{"id":9421,"date":"2025-05-20T07:17:30","date_gmt":"2025-05-20T07:17:30","guid":{"rendered":"https:\/\/toffolettodeluca.it\/?p=9421"},"modified":"2025-05-28T15:54:49","modified_gmt":"2025-05-28T15:54:49","slug":"employee-participation-law-approved","status":"publish","type":"post","link":"https:\/\/toffolettodeluca.it\/en\/employee-participation-law-approved\/","title":{"rendered":"Employee participation law approved\u00a0"},"content":{"rendered":"\n<p>The Italian Senate gave its final approval to the law regulating&nbsp;<strong>forms of employee participation<\/strong>&nbsp;in company life, implementing Article 46 of the Constitution, which \u2018<em>recognises the right of workers to collaborate in the management of companies, in the ways and within the limits established by law<\/em>\u2019.<\/p>\n\n\n\n<p>In summary, the law regulates&nbsp;<strong>four forms of participation<\/strong>:<\/p>\n\n\n\n<p>1. <strong>Management participation<\/strong><\/p>\n\n\n\n<p>The law allows, but does not require, company statutes to provide for employee participation in&nbsp;<strong>strategic company decisions<\/strong>&nbsp;with the inclusion of&nbsp;<strong>employee representatives<\/strong>&nbsp;in management and control bodies, depending on the system of&nbsp;<strong>governance<\/strong>&nbsp;adopted (dualistic or otherwise).<\/p>\n\n\n\n<p>This form of participation is, in any case, subject to the rules laid down by&nbsp;<strong>collective agreements<\/strong>, to which definition of the relevant procedures is expressly delegated.<\/p>\n\n\n\n<p>2. <strong>Economic and financial participation<\/strong><\/p>\n\n\n\n<p>With reference to employee participation in company&nbsp;<strong>profits<\/strong>&nbsp;and results, including through forms of&nbsp;<strong>capital participation<\/strong>, limited to the year 2025, the law stipulates that:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>in the event of distribution to employees of a share of company profits totalling not less than 10% of total profits, the limit of&nbsp;<strong>profits<\/strong>&nbsp;subject to the 5% substitute tax under the terms of Italian Law 208\/2015 increases from \u20ac3,000 to \u20ac5,000 gross;<\/li>\n\n\n\n<li>50% of the amount of dividends paid to employees and deriving from shares granted in lieu of performance bonuses under Italian Law 208\/2015, up to and not exceeding \u20ac1,500 per year, be exempt from income tax.<\/li>\n<\/ul>\n\n\n\n<p>It also confirms that companies can implement employee financial participation plans that also contemplate the attribution of shares in lieu of performance bonuses, the value of which, under certain conditions, does not contribute to forming employee income and is not subject to the substitute tax for bonuses.<\/p>\n\n\n\n<p>3. <strong>Organisational participation<\/strong><\/p>\n\n\n\n<p>Also in this case, the law allows, but does not require, companies to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>set up joint committees, consisting of company and employee representatives, for the drawing up of innovation and improvement plans for products, production processes, services, and work organisation;<\/li>\n\n\n\n<li>identify in their organisational charts, within the framework of company collective bargaining, contact persons for training, welfare plans, and those responsible for training, welfare plans, remuneration policies, workplace quality,&nbsp;settlement,&nbsp;and parenting, as well as those responsible for diversity and the inclusion of people with disabilities.<\/li>\n<\/ul>\n\n\n\n<p>4. <strong>Consultative participation<\/strong><\/p>\n\n\n\n<p>Where joint committees are concerned, this law introduces the possibility of<strong>&nbsp;advance consultation<\/strong>&nbsp;on company decisions with the company trade union representatives (RSA or RSU) or, failing that, employee representatives and the local structures of the sector bilateral bodies, with the introduction of a specific procedure, without prejudice to the consultative procedures already provided for by law or by collective agreements.<\/p>\n\n\n\n<p>For the purpose of developing technical, specialist and core knowledge and skills, this law also introduces no fewer than&nbsp;<strong>10 hours of training per year<\/strong>&nbsp;for the members of joint commissions as well as for employee representatives in the administration and control bodies. This may also be in joint form and may be financed through the bilateral bodies, the Fondo Nuove Competenze (New Skills Fund) or interprofessional funds.<\/p>\n\n\n\n<p><strong>Toffoletto De Luca Tamajo<\/strong>&nbsp;is at your disposal to support you in understanding and implementing these new provisions.<\/p>\n\n\n\n<pre class=\"wp-block-preformatted\">For further information: <a href=\"mailto:comunicazione@toffolettodeluca.it\">comunicazione@toffolettodeluca.it<\/a><\/pre>\n","protected":false},"excerpt":{"rendered":"<p>The new law regulates four forms of employee involvement in corporate life: management, economic and financial, organisational and consultative.<\/p>\n","protected":false},"author":27,"featured_media":9411,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[21],"tags":[],"class_list":["post-9421","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-newsflash-insight"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Employee Involvement Law Approved | Toffoletto De Luca Tamajo<\/title>\n<meta name=\"description\" content=\"The Italian Senate has passed the new law regulating four forms of employee involvement in corporate life: management, economic and financial, organisational and consultative. 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