Towards the yes to Participation of workers to capital, to the management and results of the company. Having passed the first milestone Room (which, no later than ten days ago, gave the green light with 163 votes in favour, 40 against and 57 abstentions), the popular initiative bill promoted by Cisl now faces the exam of Senate in the Labour Committee, in the drafting office.
Referring to the implementation of art. 46 of the Constitution, the bill identifies and classifies the different forms of worker participation in the management of the company:
- Management participation: includes the various forms of collaboration of workers in the strategic choices of the company.
- Economic and financial participation: provides for workers' participation in the profits and results of the company, also through capital participation instruments, including shareholding in place of performance bonuses.
- Organizational participation: concerns the methods of involving workers in decisions relating to the various production and organisational phases of the company.
- Consultative participation: occurs through the expression of opinions and proposals on the decisions that the company intends to adopt.
The proposal also includes incentives tax to encourage worker participation in the management of the company. In particular, with regard to the distribution of profits, it is established that, if paid in execution of collective agreements, they are subject to a substitute tax of 5%, with a maximum limit of 5.000 euros gross. However, this measure will only be valid for 2025.
Furthermore, the dividends deriving from the shares awarded in place of productivity bonuses, up to a maximum amount of 1.500 euros per year, will be exempt from tax for 50% of their amount. Also in this case, the relief will be valid exclusively for 2025.
