New laws and regulations
Fringe benefits: tax-exemption only for 2022
The Italian Government did not extend for year 2023 the tax-exemption on fringe benefits provided to employees. In fact, said benefits shall be considered not subject to taxation up to EUR 3,000 only with reference to tax year 2022.
Case law developments
Dismissal for economic reasons: lawful when for cost-saving reasons
The Italian Supreme Court ruled that the purpose of a dismissal letter for economic reasons is to allow the employee to understand the grounds at the basis of termination of their employment relationship. Therefore, a dismissal served with a letter stating that termination is due to cost-saving measures is compliant with the law. In any case, the redundant employee must be selected applying certain social criteria such as family burdens, company seniority and technical-productive and organizational needs of the employer.
Employee subject to criminal proceedings before the start date
In a recent ruling, the Italian Supreme Court deemed lawful a disciplinary dismissal served against an employee who was subject (and acquitted) to criminal proceedings before the beginning of their employment. According to the Supreme Judges, an employee's involvement in activities that have even only a potential criminal connotation is enough to breach the trust bond in an employment relationship.
Unlawful processing of biometrical data to check presence at work
The Italian Data Protection Authority reiterated that the processing of biometric data for work related purposes is lawful provided that the processing: (i) is needed to comply with obligations and rights of both the data controller and the data subject; (ii) has been duly authorized; (iii) grants appropriate protections for the data subject. Specifically, the Italian Data Protection Authority sanctioned a company that used biometric data to check its employees’ presence at work. An employer is strictly required to adopt less intrusive means for this purpose.
