Revocation of Resignations Submitted During the Protected Period

Please be informed that the National Labour Inspectorate (INL) has issued Note No. 862 dated May 8, 2024, providing clarifications on the procedures for revoking resignations validated by the Territorial Labour Inspectorate (ITL) when submitted during the protected period pursuant to Article 55, paragraph 4, Legislative Decree No. 151/2001.

In the case of voluntary resignations by working parents with children under the age of 3, the Legislator has conditioned the effectiveness of the resignations on their validation by the ITL. This is to ensure that the resignation is genuine and a free choice by the parent, rather than being imposed by the employer due to the employee’s family situation.

The mentioned Legislative Decree No. 151/2001 does not regulate the revocation of resignations submitted during the protected period, nor does it apply to resignations submitted electronically.

Given this context, it is important to note that resignations constitute a unilateral act requiring notification. Their effectiveness, in accordance with Article 55, paragraph 4, of Legislative Decree No. 151/2001, is conditionally suspended pending the validation by the competent Territorial Inspectorate.

Therefore, there are no impediments to revoking resignations before they become effective – either before the issuance of the validation decree or after validation but before the effective date of the resignations and hence before the termination of the employment relationship.

In any case, as previously stated in Notes No. 5296 of June 5, 2019, No. 5534 of June 13, 2019, and No. 4113 of November 26, 2020, the revocation of resignations also requires an investigative examination by the Inspectorate. This examination will “carefully assess the validity of the reasons provided, proceed with the annulment of the related decree,” and may schedule “any necessary inspections to protect the worker involved if discriminatory or illegal employer behavior is suspected.”

However, if the resignations have been regularly validated following verification of the genuineness of the worker’s choice and have resulted in the termination of the employment relationship, they can no longer be unilaterally revoked by the resigning party. The employment relationship can only be resumed with the employer’s consent.

Temporary Suspension of Communications Sent by the Revenue Agency

The Revenue Agency, in point 10 of Circular No. 9 of May 2, 2024, has clarified that Article 10 of Legislative Decree No. 1/2024 introduces two suspension periods during the year for sending certain types of documents prepared or issued by the Revenue Agency.

Specifically, the following communications cannot be sent between August 1-31 and December 1-31:

  • Communications regarding the results of automated declaration checks, pursuant to Articles 36-bis of Presidential Decree 600/1973 and 54-bis of Presidential Decree 633/1972 (letter a);
  • Communications regarding the results of formal declaration checks, pursuant to Article 36-ter of Presidential Decree 600/1973 (letter b);
  • Communications regarding the results of the calculation of taxes due on income subject to separate taxation, pursuant to Article 1, paragraph 412, of Law 311/2004 (letter c);
  • Letters inviting voluntary compliance (“compliance letters”), pursuant to Article 1, paragraphs 634 to 636, of Law 190/2014 (letter d).

Biennial Report 2022/2023 on the Employment Situation

In a notice published on April 10, 2024, the Ministry of Labour announced that the online portal for preparing the biennial report on the employment situation for men and women – referring to the 2022/2023 biennium – will be available on its website from June 3, 2024, until July 15, 2024.

On this occasion, the Ministry also announced that the portal has been updated with new pre-filling and data retrieval features to simplify the report submission process.

General Provisions

Article 46 of Legislative Decree No. 198/2006 introduced the obligation to compile the biennial periodic report, which:

  • Applies to public and private companies with more than 50 employees;
  • Must be drafted for the entire organization and for each production unit with more than 50 employees (note that Article 3, paragraph 1, of Law 162/2021 extended the scope of companies required to comply, reducing the threshold from 100 to 50 employees).

Companies with up to 50 employees may prepare the report voluntarily.

Deadline for Report Preparation

For the 2022/2023 biennium, the deadline for online report submission has been implicitly extended from April 30, 2024, to July 15, 2024, pursuant to Article 5, paragraph 1, of Ministerial Decree dated March 29, 2022. Companies wishing to participate in public procedures requiring the biennial report can submit the report for the 2020/2021 biennium and later supplement it with the 2022/2023 report by the aforementioned July 15 deadline.

Compilation Methods

The ministerial communication confirms the compilation methods set forth by the Ministerial Decree of March 29, 2022, including exclusively online preparation via the specified application, accessible with the SPID or CIE of the legal representative or an authorized person, or other authentication systems per Article 2, paragraph 2, of the Ministerial Decree of March 29, 2022.

Operationally, the data indicated in the report must not include the worker’s identity, specifying only the gender, and can be grouped by homogeneous areas. At the end of the compilation process, in the absence of errors or inconsistencies, a receipt certifying the correct preparation of the report and its saving in the system will be issued.

Online Procedure

The information system assigns a unique identifier to the regional equality advisor to access the data contained in the reports submitted by companies with their registered office in the territory of competence, to elaborate the results and transmit them to the territorial offices of the National Labour Inspectorate, the national equality advisor, the Ministry of Labour, the Department for Equal Opportunities of the Presidency of the Council of Ministers, the National Institute of Statistics, and the National Council for Economy and Labour (Article 2, paragraph 5, of Ministerial Decree of March 29, 2022).

Sanction Regime

In the event of failure to submit the report, even after a request from the Labour Inspectorate, sanctions as per Article 11 of Presidential Decree 520/55 are applicable. If non-compliance persists for over 12 months, the suspension of any contributory benefits enjoyed by the company for one year is ordered.

If, following inspections by the Inspectorate, the submitted report is found to be false or incomplete, an administrative fine of €1,000 to €5,000 will be applied (Article 46, paragraphs 4 and 4-bis of Legislative Decree No. 198/2006).

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