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by Arianna De Carlo | Mar 10, 2022 | newsletter



Public and private companies that employ more than 50 employees are required to draw up a report every two years, exclusively in telematic mode through the compilation of a model published on the institutional website of the Ministry of Labor and transmitted to the RSAs, on the situation of male and female personnel in each of the professions and in relation to the status of recruitment, training, professional promotion, levels, changes of category or qualification, other mobility phenomena, the intervention of the Cig, dismissals, early retirement and retirement, and remuneration actually paid. Companies with up to 50 employees may, on a voluntary basis, draw up the report.


If, within the prescribed time limits, the companies required do not send the report, the DRL invites them to do so within 60 days. In case of non-compliance, an administrative sanction is foreseen and should the non-compliance continue for more than 12 months, the suspension for one year of any contribution benefits enjoyed by the company is ordered. Moreover, the Labor Inspectorate verifies the truthfulness of the reports and, in the event of a false or incomplete report, a fine ranging from 1,000 to 5,000 euros is applied.


A decree is awaited that will define the indications for the drafting of the report, the information to be included and the methods of access to the report by employees and trade union representatives of the company concerned, as well as the methods of transmission to the councils/councils of equality of the lists of companies required to comply with the obligation.


The Ministry of Labor has announced on its website that, from February 11, 2022, and pending the adoption of the new Ministerial Decree for the updating of the procedures for submitting the biennial report, even companies that employ more than 50 employees (which are required to produce, under penalty of exclusion, a copy of the report at the time of submission of the application for participation or bid in public tenders for resources of the PNRR and PNC), will be able to access the application made available by the Ministry of Labor and Social Policy at https://servizi.lavoro.gov.it, using their Spid credentials. For these companies, previously not required to prepare the biennial report, the compilation of the sections on the site will have to refer to the situation of male and female staff as of December 31, 2019.


After the issuance of the Ministerial Decree, guidelines will be published for the compilation of the form updated with the changes introduced to article 46, Legislative Decree 198/2006.




Because article 13, Law Decree no. 146/2021, has introduced important amendments to article 37, Legislative Decree no. 81/2008, which governs training obligations in the field of health and safety at work, with circular no. 1/2022 INL has provided the first indications on the changes regarding training that will affect employers, managers, and supervisors, referring to a subsequent note those in relation to further changes introduced by Law Decree no. 146/2021.


Recipients of training obligations

A first novelty provides that the employer, managers, and supervisors must receive adequate and specific training and periodic updating in relation to their duties in terms of health and safety at work.

First, the provision identifies the employer as the new recipient of training obligations. The Permanent Conference for the relations between the State, the Regions and the Autonomous Provinces of Trento and Bolzano is entrusted with the task of adopting, by June 30, 2022, an agreement in which it provides for the unification, review, and amendment of the implementation agreements on training, to ensure

  • the identification of the duration, minimum contents, and modalities of the mandatory training to be paid by the employer.
  • the identification of the methods of the compulsory final learning verification for the learners of all training courses and compulsory refresher courses on health and safety at work and the methods of verifying the effectiveness of the training during the performance of the work service.

As far as the employer is concerned, the agreement is, therefore, an indispensable element for the identification of the new obligation incumbent on him, with the consequence that the verification of the correct fulfilment of the legal obligations can only be correctly carried out once the agreement has been adopted.

With regards to managers and supervisors, it must be remembered that the regulation already envisaged training obligations for them, establishing that they should receive, under the responsibility of the employer, adequate and specific training and periodic updating in relation to their duties in matters of health and safety at work, the contents of which include the main subjects involved and the relative obligations, the definition and identification of risk factors, risk assessment and the identification of technical, organizational and procedural measures for prevention and protection. The Legislator today requires, on the other hand, adequate and specific training, and periodic updating in relation to the tasks concerning health and safety at work, in accordance with the provisions of the agreement mentioned. Moreover, with specific reference to the figure of the person in charge, the training activities must be carried out entirely in the presence of the person in charge and must be repeated at least every two years and, in any event, every time it is made necessary due to the evolution of risks or the emergence of new risks.

The normative modification intervened does not remove, pending the adoption of the agreement, the training obligation: managers and supervisors must, therefore, be trained according to what is already provided for by the current agreement no. 221/2011 adopted by the Conference, which has not been affected by the changes introduced by Law Decree 146/2021.

With specific reference to the supervisor, it should be specified that the requirements of the adequacy and specificity of his training, to be ensured through modalities entirely in presence and periodicity of at least two years, relate to the training that will be declined by June 30, 2022 in the Conference, so these requirements will also be verified in relation to the new discipline delegated to the Conference, which, it is hoped, as in the past, will introduce a transitional period useful to comply with the new rules.



As already clarified, the training obligations of the employer, managers and supervisors will be set out in the new agreement to be adopted by June 30, 2022, therefore the new obligations of these subjects, including the methods of compliance required of the supervisor (training in attendance at least every two years), cannot constitute useful elements for the purposes of adopting the prescription measure pursuant to Legislative Decree 758/1994.


Training obligation

Another novelty introduced concerns the training obligations, which already had to take place by means of an expert person and in the workplace, but with respect to which it is now specified that it consists in the practical test for the correct and safe use of equipment, machines, plants, substances, devices, also of individual protection, as well as in the applied exercise, for the work procedures in safety. The training operations carried out must be recorded in a special register, which may also be computerized.

Therefore, the mandatory contents of the training activity have been defined, which are immediately applicable, also as regards their tracing in a “special computerized register” that concerns the activities carried out from December 21, 2021.

It follows that the violation of the training obligations also occurs when the absence of the “practical test” and/or the “applied exercise” required by the new regulations is ascertained, whereas the tracking of the training in the computerized register is not relevant, for sanctioning purposes.





The “Agenzia delle Entrate”, in its answer no. 55/E/2022, has clarified that the so-called inpatriate worker can benefit from the tax benefits provided for these subjects also for the income of employees produced in Italy in smart working mode while remaining employed by a foreign employer, provided that the same transfers its tax residence in Italy.

Please note that expatriate workers, to obtain the favorable regime provided by Article 16, Legislative Decree 147/2015, must:

– transfer their residence in the territory of the State pursuant to Article 2, Tuir;

– not have been resident in Italy in the 2 tax periods prior to the transfer and must undertake to reside in Italy for at least 2 years.

– carry out their work activity prevalently in the Italian territory.


LDP Payroll remains at your disposal for any further clarifications

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