News No. 1/2022 Official Gazzetta No. 309 of Dec. 30, 2021 published Legislative Decree No. 230/2021 by which the government, in implementation of Delegated Law No. 46/2021, establishes the Single Universal Child Benefit (hereinafter also AUU), effective March 1, 2022. The economic benefit introduced by the new benefit will be paid on a monthly basis for the period from March - of each year - to February of the following year. So, as of March 1.

By Oct. 31, 2021, each withholding agent must submit Form 770/2021 for the 2020 tax year electronically. This year the due date is October 31, which falls on a Sunday, so the deadline slips to November 2, the first non-holiday after that. The main new features of Form 770/2021 include the following: a special "COVID Suspension" section has been provided in the ST and SV panels of Form 770, which is to be

Following the publication in the Official Gazzetta the so-called Support Decree, the following are the main labor-related provisions effective as of March 23, 2021 for 60 days, that is, until its conversion into Law. Among the main measures in the labor sphere are additional weeks of layoffs that differ in duration depending on the type of cushion accessed, the extension to the ban on layoffs

We hereby report on some of the most interesting innovations in the field of labor law introduced by Budget Law 2021, Law No. 178 of Dec. 30, 2020, specifically summarizing the provisions related to: Employment 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 exemption from social security contributions

By next October 31, 2020, each tax withholding agent will have to electronically submit Form 770/2020 for the 2019 tax year. This year, the date set for October 31 falls on a Saturday, so the extension to the first following working day, i.e., November 2, operates. The main new features of Form 770/2020 include: The inclusion of a new line regarding "Data relating to the nonresident intermediary in the ST panel," in cases where

For employees who have worked at the company's place of business, Article 63 of Decree Law 18/2020 (Cura Italia Decree) established a bonus of 100.00 euros net in the paycheck, which is recognized Una Tantum, starting with the pay of the month of April and in any case by the deadline for carrying out the year-end adjustment operations, and to be related to the days of work actually carried out at the location azi

Subject: decree-law April 8, 2020, No. 23 so-called "LIQUIDITY DECREE" ENLARGING THE PLATEA OF WORKERS WITH THE RIGHT TO ACCESS SOCIAL AMORTIZATION (Art.41) The worker's company seniority requirement for access to integration treatments (CIGO, ordinary allowance, CIGD), previously set at the date of hiring by February 23, 2020 has been expanded. In fact, the following will be eligible for ordinary integration treatments, allowance

Economic measures aimed at addressing the nationwide epidemiological emergency have been launched by the government. The decree in question aimed at implementing these measures is divided into 3 chapters containing within it both provisions concerning exclusively the so-called "red" areas and measures affecting the entire national territory. The most important interventions are listed below. Chapter I - SUSPENSION AND EXTENSION OF TERMS It is brought forward to January 1, 2

Subject: Conversion into law of the tax decree bearing "urgent provisions on tax matters and for unavoidable needs" (Decree-Law No. 124/2019) Following the conversion into law of the decree bearing "urgent provisions on tax matters and for unavoidable needs" (Decree-Law No. 124/2019), the main changes of particular interest to employers/taxpayers, as approved or amended during conversion, are listed below. In addition, we