Procurement contract: obligations of the customer – Italian law.
From the article recently published in the magazine Guida alle Paghe, it is possible to clarify the obligations arising from a procurement contract or subcontract in Italy. In particular, we want to highlight the obligations that the client, the contractor and the subcontractor have towards employees in terms of remuneration, social security and tax obligations, in line with the provisions of art. 29 of Legislative Decree 276/2003 and Directive 2014/67/EC.
In fact, the Art. 29 Legislative Decree 276/2003, most recently amended by Article 2 D.L. 25/2017, provides that
“In the case of a contract for works or services, the contractor or employer is jointly and severally liable with the contractor, as well as with any of the subcontractors, within the limit of two years from the termination of the contract, to pay remuneration treatment, including severance payments, as well as social security contributions and insurance premiums due in relation to the period of performance of the contract … The client who made the payment is obliged, where required, to fulfill the obligations of the substitute of tax under the provisions of the Decree of the President of the Republic September 29, 1973, n. 600. “
Stated that, it is clear that the client is obliged to ensure that the contractor, and possibly the subcontractor, respect those obligations towards the employee and, in the case of non-compliance with the obligations, the client has to jointly and severally provide for the fulfillment of the latter.
It is important to underline that these obligations also arise in the event that the provisions of Directive 2014/67/ EC are not respected, that is, the minimum national salaries of the country where the service provision has been performed have not been respected and, in the event of lack of social security coverage with the appropriate A1 Model.