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 is used to submit requests for contribution relief (for private employers) in the event that, by December 31, 2023, the gender equality certification referred to in Article 46-bis of Legislative Decree No. 198/2006 (Code on Equal Opportunities for Men and Women) is obtained. This measure entails exemption from

News . 3/2024 Budget Law No. 213 of December 30, 2023, provided, on an exceptional basis, for the 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 contributions, amounting to 6%, provided that the taxable income, calculated on the basis of thirteen monthly payments, does not exceed the monthly amount of €2,692.00, at

News . 37/2023 In Message No. 3884/2023 dated October 6, INPS provided instructions for adjusting social security contributions 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: Integration of features for the electronic submission of applications for Law 104 leave and special leave for the care of 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 electronic submission of applications for Law 104 leave and special leave for the care of 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 payable to workers classified as manual laborers in the industrial and craft sectors (see Art. 49, Law No. 88/89). In this regard, the Institute notes that, specifically for 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 25/2023 Subject: Operational guidelines for incentive applications regarding the permanent hiring of young “NEETs” for the year 2023 are now available As announced in our News . 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 News 68 of July 21, 2023, has issued the instructions

News Flash 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 News . 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/conversions made between July 1, 2022, and December 31, 2022, r

News . 22/2023 In News . 58/2023, INPS provided operational instructions regarding the contribution exemption applicable to permanent and fixed-term hires, as well as the conversion of contracts 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), regarding the six-month period beginning on July 1

News . 20/2023 In News . 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 between July 1, 2022, and 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 . 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 Art. 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 . 14/2023 Subject: Increase in parental leave benefits from 30% to 80% of pay for a maximum duration of one month and new event codes In a recent circular, INPS has issued operational instructions regarding theincrease in parental leave benefits 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 Update No. 12/2023 Subject: Instructions for the payment of the severance fee in the event of resignation by a working father during the period protected by the prohibition on dismissal, and the experimental implementation of the new NASpI application procedure We are following up on our Flash Update 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 No. 11/2023 regarding minimum wage thresholds and maximum contribution limits for the year 2023 and an update on the adoption of the mandatory reporting system by SIUL-COB In Circular No. 11/2023, INPS has announced the minimum daily wage for the year 2023 as well as the reference values for calculating contributions. This brief update provides the following information in particular:

News . 1/2023 Subject: Procedure for eligibility for the contribution exemption for employers holding gender equality certification- From December 27, 2022, through February 15, 2023, online applications will be accepted for exemption from the employer’s share of social security contributions for employers holding a certification of gender equality between men and women, obtained by December 31, 2022. Employers who

News 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 48/2022 Subject: Additional recipients of the one-time €150 allowance and details for private-sector employees The National Social Security Institute recently issued a circular regarding additional categories of individuals who may be eligible for the one-time €150 allowance provided for in Decree-Law No. 144 of September 23, 2022; it has also published a message providing clarifications on the one-time allowance

News Flash No. 44/2022: INPS has provided important clarifications regarding the one-time payments scheduled for October and November 2022. One-Time Payment of 200 Euros – Clarifications The October payroll will include a one-time payment of 200 euros, to be disbursed upon submission of a declaration to their employer to employees who, although theoretically eligible for the contribution exemption equal to 0.80 percentage points of the contribution rate for

News Flash No. 42/2022 Subject: Request for exemption from social security contributions for working mothers employed in the private sector We are following up on our News . 39 of September 26, 2022, to provide you with a sample letter requesting the issuance of the authorization code “0U” from INPS, for the purpose of applying the 50% exemption from social security contributions payable by the employee who: falls under the category of