News Flash No. 06/2022 Decree-Law No. 1 of January 7, 2022, has made vaccination mandatory for the prevention of SARS-CoV-2 infection for Italian citizens and citizens of other European Union member states residing in Italy, as well as for foreign nationals legally residing in Italy who have reached the age of 50, except in documented cases of health risks, which must be substantiated and therefore certified by

News 1/2022 Legislative Decree No. 230/2021 was published in Gazzetta No. 309 of December 30, 2021. Through this decree, the Government, in implementation of Authorizing Law No. 46/2021, establishes the Universal Child Allowance for Dependent Children (hereinafter also referred to as AUU), effective March 1, 2022. The financial benefit introduced by this new provision will be paid on a monthly basis for the period running from March of each year through February of the following year. Therefore, starting March 1

By October 31, 2021, each withholding agent must electronically file Form 770/2021 for the 2020 tax year. This year, the deadline falls on a Sunday, so it is extended to November 2, the first non-holiday following the original date. Among the main changes in Form 770/2021 are the following: in sections ST and SV of Form 770, a specific “COVID Suspension” section has been added, which must

Following the publication in Gazzetta of the so-called “Sostegni Decree,” the main labor-related provisions are outlined below. These provisions are effective as of March 23, 2021, for a period of 60 days, or until the decree is converted into law. Among the main labor-related measures are additional weeks of temporary layoff benefits, the duration of which varies depending on the type of benefit program accessed, and the extension of the ban on layoffs.

This document outlines some of the most significant changes in labor law introduced by the 2021 Budget Law, Law No. 178 of December 30, 2020. Specifically, it summarizes the provisions relating to: Tax deduction for employees (Article 1, paragraphs 8–9) Contribution exemption for the hiring of young people under 36 (Article 1, paragraphs 10–15) Contribution exemption for the hiring of women (Article 1, paragraphs 16–19) Fund for exemption from social security contributions

By October 31, 2020, each withholding agent must electronically file Form 770/2020 for the 2019 tax year. Since October 31 falls on a Saturday this year, the deadline is extended to the next business day, which is November 2. Among the main changes in Form 770/2020 are: The addition of a new line regarding “Data relating to non-resident intermediaries in Section ST,” in cases where

For employees who have worked at the company’s workplace, Article 63 of Decree-Law 18/2020 (Cura Italia Decree) established a bonus of €100.00 net in the paycheck, which is paid as a one-time payment, starting with the April paycheck and in any case by the deadline for year-end adjustments, and is to be calculated based on the days of work actually performed at the company’s headquarters

Subject: Decree-Law No. 23 of April 8, 2020, known as the “Liquidity Decree” – Expansion of the Group of Workers Eligible for Social Safety Net Benefits (Art. 41) The requirement regarding the worker’s length of service for access to supplementary benefits (CIGO, ordinary allowance, CIGD), previously set at a hiring date on or before February 23, 2020, has been expanded. In fact, workers will be eligible for ordinary supplementary benefits, the allowance

The government has enacted economic measures aimed at addressing the nationwide public health emergency. The decree in question, intended to implement these measures, is divided into three chapters containing both provisions applicable exclusively to the so-called “red” zones and measures affecting the entire national territory. The most significant measures are outlined below. Chapter I - SUSPENSION AND EXTENSION OF DEADLINES The effective date is moved up to January 1, 20

Subject: Conversion into law of the fiscal decree containing “urgent provisions on tax matters and for unavoidable needs” (Decree-Law No. 124/2019) Following the enactment of the decree containing “urgent provisions on tax matters and for unavoidable needs” (Decree Law No. 124/2019), the main changes of particular interest to employers/tax withholding agents are outlined below, as approved or amended during the enactment process. In addition,