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Incomes and taxation
Wages are specified in the agreement and must be paid at the employer’s
work headquarters, i.e. the place of work, together with a detailed payslip
showing the various items making up the wage and the tax and social security
deductions required by law in Italy. The payment term is laid down in the
collective contracts, which apply the principle that the wage is received after
the work has been carried out. Part of the wage is the trattamento di fine
rapporto [severance payment] (TFR) payable to the worker at the end of the
subordinate working relationship.
Text last edited on: 02/2007
Source: European Union
© European Communities, 1995-2006
Reproduction is authorised.
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