Italy: Financial Law 2015: Social Security Exemption For New Hirings

INTRODUCTION
With the definitive publication of the Financial Law for 2015 (Law nr. 190, dated December 23 2014, published in the Italian Official Gazette nr. 300 dated December 29 2014), relevant news have been enforced for new employment allowances.

A tax allowance for hiring at indefinite time has been introduced, but at the same time has been revoked the allowance foreseen in case of hiring of long-time unemployed people.

The new provisions have a lot of shadows […]

By | March 11th, 2015 ||

UK: Contractual Flexibility Clauses Must Be Clear And Unambiguous To Give An Employer A Right To Make Unilateral Changes

In the case of Norman and others v National Audit Office UKEAT/0276/14, the Employment Appeal Tribunal (“EAT”) confirmed that flexibility clauses in employment contracts which seek to give employers the right to make unilateral changes to the contract’s terms will be interpreted restrictively against employers.

In reaching its decision, the EAT overturned an Employment Tribunal’s decision that the National Audit Office (“NAO”) had the power to unilaterally vary its employees’ contracts in relation to their […]

By | March 11th, 2015 ||

UK: When Is A Shareholder Also An Employee And Entitled To Pay?

A shareholder of a company may also have employment rights, including the right to be paid, when services are carried out for the company.  This was confirmed by the Court of Appeal in its judgment of 5th February 2015 in the case of Stack v Ajar-Tec Ltd.  This is an noteworthy case for anyone interested in the problematic question of employment status.

Ajar-Tec, incorporated in 2005, was in the business of supplying audio-visual equipment.  The […]

By | March 10th, 2015 ||