Another way to have employees at work in Italy is the international secondment (or «posting of workers»).
The international secondment is regulated by the Directive 2014/67/EU and by Directive 96/71/CE and by a national special law (Law no. 136 of July 17, 2016).
During the posting period, posted workers remain employed by their original employer (abroad) and keep on with their own employment contract.
EU rules state that posted employees may keep for a ,limited period of time even their homeland social security contributions scheme.
This rule derogates to the general territorial rule of the social security contribution (according to which social security contributions must be paid in the country where the work is carried out).
The posted workers must comply with the domestic laws of the country where they perform (temporarily) their activities (e.g. as far as concerning maximum work periods and minimum rest periods; annual paid holiday leave; minimum wages; health and safety at work; etc.)
The foreign company who wants to post employees to Italy must also comply with some administrative duties. In particular the posting company must:
- Apply to register itself as a foreign service provider at the Italian Employment office
- Deliver to the Italian employment office a communication describing the posting before each posting session by midnight of the day before the start of the posting. Any subsequent variations must be delivered within 5 days of the change being made.
- Keep for eventual inspections, all the documents relating to the employment of the posted worker: e.g. employment contract, payslips, evidence of the payment of the salaries, certification concerning the applicable social security (form A1) for the entire period of posting and up to two years following its termination.
- Appoint a local representative domiciled in Italy to deal with the relevant authorities or with the trade unions
- And more …