News 1/2022 Legislative Decree no. 230/2021 was published in Gazzetta no. 309 of December 30, 2021, whereby the Government, in implementation of Delegated Law no. 46/2021, establishes the Universal Child Allowance (hereinafter also referred to as AUU) effective from March 1, 2022. The financial benefit introduced by the new allowance will be paid on a monthly basis for the period from March of each year to February of the following year. Therefore, from March 1

By October 31, 2021, each withholding agent must electronically submit Form 770/2021 for the 2020 tax year. This year, the deadline falls on a Sunday, October 31, so it has been extended to November 2, the first non-holiday day thereafter. Among the main changes in Form 770/2021 are the following: in sections ST and SV of Form 770, there is a special section entitled "COVID Suspension," which must be

Following the publication in Gazzetta of the so-called Sostegni Decree, below are the main provisions relating to employment, effective from March 23, 2021, for 60 days, or until its conversion into law. Among the main measures in the field of employment are additional weeks of temporary layoffs, which vary in duration depending on the type of social safety net to which one has access, and the extension of the ban on dismissals.

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: Deductions 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 submit Form 770/2020 for the 2019 tax year. This year, October 31 falls on a Saturday, so the deadline is extended to the next business day, November 2. Among the main changes in Form 770/2020 are: The addition of a new line concerning "Data relating to non-resident intermediaries in the ST section," in cases where

For employees who have worked at the company's workplace, Article 63 of Decree Law 18/2020 (Cura Italia Decree) establishes a net bonus of €100.00 in their paycheck, which is paid as a one-off payment, starting with the April salary and in any case within the deadline for year-end adjustments, and is to be calculated in relation to the days actually worked at the company's premises.

Subject: Decree-Law No. 23 of April 8, 2020, known as the "LIQUIDITY DECREE" EXPANSION OF THE GROUP OF WORKERS ENTITLED TO ACCESS SOCIAL SAFETY NETS (Art. 41) The requirement for workers to have a certain length of service in order to access supplementary benefits (CIGO, ordinary allowance, CIGD), previously set at the date of hire by February 23, 2020, has been extended. In fact, workers will be able to benefit from ordinary supplementary benefits, the allowance

The government has approved economic measures aimed at tackling the epidemiological emergency at national level. The decree in question, aimed at implementing these measures, is divided into three chapters containing provisions concerning both the so-called "red" zones and measures affecting the entire national territory. The most significant measures are listed below. Chapter I - SUSPENSION AND EXTENSION OF TERMS The deadline is brought forward to January 1, 2

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 conversion into law 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 substitutes, as approved or amended during conversion, are reported below. In addition,