and therefore not a unilateral withdrawal), of which the corporate contract is the prerequisite of legitimacy.

From the subjective point of view, it must be an agreement stipulated “by the trade unions comparatively more representative at the national level”; it is not possible, therefore, to resort to the company trade union bargaining or by the unitary trade union representation, but it must be used exclusively by the territorial OO.SS.

From the procedural point of view, on the other hand, the rule does not provide for special conditions, since a formal act by the worker of “adherence” to the company agreement “as an incentive for resolution” is sufficient, without any formal prescription: in particular, the worker’s resolution does not need to be expressed in a protected location. In a similar way to what happens with trade union agreements on staff reduction when redundancies are expected so-called “non-opposing”, the worker must therefore adhere to the collective agreement, communicating it, within a period specified in the agreement itself, to the employer, who will have the burden of collecting the above accessions.

Finally, from the point of view of content, the company agreement, in addition to the time limits for joining and terminating the relationship, must provide for the sum due to the worker as an economic incentive to terminate the relationship; for this sum, to be considered essentially an “incentive to leave”, the payment of contributions to INPS will not be due and separate taxation will be applied, i.e. based on the average rate for the five years preceding the termination of the employment relationship (and not based on the rate for the current year).

FROM 15/11 VOLUNTARY RESIGNATION ONLY WITH SPID

 

From November 15, you will need the SPID, the Public Digital Identity System, to access all the online services of the Ministry of Labour (job clicks, voluntary resignation, etc.).

The SPID will become an exclusive authentication tool and, therefore, it will not be possible to access the Ministry’s digital services using other authentication methods.

This is announced by the Ministry of Labour itself in the circular n. 2721/2020 of 01/09/2020.

The transition to the only SPID authentication system should have already started on 15/03/2020, but was prevented by the arrival of the Coronavirus emergency.

From 15/11, therefore, it will be mandatory to have the SPID to identify in all relations with the public administration: in fact, the aforementioned Simplifications Decree obliges public administrations to give up their credentials to access online services from February 28, 2021, date from which the Spid will become the only tool to access all digital services of the public administration.

For these reasons, we advise all customers who are not yet equipped with SPID to organize themselves in time to avoid difficulties and blockages in the access to data of public administrations: for info and request of the SPID you can visit the website https://www.spid.gov.it/.

 

SANCTION UP TO 2064 EURO FOR THE COMPANIES THAT BY 01/10 WILL NOT DEPOSIT THEIR OWN PEC

 

By October 1, all companies will have to notify the Register of Companies of their digital domicile, if they have not already done so. In case of non-compliance, a sanction of up to 2064 euros will be imposed according to article 2630 of the Italian Civil Code.

The Register of Companies, once it has detected an inactive digital domicile, will ask the defaulting company to indicate a new digital domicile within 30 days and in case of silence will delete the address from the register (if existing) and start the sanctioning procedure, assigning a pec “ex officio” which will then be available through the portal www.impresa.italia.it

 

LDP Payroll stays at your disposal for any further clarification.

De Carlo Arianna – adecarlo@ldp-payroll.com

Head of Payroll Department

    Move your business forward.
    Choose LPD as your trusted Advisor.