News 29/2022 In News . 76 of June 30, 2022, and the subsequent message No. 2637 of July 1, 2022, INPS provided operational instructions regarding the adjustment of the standard contribution due for the financing of wage supplements, taking into account the reform introduced in this area by Budget Law No. 234 of December 30, 2021. As announced in our News January 18, 2022, Law No. 234/2021, in Article 1, paragraphs

News 27/2022 On June 24, 2022, INPS published a News one-time News 200 euros provided for in Articles 31 and 32 of Decree-Law No. 50 of May 17, 2022, and provided instructions for its application. The one-time payment is granted: 1) Automatically, for cases expressly provided for; or 2) Disbursed ex officio, for cases expressly provided for; or 3) Upon submission of an application, for cases expressly provided for. Below is a summary table: Download

News . 26/2022 a) Updates on Flexible Work Law No. 52 of May 19, 2022, converting Decree-Law No. 24 of March 24, 2022, known as the “Reopening” Decree-Law, has introduced the following changes regarding flexible work: The terms set forth in the legislative provisions of Article 90, paragraphs 1 and 2, of Decree-Law No. 34 of May 19, 2020, converted, with amendments, by Law No. 77 of July 17, 2020, regarding flexible work for workers in the sector

News 24/2022 The so-called “Aiuti Decree” (Decree-Law of May 17, 2022, No. 50), published in Gazzetta No. 114 of May 17, 2022, introduced, as a support measure, a one-time allowance of €200.00 intended for certain categories of workers, subject to specific requirements. Below is a summary of the key features of the new measure, noting that a provision from INPS is expected regarding its implementation. It

News Flash No. 22/2022 Subject: 0.80% INPS Contribution Exemption for Employees Who Left, Were Hired, and/or Re-hired During the Month As previously announced in our News January 18, 2022, Budget Law No. 235 of December 30, 2021, in Article 1, paragraph 121, provides, on an experimental basis for the year 2022 only, for a 0.80% contribution exemption on the portion of IVS contributions payable by workers. This contribution exemption applies to all

News 17/2022 Subject: Article 1, paragraph 121 of the 2022 Budget Law: 0.8 percentage point reduction in the IVS social security contribution rate payable by employees The 2022 Budget Law (Art. 1, paragraph 121 of Law No. 234/2022) provides, on an exceptional basis, for a contribution reduction equal to 0.8% of the IVS rate payable by employees for pay periods from January 1, 2022, to December 31, 2022, a contribution reduction equal to 0.8% of the IVS rate paid by employees of public and private employers (to

Notizia Flash n.09/2022 Le aliquote dovute per l’anno 2022 ai fini della contribuzione alla Gestione Separata sono complessivamente fissate come segue: <Scarica la circolare per vedere la tabella> In particolare, si comunica la Spettabile Clientela che dal 1° gennaio 2022, al fine di finanziare la DIS-COLL, è dovuta una aliquota contributiva aggiuntiva pari allo 1,31% in sostituzione della precedente aliquota pari allo 0,51%. Nello specifico, le aziende committenti, per il v

News Flash No. 07/2022 Subject: Extension of the exemption to promote stable youth employment, female employment, and the Southern Italy Social Security Contribution Reduction In a message dated January 26, 2021 (No. 403), INPS announced that on January 11, 2022, the European Commission, by Decision C(2022) 171 final, extended the applicability of certain incentives provided for in Budget Law No. 178/2020 until June 30, 2022. Therefore, until June 30, 2022: It will be possible to use (s

News . 05/2022 Subject: INPS Message No. 197/2022. Exemption from the payment of social security contributions for employers who do not apply for wage supplementation. On January 14, 2022, INPS issued Message No. 197, in which the Institute provides clarifications regarding the scope of application of the exemption from the payment of social security contributions for employers who have not requested wage supplementation benefits

