Leaders in Law

The Role of Employment Lawyers in Toronto in Protecting Employee Benefits

The Importance of Employment Lawyers in Toronto For Protecting Employee Rights

In the busy city of Toronto, understanding employment law can be very hard for both workers and bosses. A key part where these laws are important is in keeping employee benefits safe. Employment lawyers in Toronto are very important for making sure workers get the benefits they should have, understanding complex job agreements, and standing up for worker rights when there is a disagreement.

Understanding Employee Benefits

Employee benefits cover many types of compensation besides the normal paycheck. These can be things like health care coverage, plans for dental care, retirement savings options, paid vacation days, sick leave allowances, and extra money rewards. These benefits are important parts of what an employee gets paid total and help a lot with their complete health and happiness at work. But giving out and handling these benefits can be tricky, needing thoughtful understanding of the law and making sure rules are followed properly.

Employment Contracts and Benefit Entitlements

One main way that employment lawyers in Toronto help workers is by looking over and negotiating their job contracts. These agreements set the basic rules for how employees and employers will work together, explaining what benefits the worker should get. Employment lawyers make sure that the rules about benefits are written clearly and follow the law. This helps protect workers from unclear or tricky parts in their contracts that might take away what they rightfully deserve.

By closely checking job contracts, lawyers can find any mistakes or unfair parts that might put the worker at a disadvantage. They can talk and negotiate for the worker to get better conditions and make sure all benefits are properly included. This legal knowledge is especially useful when hiring new employees or if a worker is moving to another position in the same company.

Navigating Disputes Over Benefits

Arguments about worker benefits can happen for many reasons, such as misunderstanding contract details, shifts in company rules, or mistakes by the administration. When these problems come up, job lawyers in Toronto help to protect the worker’s rights. They work to resolve issues through negotiation, mediation, or, if necessary, litigation.

For example, if a worker does not get a promised bonus or sees their health benefits cut unfairly, an employment lawyer can help by checking if the claim is real and taking legal steps. Lawyer might talk to the boss to fix a problem or make a complaint with the right government office. Lawyers make sure that the worker’s interests are looked after and they get the benefits they have a legal right to.

Ensuring Compliance with Employment Standards

In Toronto, job rules are controlled by the Employment Standards Act (ESA), which gives basic rights for different worker benefits like vacation money, public holidays, and severance pay. Job lawyers are very important because they help make sure that employers follow these rules correctly. They can give advice and help to workers who think their rights under the ESA are not respected.

By keeping aware of updates in employment laws, lawyers can also tell workers about any new rights or changes to current benefits. This active method helps employees know their entitlements and makes sure they get all the benefits that law gives them.

Advocating for Employees in Collective Bargaining

In places where there are unions, employment lawyers frequently cooperate with the unions to guard and discuss benefits for workers. Collective bargaining agreements (CBAs) explain job conditions, including what benefits union members receive. Employment lawyers give important legal advice during the discussions of these agreements, making sure that the conditions are just and can be legally upheld.

When disagreements happen between union members and bosses about the meaning or use of CBAs, employment lawyers help to protect workers’ rights. They work hard to fix problems for employees’ benefit. Their knowledge makes sure that union members get all the benefits promised in their agreements.


Employment lawyers in Toronto are very helpful friends for workers who need to protect their rights. They help with many things, like looking over and talking about job contracts, fixing problems between employees and bosses, and making sure the rules at work are followed. These legal experts are important for keeping workers’ benefits safe and making sure they have good treatment on the job. As the rules of employment keep changing, help and knowledge from employment lawyers stay very important. They assist employees in understanding their rights and keeping fair working conditions. By making sure that workers get the benefits they should have, these lawyers play a big role in maintaining a healthy and stable workforce in Toronto.


How Does Minimum Wage Compare Across North America, Europe and Asia

Minimum wage is a topic that has been widely discussed in recent years. The debate over whether to increase or decrease the minimum wage has been a hot topic in many countries around the world. Many people argue that the minimum wage should be increased to help low-income workers, while others believe that it should remain the same to avoid economic instability.

