Since 2011, in the absence of RSA / RSU, you need conclude the agreement with the unions territorial without which you can not apply to premiums paid for tax relief increased productivity and profitability , except in cases where there is a framework agreement at local level. The individual agreement between employer and employee, even if it falls within the framework of second-level bargaining, unfortunately does not meet the requirement of the community and consequently any productivity bonus can not enjoy the tax advantages available. So to ensure the regularity of the Agreement, for 2011, will be only the union presence !
Rag.
Eleonora De Biaggi - Labour Consultant
Econ-Test
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