News No. 6/2024 Attachment: Sample form for reporting children’s tax ID numbers Article 1 of Budget Law No. ...

News Flash No. 4/2024 The INPS portal has been updated with the release of the new online application form “SGRAVIO PAR_GEN_2023,” which can be used to submit requests for the contribution exemption (for private employers) if, by December 31, 2023, they obtain the gender equality certification referred to in Article 46-bis of Legislative Decree No. 198/2006 (Code on Equal Opportunities for Men and Women). This measure entails exemption from the

News No. 3/2024 Budget Law No. 213 of December 30, 2023, provided, on an exceptional basis, for pay periods from January 1, 2024, to December 31, 2024, for public and private-sector employment relationships (excluding domestic employment relationships), an exemption from the employee’s share of social security contributions, amounting to 6%, provided that the taxable income—calculated on the basis of thirteen months’ pay—does not exceed the monthly amount of €2,692.00, as of

News No. 37/2023 In Message No. 3884/2023 dated October 6, INPS provided instructions for calculating social security adjustments in cases where fringe benefits and fuel vouchers were provided to employees during 2023, as provided for by Decree-Law No. 48/2023 (converted with amendments by Law No. 85 of July 3, 2023) It is worth noting that for the year 2023, the exemption limit for fringe benefits has been increased to 3,000 euros per employee

News Flash No. 30 Subject: Addition of Features for the Online Submission of Applications for Law 104 Leave and Special Leave for Caring for Persons with Severe Disabilities In two messages published on September 7—namely, Message No. 3139 and Message No. 3141— INPS announces the integration of features for the online submission of applications for Law 104 leave and special leave for assisting persons with severe disabilities. In particular,

News Flash No. 29: With the publication of Message No. 2951/2023, INPS has provided clarifications regarding the marriage leave allowance to which workers classified as manual laborers in the industrial and craft sectors are entitled (see Art. 49, Law No. 88/89). In this regard, the Institute notes that, specifically for manual workers in the aforementioned sectors, a period of marriage leave lasting eight consecutive days is provided, with payment of an allowance, to

News Flash No. 27 Subject: INPS Message Regarding the Reporting of Event and Adjustment Codes in Uniemens Data Flows Related to Parental Leave, Mandatory Paternity Leave, and Disability Leave. INPS, in Message No. 2821/2023, to which reference is made, provides clarifications regarding the reporting in Uniemens of event and adjustment codes pertaining to parental leave, mandatory paternity leave, and disability leave, as per the amendments

News No. 25/2023 Subject: Operational Guidelines Now Available for Incentive Applications Regarding the Permanent Hiring of “NEET” Youth for the Year 2023 As previously announced in our “ News ” No. 13 of May 9, 2023, Labor Decree No. 48 of May 4, 2023—converted, with amendments, by Law No. 85 of July 3, 2023—provides, in Article 27, for a youth employment incentive. The INPS, in its “ News ” No. 68 of July 21, 2023, has set forth the instructions

Flash News No. 23: In Message No. 2598/2023, INPS provides clarifications regarding the completion of Uniemens reports related to the exemptions in question, offering further details beyond the guidance already provided in the “ News ” No. 57/2023 (exemption for those under 36) and No. 58/2023 (exemption for disadvantaged women). The key points are outlined below. Exemption for those under 36 The Institute confirms that for hires or contract conversions made between July 1, 2022, and December 31, 2022, r

News No. 22/2023: In its circular “ News ” No. 58/2023, INPS provided operational instructions regarding the contribution exemption applicable to the hiring of employees under permanent and fixed-term contracts, as well as the conversion of fixed-term contracts to permanent ones for disadvantaged women, carried out between July 1, 2022, and December 31, 2023. The aforementioned circular addresses, in particular: the exemption referred to in Article 1, paragraph 16 of Law No. 178/2020 (2021 Budget Law), with respect to the six-month period beginning on July 1