When comparing minimum wage in different countries, it is important to consider the cost of living and the purchasing power of the currency. For example, a higher minimum wage in one country may not necessarily mean that workers are better off if the cost of living is also higher. Therefore, it is important to look at the minimum wage in each country in relation to the cost of living and other economic factors.

Overall, understanding the differences in minimum wage across different countries can provide valuable insights into the economic and social policies of each nation. By analyzing the minimum wage in each country, policymakers can make informed decisions about how to improve the standard of living for low-income workers and promote economic growth.

  • Understanding Minimum Wage
  • Minimum Wage in North America
  • Minimum Wage in Europe
  • Minimum Wage in Asia

Understanding Minimum Wage

Minimum wage is the lowest amount of payment that an employer is legally required to pay to their employees for each hour of work. It is set by the government and varies from country to country. Understanding the concept of minimum wage is important as it has a significant impact on the economy and the standard of living of workers.

In most countries, minimum wage is established to protect workers from exploitation and to ensure that they receive a fair wage for their work. It is usually set by the government or a regulatory body, and is based on factors such as the cost of living, inflation, and the overall economic conditions of the country.

Minimum wage laws also vary in terms of coverage. Some countries have a universal minimum wage that applies to all workers, while others have different minimum wage rates for different industries or sectors. There are also countries that do not have a minimum wage at all.

It is important to note that minimum wage is not the same as a living wage, which is the amount of money needed to cover basic living expenses such as food, housing, and healthcare. In many countries, minimum wage falls short of a living wage, which can lead to poverty and economic inequality.

Overall, understanding minimum wage is crucial for policymakers, employers, and workers alike. It is a complex issue that requires careful consideration and balancing of various economic and social factors.

Minimum Wage in North America

In North America, the minimum wage varies by state and province. The federal minimum wage in the United States is $7.25 per hour, while in Canada it is $15 per hour. However, some states and provinces have set their own minimum wage rates higher than the federal rate.

In the United States, as of June 2023, the highest minimum wage is in California at $15.00 per hour. Several other states, including New York, Massachusetts, and Washington, have also set their minimum wage rates at $15.00 per hour. On the other hand, some states, such as Georgia and Wyoming, have minimum wage rates as low as $5.15 per hour, although employers subject to the Fair Labor Standards Act must pay the federal minimum wage.

In Canada, the minimum wage varies by province. As of June 2023, the highest minimum wage is in Ontario at $15.00 per hour. Other provinces, including Alberta and British Columbia, have set their minimum wage rates at $15.00 per hour or higher. The lowest minimum wage is in Saskatchewan at $11.32 per hour.

It is important to note that some cities and counties in both the United States and Canada have set their own minimum wage rates higher than the state or provincial rates. For example, the city of Seattle in Washington has a minimum wage of $16.69 per hour, while the city of Toronto in Ontario has a minimum wage of $15.75 per hour.

Overall, the minimum wage in North America varies greatly depending on the state or province, and even the city or county. While some areas have set their minimum wage rates at $15.00 per hour or higher, others have rates as low as $5.15 per hour.

Minimum Wage in Europe

Europe is a diverse continent with varying economies and labor laws. As such, minimum wage rates also differ from country to country. In general, most European countries have a statutory minimum wage that employers must pay their employees.

According to data from Eurostat, the statistical office of the European Union, as of January 2023, the highest monthly minimum wage in Europe was in Luxembourg, at €2,201.93. Bulgaria had the lowest monthly minimum wage at €332.10, less than one-sixth of the Luxembourg rate.

The following table provides an overview of the minimum wage rates in selected European countries as of January 2023:

Country Monthly Minimum Wage (EUR)
Luxembourg 2,201.93
Ireland 1,761.53
Netherlands 1,684.80
Belgium 1,624.96
France 1,554.58
Germany 1,498.00
Spain 1,050.00
Portugal 775.00
Poland 610.00
Bulgaria 332.10

It is worth noting that some countries have different minimum wage rates for different sectors or age groups. For example, in Spain, the minimum wage for workers under 18 is €7.07 per hour, compared to the standard rate of €10.50 per hour. In the Netherlands, there are different minimum wage rates for workers aged 15 to 22 and those aged 23 and older.

