Starting from 26th December 2016, the posting/secondment and field work of employees/worker, as well as their transfer for cabotage activities, to Italy, are subjected to registration on a specific online platform. Furthermore, an independent communication must be submitted for each posting/secondment. This communication is mainly aimed at checking and preventing social dumping. Consequently – besides the communication to the Ministry of Labour and Social Policies – salary adjustment, in particular, is also checked.
Companies that have their headquarters in a member state of the EU, and whose employees/workers work in Italy (posting/field work or cabotage), are subject to the communication obligation. The posting company must send an online communication to the Ministry of Labour and Social Policies at least one day prior to the employee’s/worker's departure.
The following categories must be communicated:
- Employees/workers and freelancers (if registered in the social security system) who perform their work in Italy (posting, temporary secondment between the different branches of a company or a corporate group, temporary employment, field work);
- cabotage transport (beginning and ending of a transport in Italy) of goods and/or passengers.
The following activities are normally exempt:
- business meetings without the provision of other services;
- taking part at seminars/conferences without the provision of other services;
- exhibitions or taking part at trade fairs/congresses/conferences and shows of a trade fair type, without the provision of other services, and without sales;
- Participation/organisation of cultural events in the fields of music, dance, theatre or artistic craftsmanship, on condition that said activities are not already the subject of a working relationship;
- taking part in sports competitions and international championships.
In the case of any legal obligations being breached, various penalties are envisaged, in different amounts, up to Euro 150,000.