By Tommaso Fonti and Valeria Zega – Global Mobility Department

Eutekne – Italy’s leading professional publisher for lawyers and accountants – published in the January 2024 issue of magazine “La Consulenza del Lavoro,” the focus on “The secondment of Italian employees in the United States: Key elements to verify,” created by our professionals Tommaso Fonti and Valeria Zega of the Global Mobility Department.
The publication focuses on topics of significant interest to Italian businesses engaged in expanding into the U.S. market and requiring the relocation of their employees to the United States.
The assignments of employees in the United States are characterized by high complexity, as they entail the employer’s need to manage and coordinate various aspects, not only related to labor contracts but also encompassing immigration, social security, tax, and healthcare matters.
Italian companies are therefore required to plan employee assignments well in advance in order to ensure full compliance with both Italian and U.S. national regulations, as well as any applicable bilateral agreements between Italy and the United States. Non-compliance in the implementation of secondments could potentially result in administrative penalties for the sending company and, in more severe cases, criminal sanctions.
The editorial contribution by Lawyers Fonti and Zega analyzes and provides a clear and comprehensive, practical-operational overview of the various aspects that Italian businesses will need to evaluate:
- Introductory Considerations
- Labor and Contractual Aspects
- Immigration Aspects
- Administrative Aspects
- Social Security and Welfare Aspects
- Tax Aspects
- Healthcare Assistance Aspects”
Download the full article in Italian
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The our Global Mobility Department boasts extensive and established experience in managing expatriates and personnel assignments in the United States, assisting companies daily with all aspects related to international worker mobility.