عقد العمل وانتهاء العقد في إيطاليا

The end-of-service allowance, trattamento di fine rapporto, has no French equivalent: it is an amount accrued throughout the employment relationship and paid to the employee on departure, whatever the reason for leaving. It must be provisioned from the first payroll run, and its destination, whether retained by the company, paid into a pension fund or into a fund managed by INPS, has to be settled at hiring.

Almost every Italian collective agreement also provides for a thirteenth monthly instalment, and some add a fourteenth. A salary budget expressed over twelve months is therefore, in almost every case, understated.

Two certificates, finally, are routinely confused by candidates: the DURF, covering tax compliance and issued by the Agenzia delle Entrate, and the DURC, covering contribution compliance and obtained online from INPS and INAIL.