As is well known, on May 25, 2021, Decree-Law No. 73 was published in Gazzetta 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 substantial measure through which the Government intended to take further action to “counter” the complex challenges caused by the COVID-19 pandemic. Decree Law No. 73/2021 entered into force on May 26, 2021

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 guidelines for requesting an exemption from social security contributions for companies that did not apply for wage supplementation under Ristori Decree No. 137/2020. We briefly remind you that this Decree provided the opportunity for employers who had already applied

Through Decree-Law No. 30 of March 13, 2021, the legislature established paid leave for the care of cohabiting children under the age of 14 in the following cases: children diagnosed with SARS-CoV-2; children in quarantine due to contact with an infected person; and children whose in-person schooling has been suspended. This leave may instead be used without age restrictions for the care of children with disabilities in situations of severe disability as determined pursuant to Article 4, paragraph 1, of Law No. 104 of February 5, 1992, enrolled in

In News . 32/2021, INPS provided initial guidance regarding the tax 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 2021 and 2022, up to a limit of €6,000 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 Gazzetta of the so-called “Sostegni Decree,” the main labor-related provisions are outlined below. These provisions are effective as of March 23, 2021, for a period of 60 days, or until the decree is converted into law. Among the main labor-related measures are additional weeks of temporary layoff benefits, the duration of which varies depending on the type of benefit program accessed, and the extension of the ban on layoffs.

Subject: Support measures for workers with minor children participating in distance learning, who have contracted COVID-19 or are in quarantine This document outlines the measures provided for in Decree Law No. 30 of March 13, 2021, in support of working parents in cases where in-person schooling is suspended for a child living in the same household, during the duration of the child’s SARS-CoV-2 infection, as well as during the duration of the child’s quarantine ordered by the Department of Prevention of the A

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

This document outlines the main changes in 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 the resumption of contribution payments suspended due to the ongoing COVID-19 pandemic, in accordance with the provisions of the Ristori Decrees. Contributions suspended under the aforementioned regulatory provisions may be paid: In a single lump sum by March 16, 2021, without 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 document 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 Quarantines with Active Monitoring, and Special Leave for Employed Parents The following updates are provided based on regulatory developments, including recent clarifications from INPS. 1) Protections for employees in the private and public sectors who are in particularly vulnerable conditions Article 26 of the D

With regard to the resumption of payments of social security, welfare, and tax contributions for the periods from February to 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: For an amount equal to 50% of the suspended sums, in a single payment 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 prior 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 regarding social safety nets during ongoing employment, we first review some of the provisions introduced by the Cura Italia Decree and the Relaunch Decree, for fo

We hereby inform you that, effective October 1, 2020, access to INPS services, as well as to 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 Conversion into Law of Decree-Law No. 34 of May 19 This document outlines the changes made to the provisions of the legislation in question following its 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 retaining some of the provisions contained therein, such as, for example, the possibility of requesting the final

In a notice dated July 20, No. 2871, INPS provides instructions on the resumption of payments of social security and welfare contributions and premiums for mandatory insurance against occupational accidents and 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

Subject: INPS Technical Guidelines on Wage Supplementation (News , July 10, 2020, No. 84) The INPS has issued a circular outlining the changes introduced by the latest decree-laws, No. 34/2020 and No. 52/2020, reviewing the entire current framework governing wage supplementation benefits related to the COVID-19 pandemic and providing instructions on the proper handling of applications. Below is

Subject: INPS Technical Guidelines on Exceptional Wage Supplementation (News , July 15, 2020, No. 86; INPS Message, July 15, 2020, No. 2825) INPS, through a circular, has outlined the changes introduced by the latest decree-laws, No. 34/2020 and No. 52/2020, reviewing the entire current framework governing wage supplementation benefits related to the COVID-19 pandemic and providing instructions on the procedure

Subject: INPS Technical Guidelines Regarding the Special Layoff Fund for Permanent Workers and Employees of Agricultural Enterprises (CISOA) (News , July 1, 2020, No. 84) INPS has issued a circular outlining the changes introduced by the latest decree-laws, No. 34/2020 and No. 52/2020, reviewing the entire current framework governing wage supplementation related to the COVID-19 pandemic and providing the