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, called “Greenpass50+,” has been published on the Institute’s official portal. It 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 Social Security Contribution Exemption Provided for in the Ristori Decree for Private Employers Not Receiving Wage Supplement Benefits In a notice dated October 14, 2021, INPS announced the conditions and provided instructions for claiming the exemption referred to in Ristori Decree No. 137/2020, a social security contribution exemption that, as a reminder, was authorized by the European Commission as recently as February 23, 2021. This message is not intended for everyone

Following the European Commission’s authorization on September 16, INPS has released instructions on how to take advantage of the “Under 36” contribution exemption, for new hires and conversions to permanent contracts made by December 31, 2021, of young people who have not yet turned 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

As is well known, on May 25, 2021, Decree-Law No. 73 was published in the Offici Gazzetta , Issue No. 123, Decree-Law No. 73 containing “Urgent Measures Related to the COVID-19 Emergency, for Businesses, Employment, Youth, Health, and Local Services,” better known as the “Sostegni bis” Decree—a comprehensive measure through which the government sought to take further action to “address” the complex challenges caused by the COVID-19 pandemic. Decree-Law No. 73/2021 entered into force on May 26, 2020.

1) Alternative Social Security Contribution Exemption to the COVID-19 Social Safety Net under the Ristori Decree: In a notice dated May 6, INPS finally released the operational instructions for requesting an exemption from social security contributions for companies that did not apply for wage supplementation benefits under Ristori Decree No. 137/2020. We briefly remind you that this Decree provided the option for employers who had already applied for

Through Decree-Law No. 30 of March 13, 2021, the legislature established paid leave for the care of minor children under the age of 14 living in the same household, in the following cases: children diagnosed with SARS-CoV-2; children in quarantine due to exposure; and children whose in-person classes have been suspended. This leave may, however, be taken without age restrictions to care for children with disabilities of a serious nature, as determined pursuant to Article 4, paragraph 1, of Law No. 104 of February 5, 1992, who are enrolled in

In its “ News ” No. 32/2021, INPS provided initial guidance regarding the exemption for the hiring of disadvantaged female workers—an exemption that the 2021 Budget Law (see Art. 1, para. 16 of Law 178/2020) has increased from 50% to 100% for the two-year period of 2021 and 2022, up to a limit of 6,000 euros per year. Below is a summary of the key points of the circular issued by the Institute. First, it should be noted that, regarding the possibility of applying

Following the publication in the Official Gazzetta of the so-called “Sostegni Decree,” the main labor-related provisions are set forth below, effective as of March 23, 2021, for 60 days, or until the decree is converted into law. Among the key labor-related measures are additional weeks of temporary layoff benefits, the duration of which varies depending on the type of unemployment benefit program to which one is eligible, as well as the extension of the ban on layoffs.

Subject: Support Measures for Workers with Minor Children Engaged in Distance Learning, who have contracted COVID-19 or are in quarantine This notice outlines the measures provided for in Decree-Law No. 30 of March 13, 2021, to assist working parents in cases where in-person schooling for a child living with them is suspended, during the period of the child’s SARS-CoV-2 infection, as well as during the child’s quarantine period ordered by the Department of Prevention of the A

This circular outlines the procedures for issuing or requesting the 2021 Single Tax Certification, relating to income received in 2020, issued by INPS in its capacity as a withholding agent. Therefore, anyone who received income from INPS will be able to download the Single Income Statement starting March 16, 2021, despite the extension announced by the Ministry of Economy and Finance (MEF), which postpones the delivery of the statement to recipients until March 31, 2021. Alternative methods

This document outlines the main changes in the field of labor law introduced during the conversion of the “Milleproroghe” Decree into law, which took effect on March 2, 2021. Suspension of the Statute of Limitations on Social Security and Welfare Contributions (Art. 11, para. 9) The statute of limitations on mandatory social security and welfare contributions (pursuant to Art. 3, para. 9, Law No. 335/1995) is suspended for the period from December 31, 2020, through June 30, 2021. The resumption

In a notice dated March 2, 2021, INPS provides instructions on resuming contribution payments that were suspended due to the ongoing COVID-19 public health emergency, in accordance with the provisions of the Ristori Decrees. Contribution payments suspended under the aforementioned regulatory provisions may be made: in a single lump sum by March 16, 2021, without the application of penalties or interest; or in installments, up to a

Subject: Exemption from Social Security Contributions for Companies That Do Not Apply for Wage Supplementation This letter sets forth the guidelines provided by INPS regarding the exemption from social security contributions for companies that do not apply for wage supplementation, as introduced by the new 2021 Budget Law (Art. 1, paras. 306–308 of the 2021 Budget Law). The legislation provides for an exemption from the payment of

Subject: Updates and Clarifications Regarding Vulnerable Workers, Mandatory Quarantines with Active Monitoring, Voluntary Home Isolation with Active Monitoring, and Special Leave for Employed Parents The following updates are provided based on regulatory developments, including recent clarifications from INPS. 1) Protection Granted to Employees in the Private and Public Sectors Who Are in a State of Particular Vulnerability Article 26 of the D

With regard to the resumption of payments of social security, welfare, and tax contributions for the periods from February through May 2020—for which Decree-Law No. 104 of August 14, 2020, converted into Law No. 126 of October 13, 2020, introduced a different method for paying the suspended amounts in installments, specifically: An amount equal to 50% of the suspended amounts, payable in a single lump sum or in installments, up to a maximum of four

Subject: Initial INPS Guidelines on the Exemption from Social Security Contributions for Companies That Do Not Apply for Layoff Benefits In a circular, INPS has provided initial guidelines on the applicability of the provisions of Article 3 of Decree No. 104/2020, issued last August. As previously announced in the earlier circular, the aforementioned Article 3 grants, to employers in the private sector—excluding the agricultural sector—

This document outlines the main changes in labor law introduced by the so-called “August Decree” (Decree-Law No. 104/2020), which entered into force on August 15, 2020, as the latest measure adopted by the government to address the COVID-19 emergency. In examining the new regulations on social safety nets during ongoing employment, we first review some of the provisions introduced by the “Cura Italia” Decree and the “Rilancio” Decree, in order to

We hereby inform you that, effective October 1, 2020, access to INPS services, as well as to the services provided by the Ministry of Labor and Social Policies, will be available only through SPID credentials. Access via the Public Digital Identity System (SPID) will be mandatory for everyone—businesses, professionals, and workers—with the exception of users who do not meet the eligibility requirements to apply for such credentials.

News 4. Conversion into Law of Decree-Law No. 34 of May 19. This document sets forth the amendments made to the provisions referred to in the subject line following the conversion into law. In addition to the amendments made to the legislation, the conversion law provided for the repeal of Decree-Law No. 52 of June 16, 2020, while incorporating some of the provisions contained therein—such as, for example, the possibility of requesting the final

In a message dated July 20, No. 2871, the INPS provides instructions on the resumption of payments of social security and welfare contributions and premiums for mandatory insurance against work-related accidents and occupational diseases, which had been suspended in accordance with legal provisions, while also reminding recipients of the payment deadlines. To this end, it distinguishes between: Companies with employees; Artisans and merchants; Clients required to pay contributions to the Separate Fund. Companies