As of April 2021, the minimum wage in the UK for workers aged 23 and over is £8.91 per hour. For workers aged 21-22, it is £8.36 per hour, and for those aged 18-20, it is £6.56 per hour. The minimum wage for apprentices is £4.30 per hour. These rates are designed to ensure that workers receive a fair wage for their work and to prevent exploitation by employers.

Overall, while there are significant differences in minimum wage rates across Europe, most countries have a legal floor that sets a minimum wage for workers.

Minimum Wage in Asia

Asia is home to some of the world’s largest and fastest-growing economies. The minimum wage in each country varies depending on the cost of living, economic conditions, and government policies. Here is a brief overview of the minimum wage in some of the major Asian countries:

  • China: The minimum wage varies by region, with the highest minimum wage in Shanghai at 2,480 RMB ($384) per month and the lowest in Anhui at 1,200 RMB ($186) per month.
  • India: The minimum wage varies by state and sector, with the highest minimum wage in Delhi at 14,842 INR ($200) per month and the lowest in Tripura at 213 INR ($2.8) per day.
  • Japan: The minimum wage varies by prefecture, with the highest minimum wage in Tokyo at 1,013 JPY ($9.2) per hour and the lowest in Miyazaki at 731 JPY ($6.6) per hour.
  • South Korea: The minimum wage is set annually by the government, with the current minimum wage at 9,160 KRW ($8.1) per hour.
  • Philippines: The minimum wage varies by region and sector, with the highest minimum wage in the National Capital Region at 537 PHP ($11) per day and the lowest in the Autonomous Region in Muslim Mindanao at 280 PHP ($5.8) per day.
  • Indonesia: The minimum wage varies by province and sector, with the highest minimum wage in Jakarta at 4,276,349 IDR ($290) per month and the lowest in West Nusa Tenggara at 1,623,000 IDR ($110) per month.

Overall, the minimum wage in Asia varies significantly depending on the country and region. While some countries have relatively high minimum wages, others have very low minimum wages that are insufficient to cover basic living expenses.

Mexican Labor Law Amendment Abolishes Outsourcing of Personnel

On April 23, 2021, an amendment to the Mexican Labor Law was published in the Official Gazette of the Federation. Below are the key points about the amendment and how they will affect employers that outsource or subcontract work.


According to the amendment, employers are no longer permitted to subcontract or outsource personnel. The law covers any individual or legal entity providing employees to be supervised and managed by a third-party client and that determines the services and work to be rendered. The law includes carve outs and exceptions under certain circumstances.

  • Specialized Services
    • The amendment permits the subcontracting of specialized services that are not part of the core business in terms of the company’s corporate purpose and activity registered before the Tax Administration Service (or Servicio de Administración Tributaria (SAT). Services will be considered specialized provided that they are not part of the core business of the company that receives them—the so-called “operating entity.”)
  • Companies in the Same Corporate Group
    • The amendment allows companies within the same corporate group, i.e., the “former service entity,” to render services or activities.
  • Employment Agencies
    • According to the amendment, employment agencies or intermediaries, which were previously referred to as “outsourcing companies”) may participate only in recruitment, selection, and training of candidates. The amendment states that the company receiving the services must be the one that conducts hiring.
  • Profit-Sharing Cap
    • Because some companies have attempted to avoid tax liabilities, they have adopted the practice of creating distinct companies that employ their workers. These companies are currently required to distribute 10 percent of the company’s taxable profits (PTU) to employees. The new amendment establishes a cap on these profit-sharing obligations. As a result, a maximum limit of three months’ salary or the average of the amount received in the last three years—whichever is more favorable to the employee—is now in place.


