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It was published in the Journal officiel – n. 161 of July 13, 2018 – the c.d. " Decree of Dignity " (Legislative Decree No. 87 of 12 July 2018). The text, wanted by the Minister of Labor Luigi Di Maio and entered into force on July 14, 2018 had been approved by the Council of Ministers on July 2, 2018 and retouched before the signature of the President of the Republic. Appointed to refer to the Finance and Labor Committees of the House, the parliamentary procedure begins on July 16, 2018, before being converted into law before September 11, 2018 .
These summarize the main themes touched by the decree:
Fight against insecurity and dismissal without just cause
L & # 39; art. 1 provides that fixed-term contracts can not last more than 12 months and that any extension or renewal, which must in any case be less than 24 months, can not take place for temporary and objective needs as the need to cope with significant increases in ordinary business. Compared to the previous version, the requirement to indicate the causal link between seasonal contracts has been eliminated (change in favor of entrepreneurs).
The art. 2 of the Decree establishes that the fixed-term employment contract is governed by a fixed-term employment contract (Chapter 3 of Legislative Decree 81/2015), to the exclusion of the application of Articles relating to the right of priority recruitment (Article 24) and total number of temporary workers (Article 23)
No. Art. 3 instead establishes the increase of 0.5 of the additional contribution – currently 1.4% of the taxable salary for social security purposes – paid by the employer, for subordinate working relationships fixed term. Increase [from finally from a minimum of 6 to a maximum of 36 monthly installments, the indemnity due in case of dismissal without cause just .
Contrast to the Relocation and Safeguarding of Employment Levels
Art. 5 provides that Italian and foreign companies operating on the national territory, which benefited from state aid which provides for the production of productive investments, and who then decided of ] relocate all or part of their economic activity outside national borders, decline of the service . In addition, if the said companies decide to settle in a country that is not part of the European Union or the European Economic Area, may be sanctioned two to four times over. Received aid . art. 6 establishes that in the event of state funding that provides for the badessment of the impact on employment, the benefit becomes void if the company that uses it decides to proceed with a reduction of of its employees ] more than 10% (the loss of benefits becomes total if more than 50% of the employees lose their work).
L & # 39; art. 7 precludes the application of tax credit for research and development expenses to companies belonging to the same group
Fighting Luddatia
L & # 39; art . 8 establishes the prohibition of the advertising game by any means, including sports, cultural and artistic events, television, radio, daily or periodical press, publications and posters via Internet.
Tax Simplification
The Art . 9 makes some changes to the institute of c.d. redditometro while the art. 10 postpones the deadline for sending data of invoices issued and received (c. spesometro ). art . 10 finally, abolishes the installment payment system .
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