Flash News 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 ” No. 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 female employees who: fall under the category of

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

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

News No. 27/2022 On June 24, 2022, INPS published a “ News ” regarding the one-time payment of 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, in the cases expressly provided for; or 2) Disbursed ex officio, in the cases expressly provided for; or 3) Upon submission of an application, in the cases expressly provided for. Below is a summary table: Download

News No. 26/2022 a) Updates on Flexible Work Law No. 52 of May 19, 2022, converting Decree-Law No. 24 of March 24, 2022 (“Reopening”), introduced the following changes regarding flexible work: The deadlines set forth in the legislative provisions referred to in 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 employees in the sector

News No.24/2022 The so-called “Aiuti Decree” (Decree-Law No. 50 of May 17, 2022), published in the Official Gazzetta No. 114 of May 17, 2022, introduced, as a support measure, a one-time allowance of 200.00 euros intended for certain categories of workers who meet specific requirements. The following 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 Whose Employment Ended, Were Hired, and/or Re-hired During the Month As previously announced in our “ News ” of 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 employee’s share of IVS contributions. This contribution exemption applies to all

News No. 17/2022 Subject: Art. 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 (Article 1, paragraph 121 of Law No. 234/2022) provides, on an exceptional basis, for pay periods from January 1, 2022, to December 31, 2022, a reduction in contributions equal to 0.8% of the IVS rate payable 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 social security contribution relief for Southern Italy The INPS, in Message No. 403 of January 26, 2021, announces that the European Commission, on January 11, 2022, 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 No. 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 benefits. 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 applied for wage supplementation benefits.

News No. 04/2022 The 2022 Budget Law, No. 234 of December 30, 2021, was published in the Official Gazzetta on December 31, 2021. Important changes regarding employment, families, and businesses. Here is a summary of the most significant ones: New IRPEF tax rates and methods for calculating tax deductions; Changes to IRAP; 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 No. 03/2022 Subject: Art. 1, paragraph 134, Law No. 234/2021: Permanent Implementation of Mandatory and Voluntary Paternity Leave INPS Circular No. 1 of January 3, 2022 addresses paternity leave (mandatory and voluntary), which Law No. 234/2021 (the so-called Budget Law) has made permanent effective as of 2022. The key provisions are summarized below. In line with existing provisions, for children born, adopted, or placed in foster care on or after January 1, 2022,

News No. 1/2022 Legislative Decree No. 230/2021 was published in the Official 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 program 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 Necessities; Conversion of the Tax and Labor Decree into Law The Tax and Labor Decree No. 146 of October 21, 2021, is hereby converted, with amendments, into Law No. 215 of December 17, 2021, published in the Official Gazzetta on December 20, 2021. Below are the most significant changes regarding labor matters. One-time reimbursement of sick pay fully covered by the employer, subject to a spending limit of 1

With regard to the year-end tax and social security adjustment that will be applied to 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 on behalf of 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 “innovative” aspect introduced by the Protocol is the emphasis on collective bargaining, which—subject to the provisions of law—is defined as the primary source of regulation governing the performance of work in m

Subject: Updates on Urgent Economic and Tax Measures to Protect Employment and Address Unavoidable Needs We hereby list some important new developments in the economic and tax areas aimed at protecting employment: Updates on the Emergency Wage Supplement Program In its notice No. 4034 dated November 18, 2021, the INPS published the first guidelines regarding the social safety net measures for employees still under employment contracts, 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 Termination Contribution This notice briefly outlines some important changes regarding mandatory employment placement and the calculation of the termination contribution (commonly known as the “termination fee”). New amount of the exemption contribution for persons with disabilities under Law 68/99 and update on the amount of administrative penalties. Labor Minister Orlando has signed two important