  • Companies Providing Subcontracting Services
    • Companies that provide subcontracting services are required under the amendment to take the following actions:
  1. Obtain the registration certificate before the Ministry of Labor and Social Welfare or Secretaría del Trabajo y Previsión Social, (STPS). Among other obligations, the company must evidence that its tax and social security obligations are up to date. Companies are required to renew the certificate of registration every three years.
  2. Execute a contract for the provision of the specialized services.
  3. Submit a quarterly report to Mexico’s Social Security agency (Instituto Mexicano del Seguro Social or IMSS ) and Mexico’s housing agency, Instituto del Fondo Nacional de la Vivienda para los Trabajadores or INFONAVIT on the specialized services contracts executed, (Mexican Labor laws).
  4. Provide the contractor with a copy of the registration certificate before the STPS, tax receipts for payments of salaries, payment of withholding taxes and employer’s contributions and the value-added tax return, and a copy of the corresponding payment voucher.
  • Companies Contracting Specialized Services
    • Companies that provide specialized services are required under the amendment to take the following actions:
  1. Verify that specialized services are not part of company’s core business.
  2. Verify that the company providing the subcontracting services is registered before the STPS.
  3. Collect copies of:
    1. registration certificates before STPS;
    2. tax receipts for payments of salaries;
    3. receipts of payments of withholding taxes and payments of employer contributions; and
    4. value added tax returns and their corresponding payments.


  • Labor
    • In the case of noncompliance, companies may be subject to fines of up to USD$222,000 and even incarceration of a company’s representatives.
  • Tax
    • Companies will not be able to credit or deduct taxes for subcontracting services, unless they fulfill the above requirements.
  • Criminal
    • Companies that do not comply with subcontracting obligations and attempt to deduct or credit taxes for the services of subcontracted personnel, or use simulation schemes for the provision of specialized services, will be subject to criminal liability for fraud.
    • Both the company that subcontracts and the one that employs subcontractors may be held jointly and severally liable for all labor, social security, and tax obligations, which they would have otherwise been obligated to pay.

Changes To Right To Work Checks – Take Steps To Prepare Now

In recent weeks, the Government has announced changes to the ways in which employers can perform ‘right to work’ checks. In response to the news, there have been various press reports warning employers that these changes will be ‘costly’ for employers at a time when many businesses are already struggling to cope with increasing costs.

It is unlawful to employ someone who does not have the right to work in the UK. If you ignore these laws and decide to employ an illegal worker, then you could face serious punishment, including a criminal conviction and/or a penalty of up to £20,000 per illegal employee. When an employer has carried out an adequate right to work check, the employer has a statutory defence if that worker is later found to be working illegally.

Before the Covid-19 pandemic, the Home Office rules stated that most of these right to work checks had to be conducted in-person. During this process, the prospective employee showed their documents evidencing their right to work and the employer took copies and kept them on record.

In response to the pandemic, strict social distancing measures were put in place, which then prompted the introduction of temporary adjustments to the requirement for in-person right to work checks, which were officially introduced on 30 March 2020. The adjustments allow the checks to be carried out over video calls and for job applicants to send a photo of their documents to employers via email, rather than sending the originals.

As it stands, the Government has said that the temporary adjustments to right to work checks will end on 30 September 2022, although this date has been pushed back on various occasions in response to concerns by employers about having to return to in-person checks. Given that a large number of workers now operate remotely, this may be more difficult for some businesses to achieve.

The new rules

The Government has recognised that many employers will not wish to return to in-person checks and has announced plans to implement the option to carry out digital or online checks for all employees.

Under the new rules:

  1. From 6 April 2022, foreign nationals who have a biometric residence card, biometric residence permit or frontier worker permit can only be checked online, not manually. They must provide their date of birth and share code to allow the employer to check their status using the Government’s online checking service. This is a free service and as a result, manual checks will no longer be permitted.  It will not be necessary for employers to carry out a retrospective check for employees where a manual check was completed on or before 5 April 2022.
  2. In place of adjusted right to work checks, from 1 October 2022, employers will be able to use certified Identity Service Providers (IDSPs) to complete digital right to work checks for British and Irish citizens with valid passports. This will be an alternative to manual checks and the IDSPs will complete these digital right to work checks on behalf of employers for a fee. The digital check will involve submitting images of personal documents rather than the original documents using Identity Document Validation Technology instead.
  3. Manual checks can continue to be carried out for employees not covered by point 1 above.  This will mainly cover British and Irish nationals who do not require permission to work in the UK.

