News . 37/2023 In its notice No. 3884/2023 dated October 6, the INPS provided instructions for conducting 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: Integration of features for the electronic submission of applications for leave under Law 104 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, the 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 Notice 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 guidelines 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 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), 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 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 . 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 for 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

Flash News 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 Siul Cob reporting system In Circular No. 11/2023, INPS has announced the minimum daily wage amounts for 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 employers holding gender equality certification to apply for exemption from the employer’s share of social security contributions-Online applications for admission to the contribution exemption for the employer’s share will be accepted from December 27, 2022, through February 15, 2023, for employers holding gender equality certification, 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 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-euro allowance and guidelines 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-euro allowance provided for in Decree-Law No. 144 of September 23, 2022; it also published a notice providing further details 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 one-time payment of 200 euros is scheduled to be included with the October paycheck. It will be paid to employees who, despite being theoretically eligible for the contribution exemption equal to 0.80 percentage points of the contribution rate, have submitted a declaration to their employer.

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 the INPS, for the purpose of applying the 50% exemption from social security contributions payable by the employee who: falls under the category of

News 41/2022 Subject: 1.20 percentage point increase in the 0.80 contribution exemption and updates on flexible maternity leave or leave taken exclusively after childbirth This notice provides important clarifications from INPS regarding the following issues: 1) Clarifications on the 1.20 percentage point increase in the 0.80 contribution exemption from July 2022 to December 2022 2) Clarifications on the medical documentation required to take advantage of the flexibility of the co

News . 34/2022 Subject: New provisions regarding mandatory paternity leave, maternity leave, and parental leave; leave under Article 33 of Law 104/1992; and special leave under Article 42, paragraph 5, of Legislative Decree 151/2001 On July 29, 2022, Legislative Decree No. 105 of June 30, 2022, was published in Gazzetta , implementing EU Directive 2019/1158 of the European Parliament and of the Council of June 20, 2019, containing provisions