Compliance on Posting of workers to Italy

Arletti & Partners assists Italian and international companies in the management of international secondments in Italy, supporting HR teams, mobility departments, legal departments and employees in assessing the employment law, tax, social security and immigration implications connected with the temporary assignment of personnel in Italy.

Our assistance is aimed at Italian companies posting employees in Italy, foreign companies assigning personnel to Italy and multinational groups that need to structure international mobility and secondment processes in Italy in a compliant manner.

How the service is managed

Our approach is practical and tailored to each assignment. Every secondment is assessed on a case-by-case basis, taking into account factors such as:

· countries involved;
· duration of the assignment in Italy;
· employee’s nationality and tax residence;
· role and activities performed in Italy;
· group structure and relationship between the entities involved;
· operational framework of the assignment.

The objective is to provide clients with a clear assessment of the risks and compliance obligations applicable before the assignment in Italy begins, enabling the company to understand whether the secondment can be implemented and under which conditions.

The assistance process generally starts with the completion of a dedicated questionnaire aimed at collecting the information necessary for the assessment. Our team then carries out an integrated review of the employment law, tax, social security, immigration and international compliance aspects involved in the assignment.

At the end of the analysis, the client receives an operational summary outlining:

· the main risks identified;
· the applicable compliance obligations;
· the required documentation;
· practical recommendations for the compliant management of the secondment in Italy.

The assistance may also include the operational management of posting obligations required by the host country, such as prior notifications, appointment of local representatives, verification of mandatory documentation and coordination with local authorities or local partners.

Where necessary, Arletti & Partners coordinates local counsel in the countries involved and supports the client in the practical implementation of the identified obligations.

Main areas of assistance

Employment law and secondment structuring

Arletti & Partners supports companies and employees in assessing the correct legal structure of the international secondment in Italy and the law applicable to the employment relationship.

The analysis may include, for example:

· temporary nature of the assignment;
· maintenance of the employment relationship with the home employer;
· application of mandatory rules of the host country;
· compliance with minimum employment conditions;
· coordination between the law governing the employment contract and the law of the place where the work is performed.

We also assist with the preparation of:

· secondment agreements;
· intercompany agreements;
· assignment letters;
· contractual documentation related to international mobility.

International tax

From a tax perspective, we analyse the employee’s tax position, the allocation of employment income and the application of double tax treaties.

For companies, our assistance also includes the assessment of permanent establishment risks and the verification of potential payroll or withholding tax obligations in the host country.

Social Security

In relation to social security matters, Arletti & Partners verifies:

· which social security legislation applies;
· any local contribution obligations;
· applicability of EU Regulation 883/2004;
· existence of bilateral social security agreements outside the EU;
· possibility of obtaining A1 certificates or equivalent documentation.

Immigration

For immigration matters, we assess entry, residence and work authorisation requirements in the host country.

The assistance may include assessing the need for:

· visas;
· work permits;
· local registrations;
· posting notifications;
· additional administrative authorisations.

Policies and corporate compliance

In addition to managing individual cases, Arletti & Partners supports companies in implementing internal procedures for the management of international secondments in Italy.

The assistance may include the preparation of:

· international mobility policies;
· prior approval workflows;
· HR checklists;
· secondment templates;
· multi-country risk assessment processes.

The objective is to enable companies to have a clear understanding of the obligations applicable before the secondment in Italy begins and to manage international assignments through a single, coordinated and multidisciplinary approach.

Through a multidisciplinary approach and coordinated operational management, Arletti & Partners supports companies and employees in the management of international secondments in Italy, helping them prevent risks, ensure compliance and effectively manage cross-border working activities.