For more information about the changes, full details on right to work checks can be viewed on the website.

Employers who have been conducting right to work checks under the current temporary adjusted measures, will need to consider their approach to these checks in the future. If employers do not wish to return to manual checks, they will also need to factor in the costs of performing these checks in their future budgets.

Ultimately, business owners need to consider the current structure of the organisation and make a decision that is practical for them. These checks cannot be ignored, so it is important to find a solution and approach that works for everyone.

What impact will the changes have on employees?

At present, it is common for prospective employees to be asked to provide right to work documentation during the early stages of the recruitment process.

It is likely that many employers will delay undertaking checks until the later stages of the process, so they do not incur unnecessary costs in relation to candidates who will not ultimately be offered employment. Given the current financial pressures that most businesses are facing, it is expected that a large number of organisations will take this route.

An approach which involves checking the right to work at the latest stage possible is also advisable from the perspective of avoiding claims for discrimination. Conducting checks at an early stage of the recruitment process may enable prospective employees to argue that their application has been rejected due to their race or ethnicity.

The Government has issued a new Code of Practice in relation to avoiding discrimination when conducting right to work checks, which all employers would be well advised to review. The Code states the importance of treating all candidates fairly and having clear procedures in place for the recruitment and selection of workers based on equal and fair treatment.

Remember, falling foul of discrimination laws could result in claims being made against your organisation, so it is important that you proceed with caution throughout the entire process.

The experienced Employment Law team at Taylor Walton can assist employers with any queries relating to the new right to work check requirements or any other employment or business immigration matters.

Nicola Smyrl is a partner in the Luton Office of Taylor Walton and advises employers and employees on a wide range of employment related issues, specialising in discrimination law and business immigration..

Contact 01582 731161 or


Donato E. Tagliavia Joins Leaders in Law as the Exclusive Employment Law Member in Spain

Leaders in Law, the leading platform in its field, is delighted to welcome Dr. Donato E. Tagliavia as our exclusively recommended & endorsed Employment Law expert in Spain. Donato’s office is located in Madrid.

Prof. Dr. Donato E. Tagliavia practices in Employment Law and Tax Law. He Studied at the Universities of Deusto (Bilbao), Madrid/León and Dissertation at the University Complutense Madrid. Donato was a Professor of Employment Law and Social Security at the University Complutense Madrid and Lecturer for postgraduate courses on European Employment Law and Sports Law.

Impact Of The War On Women And Their Rights

The Russian aggression has impacted women in many ways.

There are increasing reports of women becoming victims of rape as a weapon of war.

At the same time, more than 4 million refugees arrived in the EU from Ukraine, 90 per cent of them being women and children, in need of housing, healthcare, education for the children and work opportunities.

There are as well many unofficial reports of increased risks of trafficking and sexual exploitation for the refugees.

The FEMM Committee is looking into all these aspects.

On Monday 25 April, the FEMM Committee voted on its question for oral answer and motion for a resolution on the impact of the war against Ukraine on women.

The FEMM Committee is preparing an oral question and a resolution on the impact of the war against Ukraine on women.

The question for oral answer was adopted with 30 votes in favour, 0 against and 4 abstentions and the motion for a resolution was adopted with 29 votes in favour, 2 against and 3 abstentions.

The Role Of Women In The World Of Work

Despite some progress in guaranteeing the presence of women at various levels, including top positions of economic and financial institutions, the overall situation is still highly unsatisfactory.

On 28 February 2022, in the context of the International Women’s day 2022, European Committee on Economic and Monetary Affairs (ECON) and Committee on Women’s Rights and Gender Equality (FEMM) are holding a joint event on ‘Women in Economics and Finance: Debate on the next challenges in the EU’.

The purpose of this high-level event is therefore to provide an opportunity to address gender equality in the fields of economic, monetary and financial affairs with key EU and international decision-makers.

The event will be webstreamed.

It will be another important step towards a necessary goal

Frontline Workers During The Covid Pandemic: It’s Time To Reevaluate Them

During the COVID-19 pandemic, EU Member States ensured that sectors and occupations classified as essential continued to provide the goods and services necessary for maintaining basic economic, social and health facilities.

