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    Irregular Employment and Undeclared Work

    The employment of workers who are not properly hired – commonly referred to as undeclared or 'off-the-books' work – constitutes a particularly serious violation of labour and social security regulations. The rules are set out in Article 3 of Decree-Law No. 12 of 22 February 2002, converted into Law No. 73 of 23 April 2002, which provides for significant administrative sanctions against employers who employ workers not recorded in the mandatory records.

    Irregular employment and undeclared labour

    The employment of workers who are not properly hired – commonly referred to as undeclared or 'off-the-books' work – constitutes a particularly serious violation of labour and social security regulations. The rules are set out in Article 3 of Decree-Law No. 12 of 22 February 2002, converted into Law No. 73 of 23 April 2002, which provides for significant administrative sanctions against employers who employ workers not recorded in the mandatory records.

    Social security consequences and criminal profiles

    • Recovery of unpaid social security contributions and insurance premiums
    • Application of civil sanctions for contribution omissions
    • Criminal liability for failure to pay social security withholdings (Art. 2(1-bis) Decree-Law 463/1983)

    The offence of failure to pay social security withholdings arises when the employer, having withheld the sums due from workers' wages, fails to pay them to the competent social security bodies. The offence becomes criminally relevant when the amount exceeds the threshold of 10,000 euros per year, punishable by imprisonment of up to three years and a fine of up to 1,032 euros. However, the legislation provides for a defence of full payment within three months of the charge.

    Competenze correlate

    Bancarotta e Reati della Crisi d'ImpresaReati TributariReati PrevidenzialiResponsabilità Amministrativa degli Enti – D.Lgs. 231/2001Reati Societari, Finanziari e di MercatoRiciclaggio e Reati Economico Patrimoniali

    Approfondimenti correlati

    Commenti e novità giuridicheAppalto di manodopera falso: quando le fatture diventano reato tributarioEstradizioni e Mandati di ArrestoMandato di arresto europeo (MAE): radicamento in Italia e rifiuto della consegnaRiciclaggio e Reati Economico PatrimonialiConfisca a metà: la Cassazione boccia la doppia motivazione su profitto e sproporzione

    Frequently asked questions about Labour and Workplace Safety Crimes

    What are the main labour and workplace safety crimes?
    The main offences include negligent manslaughter and negligent personal injury aggravated by violation of occupational safety regulations (Arts. 589-590 Criminal Code), illicit intermediation and labour exploitation (Art. 603-bis Criminal Code), irregular employment and contribution and tax omissions related to employment management.
    What is the offence of gangmastering (Art. 603-bis Criminal Code)?
    Gangmastering punishes both those who recruit labour for the purpose of assigning workers to exploitative conditions and those who directly employ workers under exploitative conditions, taking advantage of their state of need. The penalty ranges from one to six years' imprisonment, with a fine per worker involved and mandatory confiscation of assets.
    Can workplace accidents entail entity liability under Legislative Decree 231/2001?
    Yes, Article 25-septies of Legislative Decree 231/2001 provides for entity liability for negligent manslaughter and serious or very serious negligent personal injury resulting from violation of occupational safety regulations. The entity may be subject to pecuniary and interdictory sanctions, but may be exempt from liability if it demonstrates that it adopted and effectively implemented a suitable organisational model (MOG 231).
    How is criminal liability apportioned between the employer, manager and supervisor?
    Criminal liability for workplace accidents is apportioned according to hierarchical role and delegations actually conferred. The employer has non-delegable obligations (risk assessment, appointment of the safety officer). The manager is liable for areas within their competence. The supervisor is liable for operational control in the immediate working environment. The defence reconstructs the chain of delegations and verifies the effective transfer of powers, obligations and resources necessary to discharge safety duties.
    What specific safety obligations fall on the employer under Legislative Decree 81/2008?
    Legislative Decree 81/2008 requires the employer to assess all risks (DVR), appoint a health and safety officer (RSPP), train and inform workers, provide personal protective equipment, and adapt the workplace to technical standards. Failure to comply with or delay in meeting these obligations constitutes the objective precondition of criminal liability for workplace accidents.

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