In response to press reports that have criticised the regularity of our company's actions in tax matters, the following is noted.

It was asked. Why do trainees receive CUs as if they were employees? It was argued that the administrative and accounting procedures put in place by MSBCs should be subject to verification of legitimacy because, according to 'some' labour consultants' questioned, they leave some doubt.

The Answer. Participation allowances for training, orientation or work placement traineeships are considered income assimilated to employment (pursuant to art. 50, paragraph 1, letter c, of TUIR) and, therefore, follow the same taxation rules. In this regard, trainees MUST be issued with the Single Certification, by the host entity providing the allowance, this year by the 16th day of March, which will be used by the same for their income tax return with the 730 form, or with the PF income form.

On the doubts that need to be clarified:

It has been argued that the issuance of the CU could constitute evidence (it is not clear for what) useful for trainees to take legal action.

The Response. It bears repeating for the umpteenth time that the "new paths of living" is a social inclusion traineeship promoted by the Messina Job Centre and provided by Messina Social City, and recalling the agreement no. 132 of 22 December 2021 signed between the promoter, the provider and the host subject, in the introduction it is specified that ""social inclusion traineeships do not constitute an employment relationship, but are an orientation, training and insertion/reintegration pathway aimed at the social inclusion, autonomy and rehabilitation of persons taken in charge by the social services and/or competent services', for the foregoing does not amount to an employment relationship.

In conclusion, we would like to reiterate that our company has operated professionally and in accordance with tax regulations, and there are no doubts or uncertainties about this.

In light of the above, we inform the trainees hosted by us that the issue of the CU is in accordance with tax regulations.