Frontline workers in these sectors and occupations were exempted from confinement measures and movement restrictions and often had to work in face-to-face situations.

It’s time to reevaluate them.

The study explores the working conditions and risks faced by essential frontline workers in the context of the COVID-19 pandemic, with a focus on women and migrant workers in low-paid frontline occupations.

The study also provides an overview of the main legislative and policy measures adopted at EU and national level to support essential workers in order to identify possible policy actions to reevaluate these occupations.

The analysis is based on the triangulation of data and information resulting from a review of academic literature and policy documents and from field work, including semi-structured interviews and a web survey targeted at EU and national stakeholders, and five country case studies (Denmark, Germany, Ireland, Italy, and Romania).

Occasional self-employment: new obligation of prior communication. Beware of sanctions.

In order to counter elusive forms in the use of occasional self-employment, the conversion law of the Tax-Labor decree introduces the obligation for the client to make a prior communication to the Labor Inspectorate, competent for the territory, by SMS or e-mail. . For non-compliance, the application of an administrative sanction from 500 to 2,500 euros is envisaged, in relation to each occasional self-employed worker for whom communication has been omitted or delayed. Specifically, the goal is to avoid the abuse of this type of contract in particular economic sectors as a tool to mask subordinate employment relationships and to reduce labor costs.

The conversion into law of the Tax-Labor decree (Legislative Decree No. 146/2021) introduces some changes to a type of contract which, unlike others, has not been the subject of particular interest for some time by the legislator: occasional self-employment.

Born as a contractual form to regulate those collaboration activities that do not fall within the discipline of subordination nor of self-employment relationships or coordinated and continuous collaboration, there is no doubt that over time the occasional self-employment, also thanks to the simplicity of use, it has been used by companies to regulate multiple occasional work situations (from intellectual and creative performances to the occasional business finder) but at the same time abused in particular economic sectors as a tool to mask subordinate employment relationships and to reduce labor costs .

Also thanks to the absence of a prior notification obligation to establish the relationship (and therefore to trace the relationship itself …) and to the free form of the contract, this type of contract is not subject to:

– the accrual of further indirect and deferred remuneration elements, typical of the subordinate employment relationship;

– the payment of contributions (within certain limits of annual remuneration) and of charges and insurance;

– to any legal constraint on the minimum amount of the remuneration, leaving ample autonomy to the Contracting Parties in defining the quantum.

Imagining the evolution of the relationship, what are the elements that characterize this type of contract?

General discipline of occasional self-employment

Occasional self-employment falls within the case of the “work contract”, governed by art. 2222 et seq. of the Civil Code.

From this point of view, the occasional self-employed worker is the person who carries out a work or service for a client, mainly with his own work, without subordination constraints, outside the coordination of the client and without functional integration into his organization.

The contract can be concluded in writing or even verbally, but for the purposes of the test it is always recommended that it be done in writing.

The service in question is also distinguished by the occasional nature of the same (absence of prevalence and habituality), from the self-employed activities usually carried out (although not exclusively), which are framed in the exercise of an art or a profession.

In particular, self-employment activities carried out habitually and professionally, unlike occasional self-employment activities, are always relevant for the purposes of VAT and social security legislation: in fact, the habitual self-employed worker is required, in any case, to opening of a VAT number and a social security position.

It should also be noted that the law does not identify any limit on income, or duration of the service, beyond which the earned income ceases to be considered “occasional” and becomes “habitual”, thus entering the field of application of VAT; however, it must be a relationship in which the parties’ interest ends when the established result is achieved.

Therefore, occasionality is excluded when the relationship is characterized by a lasting interest of the contractor or the client, respectively, to perform or receive one or more services over time (even if not periodic).

The lender, therefore, will be required to open a VAT number if he intends to carry out this activity professionally, systematically and regularly; if, on the other hand, the interest in receiving the professional service is mainly found in the client, then the relationship can only be of subordinate employment (even if discontinuous or on a fixed-term basis).

