Posting (secondment) of employees and workers to Italy

Name: Graber & Partner GmbH
Address: Rienzfeldstraße 30, Bruneck, South Tyrol, 39031, IT
Telephone: +39 0474 572900
Price range: €-€€€

Consultancy for registration, communications to the ministry, as a multilingual mediator we can act as reference person for all matters concerning the posting of employees and secondment in Italy.

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Content "secondment / posting employees to Italy"

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General remarks

In compliance with certain legal preconditions it is possible to hire an employee in Italy without the corresponding duty to create a permanent establishment with all the related regulations, concerning, in particular, bookkeeping, financial statements, added value tax and income tax obligations.
Regardless of the presence of a permanent establishment, every company that operates in Italy as an employer has to comply with all legal provisions governing social insurance and collective labor agreements, including the duty to pay social security contributions and wage taxes. This procedure isn’t comparable with the secondment of workers, due to the fact that Italian labor law applies, and, moreover, the company must be registered in Italy as an employer (employer status).

If an employee living in Italy is hired, the employment contract and payroll accounting are governed by Italian labor law.

The registration of the company in Italy as an employer without the duty to create a permanent establishment is only possible when the tasks of the hired employee are limited to service duties or business procurement activities. Under no circumstances can the employee can be entrusted with sales activities or the completion of business transactions (contract closures). Preparatory activities regarding contract negotiations are, however, allowed, as long as the signing of the contract takes place at the company's headquarters.

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Here you can find our expert report about posting of employees to Italy as PDF.