Judgment No. 22921 of 2024: NASPI and the role of a partner in a limited liability company
Judgment No. 22921 of August 19, 2024, issued by the Court of Cassation, addresses a topic of great relevance for professionals and entrepreneurs: the applicability of forfeiture from the New Social Employment Insurance (NASPI) to partners and board members of a limited liability company (s.r.l.). This decision, issued by President Berrino and Rapporteur Cavallaro, clarifies important regulatory aspects that deserve in-depth reflection.
The Regulatory Framework of NASPI
NASPI, introduced by Legislative Decree No. 22 of 2015, is an economic benefit intended to support unemployed workers. However, Article 11, paragraph 1, letter c), establishes specific forfeiture conditions that can compromise the right to receive such benefits. In the judgment under review, the Court held that these conditions are not applicable to partners and board members of s.r.l.s, as these roles do not automatically involve self-employment activities.
Analysis of the Judgment
INDEMNITY - IN GENERAL New social employment insurance (NASPI) - Forfeiture pursuant to art. 11, paragraph 1, letter c), of Legislative Decree No. 22 of 2015 - Applicability to a partner and board member of a limited liability company - Exclusion - Basis. Regarding new social employment insurance (NASpI), the forfeiture scenario referred to in art. 11, paragraph 1, letter c), of Legislative Decree No. 22 of 2015 is not applicable to a partner and board member of a limited liability company, as these roles do not inherently imply the performance of self-employment or entrepreneurial activities subject to the communication obligation under art. 10, paragraph 1, of the same decree.
This summary highlights a crucial aspect: partners and board members are not automatically considered self-employed workers or entrepreneurs, and therefore are not subject to the same communication obligations as other professional categories. This principle of exclusion has a significant impact on the planning of work activities and management strategies for s.r.l.s.
- Exclusion from forfeiture for partners and board members
- Greater clarity for s.r.l.s and their directors
- Possibility of more flexible human resource management
Conclusions
In conclusion, Judgment No. 22921 of 2024 represents a significant step forward in the understanding and application of regulations concerning NASPI. It ensures greater protection for partners and board members, preventing them from being penalized by obligations that do not apply to their professional role. This clarification provides a solid basis for more effective economic and managerial planning in an ever-evolving context such as that of s.r.l.s. Industry operators should therefore carefully consider these guidelines to avoid future issues.