In any case, it is believed that the examination of the occasional or otherwise nature of the work relationship referred to in Article 2222 of the Civil Code must regardless of the extent of the remuneration and the number of services performed, since even more occasional self-employment services are possible between the same parties (think, for example, of a single fixed-term assignment, which however requires a plurality of services or interventions by the lender). 

Contribution and social security regulations

Starting from January 1, 2004, registration and payment to the INPS Separate Management of occasional self-employed workers is mandatory only and if the remuneration received exceeds the amount of 5,000 euros per year, taking into account the totality of all clients.

The contribution burden, according to the rates set out annually for the INPS Separate Management, is set:

– 2/3 at the expense of the customer;

– 1/3 at the expense of the lender.

and the social security taxable amount consists of the gross remuneration paid to the collaborator, less any expenses charged to the client.

For the overall remuneration received during the year exceeding 5,000 euros, the payment of the contribution to the Inps Separate Management will take place in the manner and within the terms provided for coordinated and continuous collaborations. 

INAIL insurance discipline

Occasional workers are not subject to the Inail welfare regulations provided for by the Presidential Decree n. 1124/65.

Tax discipline

The remuneration received by the occasional self-employed collaborator falls into the category of other income (art. 67 TUIR) defined as “income derived from self-employment activities not exercised habitually or from the assumption of obligations to do, not do or allow” and work performance occasional self-employed persons are subject, pursuant to the DPR n. 600/73, to the withholding tax of 20% upon payment of the fee and by the client

In the event that the occasional remuneration is paid to non-residents, the tax obligations are fulfilled by applying and paying a withholding tax of 30%.

This withholding tax must be calculated on the taxable part of the remuneration, excluding any reimbursement of expenses not subject to Irpef and being a tax, it must be considered definitive and therefore should not be adjusted in any tax return.

The innovations introduced by the conversion into law of the Tax-Labor decree

The conversion law of the Tax-Labor decree, concerning safety at work and inspections, introduces, in order to carry out monitoring activities and to combat forms of evasion in the use of occasional self-employment, the obligation for the client to carry out a prior communication to the Territorial Labor Inspectorate competent for the territory by SMS or e-mail.

The new provision refers to the application of the operating procedures referred to in art. 15, co. 3, Legislative Decree no. 81/2015.

This is the method of communication envisaged for intermittent workers, for whom the possibility of communicating is currently envisaged:

1) On-line from the site

2) Electronic mail, even if not certified e-mail. THE

3) SMS;

4) App;

5) Fax to the competent ITL, to be used only in the event of a malfunction of the IT transmission systems.

Failure to comply with the new obligation of prior communication is sanctioned in a significant manner: in fact, the application of an administrative sanction from 500 to 2,500 euros is envisaged in relation to each occasional self-employed worker for whom communication has been omitted or delayed and the notice procedure pursuant to art. 13 of Legislative Decree no. 124/2004.

Italian Freezing Of Redundancies: The Never Ending Story

Italian “Fiscal Decree” extends again the prohibition of dismissal until 31 December 2021 (Article 11, Legislative Decree 146/2021).

Not generalized but intended only for companies that use the social bumpers provided and only for the relevant period:

  • Employers who access ordinary and ‘cassa in deroga’ check (Maximum thirteen weeks; No additional contribution);
  • Employers with ATECO code 13, 14 and 15 (Maximum nine weeks; No additional contribution).

In any case, while the block is in effect, it is always possible to terminate the employment relationship in the following cases:

  • corporate collective agreement;
  • expansion contract;
  • reinstatement for change of contract;
  • bankruptcy;
  • definitive termination of the company’s business (which does not involve the transfer of a company or one of its branches);
  • just-cause dismissal;
  • dismissal for disciplinary reasons;
  • dismissal for exceeding the grant period of illness;
  • dismissal for failure to pass the probationary period;
  • dismissal for reaching age for the use of the old-age pension;
  • dismissal for unfitness for duties;
  • dismissal of the domestic worker;
  • dismissal of the manager (even if a recent jurisprudential orientation is contrary);
  • the termination of the apprenticeship at its expiration date;
  • consensual employment terminations and resignations for just cause.


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