Article 2, letter b of legislative decree number 112 of 2017 holds indirect distribution of profits to be illegal for social enterprises, “both employed and self-employed personnel cannot receive pay or compensation greater than 40% of what has been previously stipulated by collective contract, with the same qualifications.”
This norm provides, however, that one may derogate from the above-mentioned prohibition in the case of “proven need for specific competence in order to carry out jobs of overall interest, as in article 2, paragraph 1, letter b), g) and h)”. If such jobs have to do with health, university or similar training, or scientific research of particular social relevance.
If the company hires workers in order to satisfy such needs, it will then be possible to go beyond the above-mentioned maximum pay level, without having the company's administration be subject to possible fines.