News n.1/2022 Legislative Decree no. 230/2021 was published in Gazzetta Ufficiale no. 309 of 30/12/2021, through which the Government, in implementation of enabling law no. 46/2021, establishes the Universal Single Allowance for dependent children (hereinafter also AUU), effective from March 1, 2022. The economic benefit introduced by the new provision will be disbursed monthly for the period from March – of each year – to February of the following year. Therefore, from March 1st

By October 31, 2021, each tax withholding agent must electronically submit Form 770/2021 pertaining to the 2020 tax year. This year, the deadline is set for October 31, which falls on a Sunday; therefore, the deadline is postponed to November 2, the first subsequent non-holiday working day. Among the main innovations of Form 770/2021, the following are noteworthy: a specific section titled "COVID Suspension" has been included in sections ST and SV of Form 770, which must be

Following the publication of the so-called Sostegni Decree in the Gazzetta Ufficiale, the main labor law provisions effective from March 23, 2021, for 60 days, or until its conversion into law, are outlined below. Among the primary employment measures are additional weeks of wage supplementation, varying in duration depending on the type of social safety net instrument accessed, and the extension of the ban on dismissals.

This document outlines some key new provisions of interest in labor law introduced by the 2021 Budget Law, Law No. 178 of December 30, 2020. Specifically, the provisions related to are summarized: Employee tax deduction (Article 1, paragraphs 8-9), Contribution exemption for hiring young people under 36 (Article 1, paragraphs 10-15), Contribution exemption for hiring women (Article 1, paragraphs 16-19), Fund for the exemption from social security contributions

By October 31, 2020, each tax withholding agent must electronically submit Form 770/2020 for the tax year 2019. This year, the deadline of October 31 falls on a Saturday, thus the extension applies to the next business day, November 2. Among the main innovations of Form 770/2020 are: The inclusion of a new line concerning "Data relating to the non-resident intermediary in Section ST", in cases where

For employees who performed their work activities at the company's premises, Article 63 of Legislative Decree 18/2020 (the "Cura Italia" Decree) established a net bonus of Euro 100.00 in their payslip. This one-off payment will be disbursed starting with the April salary and, in any case, by the deadline for year-end adjustment operations, and will be proportional to the actual days worked at the company premises.

Subject: Legislative Decree No. 23 of April 8, 2020, known as the "LIQUIDITY DECREE". EXPANSION OF THE SCOPE OF WORKERS ENTITLED TO ACCESS SOCIAL SAFETY NETS (Art. 41). The requirement for company seniority for workers to access wage supplementation schemes (CIGO, ordinary allowance, CIGD), previously set for those hired by February 23, 2020, has been expanded. Consequently, they will be eligible for ordinary wage supplementation treatments, the allowance

The Government has launched economic measures aimed at addressing the national epidemiological emergency. The decree in question, designed to implement these measures, is divided into 3 chapters, containing provisions exclusively concerning the so-called "red zones" as well as measures affecting the entire national territory. The most significant interventions are reported below. Chapter I - SUSPENSION AND EXTENSION OF DEADLINES It is anticipated to January 1, 2

Subject: Conversion into Law of the Tax Decree containing "urgent provisions on tax matters and for indispensable needs" (Decree-Law no. 124/2019). Following the conversion into Law of the decree containing "urgent provisions on tax matters and for indispensable needs" (Decree-Law no. 124/2019), the main innovations of particular interest to employers/tax withholding agents are reported, as approved or modified during the conversion process. In addition, it