E-FILING NOW MANDATORY FOR LEVEL 2 COLLECTIVE LABOUR AGREEMENTS
As is common knowledge, clause 14 of the Italian legislative decree no. 151/2015 dictates that tax or national insurance contribution breaks—, as well as any other benefits connected with collective labour agreements—shall only be granted if such agreements are lodged with the DTL (a local labour directorate) by data transmission via a computerized system (AKA e-filing). In Italy, Level 2 refers to district-wide or single-company collective labour agreements; Level 1 refers to nationwide agreements.
The Ministry of Labour and Welfare issued a statement (no. 2761 dated 29th July, 2019) describing how to lodge collective labour agreements in compliance with the regulations which will come into force on 15th September.
The Ministry reiterated out that, as from that date, for all Level 2 collective labour agreements only e-filing shall be possible, using software available on the Ministry’s portal. Documents filed via the registered e-mail accounts of local branches of the National Labour Inspectorate will not be accepted.
Applicants shall be able to specify the sort of break or incentive connected with the agreement in the fullness of time (if applicable).