News . 04/2022 The 2022 Budget Law, No. 234 of December 30, 2021, was published in Gazzetta on December 31, 2021. Important changes regarding labor, families, and businesses. Here is a summary of the most significant ones: New IRPEF rates and methods for calculating tax deductions; IRAP changes; Simplifications regarding the “Patent Box”; Repeal of Decree-Law No. 157 of November 11, 2021; Tax credits; Exemptions and reductions in social security contributions for

News . 03/2022 Subject: Art. 1, paragraph 134, Law No. 234/2021: Permanent Implementation of Mandatory and Optional Paternity Leave INPS Circular No. 1 of January 3, 2022 addresses paternity leave (mandatory and optional) which Law No. 234/2021 (the so-called Budget Law) has made permanent effective as of 2022. The key features are summarized below. In line with existing provisions, for children born, adopted, or placed in foster care as of January 1, 2022,

News 1/2022 Legislative Decree No. 230/2021 was published in Gazzetta No. 309 of December 30, 2021. Through this decree, the Government, in implementation of Authorizing Law No. 46/2021, establishes the Universal Child Allowance for Dependent Children (hereinafter also referred to as AUU), effective March 1, 2022. The financial benefit introduced by this new provision will be paid on a monthly basis for the period running from March of each year through February of the following year. Therefore, starting March 1

Subject: Urgent Measures Concerning Labor and Unavoidable Needs: Conversion of the Tax-Labor Decree into Law Tax-Labor Decree No. 146 of October 21, 2021, has been converted, with amendments, into Law No. 215 of December 17, 2021, published in Gazzetta on December 20, 2021. Below are the most significant changes regarding labor matters. One-time reimbursement of sick leave benefits fully borne by the employer, subject to a spending limit of 1

With regard to the year-end tax and social security adjustment to be processed with the December 2021 payroll, we are requesting the following documentation, if available. For organizational reasons, please submit it to our firm no later than December 20, 2021: 1) Insurance policies: if insurance policies have been taken out for employees, executives, and contractors, and if you have not yet provided

On December 7, the Ministry of Labor and the social partners signed the National Protocol on Remote Work for the Private Sector, consisting of a comprehensive preamble and 16 articles. The most significant “innovation” introduced by the Protocol is the emphasis on collective bargaining, which—subject to the provisions of the law—is defined as the primary source of regulation governing the performance of work in m

Subject: Updates on urgent economic and fiscal measures to protect employment and address unavoidable needs We hereby list some important updates regarding economic and fiscal measures to protect employment: Updates on Emergency Wage Supplementation In a message dated November 18, 2021 (No. 4034), the INPS published the first guidelines regarding measures related to social safety nets during ongoing employment relationships, as provided for by the Decree

Subject: Increase in the daily exemption contribution for persons with disabilities under Law 68/99 and clarifications on the calculation of the severance contribution This notice briefly outlines some important changes regarding mandatory employment and the calculation of the severance contribution (so-called “severance fee”). New amount of the disability exemption contribution under Law 68/99 and update on the amount of administrative penalties Minister of Labor Orlando has signed two important

In order to comply with the requirement to verify employees’ Green Passes, employers with more than 50 employees—whether in the private or public sector and not enrolled in NoiPa—will have access to a new service offered by INPS. The service has been published on the Institute’s institutional portal, “Greenpass50+,” which queries the National Green Pass Portal (PN-DGC) as an intermediary and enables asynchronous verification of the Covid-19 Green Certificate with reference to

Subject: Clarifications on the contribution exemption provided for in the Ristori Decree for private employers who do not receive wage supplementation In a notice dated October 14, 2021, INPS outlines the conditions and provides instructions for claiming the exemption referred to in Ristori Decree No. 137/2020, a contribution exemption which, we remind you, was authorized by the European Commission only on February 23, 2021. This message is not addressed to everyone

Following the European Commission’s approval on September 16, INPS has released instructions on how to take advantage of the “Under 36” contribution exemption, for the hiring and conversion to permanent contracts, completed by December 31, 2021, of young people who have not reached the age of 36 as of the date of hire. This exemption is provided for by the 2021 Budget Law No. 178/2020, with the aim of promoting stable youth employment. The exemption in question