Between the Stability law and the jobs act, there are various aspects that will have repercussions on the new contracts, starting with the tax exemptions, favorable for the employer, up to the increasing protections for employees with reinstatement and compensation in the event of unlawful dismissal. This is what he explains to the Pharmacist33 Rosina Savoy, head of the Personnel Office of Studio Falorni.
The innovations, the expert clarifies, were already launched with the Stability Law, in force since 1 January 2015: "By introducing a reduction in labor costs, the contractual type of permanent employment relationship is favoured".
And entering into the merits, he explains: "For all new hires with permanent contracts made in 2015, i.e. from 1 January 2015 to 31 December 2015, the employer's contribution exemption is applied for the duration of 3 years, in the maximum limit of 8,060 euros per year.
In the case of part-time workers, the measure of the aforementioned maximum threshold must be adjusted downwards based on the duration of the specific reduced working hours in relation to the ordinary one envisaged by collective bargaining". A rule, according to the expert, "favorable for the employer and for the worker who finally finds himself with a permanent contract that we can consider a godsend these days".
However, there are limitations in that the exemption does not apply to «employments with an apprenticeship contract which, despite being a permanent contract, already enjoys a particular discount; for the hiring of workers who in the 6 months prior to the date of hiring were employed on a permanent basis with any employer; for employees for whom the benefit has already been used in relation to previous permanent contracts; for employees who in the 3 months prior to the entry into force of the stability law already have an open-ended contract".
However, if "a worker is employed on a fixed-term basis, if the contract ends in 2015, upon expiry it is possible to take advantage of the exemption from contributions by establishing a new permanent employment relationship".
On the employee front, it is the Jobs act that has introduced some innovations and, comments Savoia «even if we will no longer hear of art. 18, real protection survives in the new system of protection in the event of illegitimate dismissal".
In particular, summarizes the expert, with the "Legislative Decree containing the provisions on open-ended contracts with increasing protections, in force since 7 March 2015, the reinstatement and compensation of the worker for discriminatory dismissals are envisaged, compensation for illegitimate economic dismissal and, finally, reinstatement and compensation for the illegitimate disciplinary dismissal but only in companies with more than 15 employees on condition that the non-existence of the disputed fact against the worker is demonstrated in court.
This last possibility» concludes Savoia «has little concern for pharmacies, which on average have 5 employees, unless they are large pharmacies».
Simona Zazzetta – Saturday, March 21, 2015 – Pharmacist33
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