News No. 20/2023: In its “ News ” No. 57/2023, INPS provided operational instructions regarding the application of the exemption for the hiring of young people on permanent contracts and for the conversion of contracts to permanent status carried out from July 1, 2022, to December 31, 2023. With regard to the period in question, it is worth noting that the aforementioned circular specifically provides guidance and operational instructions concerning: The exemption provided for

News No. 15/2023 In Message No. 1932 dated May 24, 2023, INPS issues operational instructions regarding the 4% increase in the exemption on the employee’s share of social security contributions for disability, old age, and survivors’ benefits, introduced by Article 39 of the so-called Labor Decree (Decree-Law No. 48/2023). The exemption in question will apply to pay periods from July 1, 2023, to December 31, 2023. As a preliminary note, it is worth recalling, as the INPS message does,

News No. 14/2023 Subject: Increase in the parental leave allowance from 30% to 80% of pay for a maximum duration of one month and new event codes In a recent circular, INPS issued operational instructions for thethe increase in the parental leave allowance from 30% to 80% of salary for a maximum duration of one month and up to the child’s sixth year of life, a measure introduced by Law No. 197 of December 29, 2023 (2023 Budget Law)

Flash News No. 12/2023 Subject: Instructions for Payment of the Severance Fee in the Event of Resignation by a Working Father During the Period Protected by the Dismissal Ban and the Experimental Implementation of the New NASpI Application Procedure We are following up on our Flash News No. 09 dated April 6, 2023, in which we addressed the issue of payment of the severance fee in the event of resignation during the protected period by the employee

News Flash No. 6 Subject: New event codes and adjustment codes for the correct reporting in Uniemens data flows of mandatory paternity leave and parental leave events pursuant to Legislative Decree No. 105/2022 In Message No. 659/2023, INPS introduces, in addition to those already in effect, new event codes and adjustment codes for the correct reporting in Uniemens data flows of mandatory paternity leave and parental leave (as amended by Legislative Decree No. 105/2

Flash News No. 5 Subject: News INPS Circular No. 11/2023 Regarding Minimum Wages and Maximum Contribution Thresholds for the Year 2023 and Update on the Adoption of the SIUL COB Mandatory Reporting System In Circular No. 11/2023, INPS announced the minimum daily wage amounts for the year 2023 as well as the reference values for calculating contributions. This brief notice provides the following information in particular:

News No. 1/2023 Subject: Procedure for Eligibility for the Contribution Exemption for Employers Holding Gender Equality Certification for Men-women. Online applications for eligibility for the contribution exemption on the employer’s share—for employers holding a certification of gender equality between men and women obtained by December 31, 2022—will be accepted from December 27, 2022, through February 15, 2023. Employers who

News No. 54/2022 Subject: Instructions for the social security adjustment of fringe benefits provided under the corporate welfare measures adopted by the “Aiuti bis” and “Aiuti quater” decrees. In Message No. 4616/2022, INPS provides operational instructions for adjusting social security contributions in cases where fringe benefits are provided, for which the exemption limit—limited to the 2022 tax year—has been raised to 3,000, noting that the increase in the

News No. 48/2022 Subject: Additional Recipients of the One-Time 150-Euro Allowance and Specifications for Private-Sector Employees The National Social Security Institute recently published a circular regarding additional categories of individuals who may be eligible for the One-Time 150-Euro Allowance provided for in Decree-Law No. 144 of September 23, 2022; it has also published a notice providing further details on the one-time 150-euro allowance

News Flash No. 44/2022: INPS has provided important clarifications regarding the one-time payments scheduled for October and November 2022. 200-Euro One-Time Payment—Clarifications: The 200-euro one-time payment is scheduled to be included with the October paycheck. It will be paid to employees—who, despite theoretically being eligible for the contribution exemption equal to 0.80 percentage points of the contribution rate—upon submission of a declaration to their employer.