Tax Administration

Revenue: FLP shines a spotlight on children’s working hours and the overtime bank

The trade union raises the issue of the different way in which hours worked on the ‘children’s project’ are recorded compared with authorised overtime hours, which are included in the total number of hours set aside

3' min read

Translated by AI
Versione italiana

3' min read

Translated by AI
Versione italiana

Working hours for carers and the bank of hours accrued through overtime. These are two issues on which the FLP Ecofin Tax Agencies trade union has drawn attention in a communication sent to the central Human Resources department of the Revenue Agency. The communication calls for ‘guidance and technical solutions to be provided to the provincial and regional directorates that adopt the ‘children’s working hours’ scheme, so as to safeguard the varied and flexible organisation of working hours agreed between the employee and the employer’ and to schedule ‘a round of collective bargaining aimed at establishing a comprehensive and uniform framework for multi-period working hours’.

Best practice for the ‘Figli’ project

FLP emphasises that the multi-period working hours scheme is a provision set out in Article 22 of the 2016–2018 National Collective Labour Agreement for Central Government Departments. ‘The contractual arrangement in question, which has been in force for over eight years within our sector, has never – as emphasised in the letter signed by the Deputy General Coordinator of FLP Ecofin Tax Agencies, Paolo Cocozzello – ‘has never been applied uniformly and in practice, with the result that the workers at our Agency have been unable to enforce it, despite the matter being exclusively subject to second-level collective bargaining’.”

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However, the trade union acknowledges that ‘within our Agency and in many metropolitan areas across the country — particularly those characterised by a lack of social support structures for the care of children or elderly parents — decentralised agreements known as “Progetto Figli” or ‘Children’s Working Hours’, which have been in place since 2015 in the provincial offices in Milan and subsequently extended to other local and regional areas’. In fact, this project has become a best practice for work-life balance.

Work-life balance

FLP points out that these agreements ‘not only promoted a better work-life balance, but also led to a reduction in the use of annual leave, parental leave and part-time working, which would otherwise have been necessary to care for young children during periods of the year coinciding with school closures’. The adoption of these agreements “has enabled – according to FLP – the offices that have implemented them to rely, at the same labour cost, on guaranteed attendance and performance during periods of scheduled catch-up, without the temporary absence causing any disruption to service delivery: in fact, the employee did not fail to make their contribution to the work, but brought it forward, ensuring the required productivity in line with the hours actually worked.”

The gradual expansion

According to the trade union, ‘the “childcare working hours” scheme, following an initial trial period, has gradually become established, receiving the full approval of both staff and management’, with the support first of the Equal Opportunities Committee and subsequently of the Joint Guarantee Committee.

The 80-hour limit on the carry-over of overtime

The issue raised by FLP arises from the observation that, as of 18 September, significant changes relating to various contractual arrangements – including the ‘hour bank’ scheme with a maximum limit of 80 hours for the carry-over of overtime – have been implemented in the attendance/absence system, as stated in the communication, whilst no provision has been made regarding ordinary working hours worked in advance —significant changes relating to various contractual arrangements — including the ‘hour bank’ scheme with a maximum limit of 80 hours for the carry-over of overtime — whilst no provision has been made regarding ordinary working hours worked in advance by those who, under decentralised agreements, have access to flexible working hours’. Hence the communication seeking guidance on this matter.

According to the trade union’s account, set out in a statement explaining the communication sent to the tax authorities, ‘the children’s timetable governs solely the management of ordinary working hours taken at different times agreed between the employee and the employer’ and, for this reason, ‘the recording of these hours must be kept separate from that of authorised overtime hours, which must instead be included in the total hours bank’.

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