The distribution of profits to employees through stock option plans
1 July 2024
An employer may reward its employees in cash or in kind, as well as allow them to access the company's profits. Of course, the employer must consistently implement said choice in compliance with the precise rules and strict processes above all when realised through stock granting or other securities. An employer often acknowledges its employees […]
Trade NCBA renewal agreement: the new leave for women who suffered a gender-based violence
30 April 2024
As the NCBA applicable to trade and commerce employment relationships has recently been renewed, the representatives of the employers and the employees took into specific account, among other things, also the social status of male and female workers, providing for a new leave for women who have suffered gender-based violence. The National Collective Bargain Agreement […]Regulatory framework and general terms of performance bonuses
29 September 2023
Promoting employees' productive performance is one of the employer's main challenges. To this purpose, awarding workers a performance bonus may be a very effective tool, considering the favourable fiscal regime they can benefit from. The 2016 Budget Law (Law No. 208, dated December 28, 2015) introduced in the Italian tax and labour landscape a new […]New Directive (EU) 2019/1158: the rationale and the main changes introduced in Italy by Legislative Decree no. 105/2022
22 December 2022
The latest provisions on balancing work and personal life have reached the Council of Ministers, which was bound to implement the European Directive no. 2019/1158, by last summer, which particularly focus on parental leaves and, more specifically, those granted to self-employed fathers and mothers. In view of a number of fundamental principles on which the […]Visa for the entry into Italy of non-EU workers operating remotely (so-called digital nomads)
25 October 2022
Italy facilitates the entry of third-country nationals who work remotely for a fixed time in the national territory. The so-called “digital nomadism” phenomenon now also finds a place within Italian legislation. The pandemic, combined with technological progress, has led to the spread of organisations that contemplate using remote working. Article 6-quinquies of Law no. 25 […]