With Decree-Law No. 30 of March 13, 2021, the legislator provided for compensated leave for the care of cohabiting children under the age of 14 in the following cases: children affected by SARS Covid-19; in quarantine due to contact; with suspended in-person teaching activities. This leave may be used without age limits for the care of children with disabilities in situations of serious disability ascertained pursuant to Article 4, paragraph 1, of Law No. 104 of February 5, 1992, enrolled in

With News . 32/2021, INPS provided initial guidance on the exemption for the hiring of disadvantaged female workers, an exemption that the 2021 Budget Law (see Article 1, paragraph 16, Law 178/2020) has increased from 50% to 100% for the two-year period 2021 and 2022, with a limit of €6,000 per year. Below is a summary of the most interesting points of the circular issued by the Institute. First of all, it should be noted that, regarding the possibility of applying

Following the publication in Gazzetta of the so-called Sostegni Decree, below are the main provisions relating to employment, effective from March 23, 2021, for 60 days, or until its conversion into law. Among the main measures in the field of employment are additional weeks of temporary layoffs, which vary in duration depending on the type of social safety net to which one has access, and the extension of the ban on dismissals.

Subject: Support measures for workers with minor children in distance learning, infected with Covid-19 or in quarantine This letter outlines the measures provided for in Decree Law No. 30 of March 13, 2021, in favor of working parents in cases of suspension of in-person schooling for their cohabiting children, for the duration of their children's SARS Covid-19 infection, as well as for the duration of their children's quarantine ordered by the Prevention Department of the A

This circular outlines the procedures for issuing or requesting the 2021 Single Certification, relating to income received in 2020, by INPS (the Italian National Social Security Institute) in its capacity as withholding agent. Therefore, anyone 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 came into force on March 2, 2021. Suspension of the statute of limitations for social security and welfare contributions (Article 11, paragraph 9) The statute of limitations for compulsory social security and welfare contributions (pursuant to Article 3, paragraph 9, Law No. 335/1995) is suspended for the period from December 31, 2020, to June 30, 2021. The resumption

In a message dated March 2, 2021, INPS (the Italian National Social Security Institute) provided instructions on the resumption of contribution payments suspended due to the ongoing COVID-19 emergency, in accordance with the provisions of the Ristori Decrees. Contributions suspended on the basis of the aforementioned regulatory provisions may be paid: In a single installment by March 16, 2021, without the application of penalties and interest; Or in installments, up to a maximum of

Subject: Exemption from social security contributions for companies that do not request wage supplementation We hereby report the guidelines provided by INPS (the Italian National Social Security Institute) regarding the exemption from social security contributions for companies that do not request wage supplementation introduced with the new 2021 Budget Law (Art. 1, paras. 306-308 of the 2021 Budget Law). The legislation provides for exemption from the payment of

Subject: Updates and clarifications on vulnerable workers, mandatory quarantine with active monitoring, home confinement with active monitoring, and special leave for working parents. Below are updates on this matter, based on regulatory developments and recent clarifications from INPS (the Italian National Social Security Institute). 1) Protection granted to private and public sector employees in particularly vulnerable conditions Article 26 of D

With regard to the resumption of social security, welfare, and tax contributions for the period 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 of installment payment for suspended contributions, namely: For an amount equal to 50% of the sums subject to suspension, in a single payment or in installments, up to a maximum of four

Subject: Initial INPS guidelines on exemption from social security contributions for companies that do not request temporary layoff benefits In a circular, INPS provided initial guidelines on the applicability of the provisions of Article 3 of Decree No. 104/2020 of last August. As already announced in the previous circular, the aforementioned Article 3 recognizes, in favor of employers in the private sector and excluding the agricultural sector

This document reports on the main changes in labor law introduced by the so-called August Decree (Decree Law No. 104/2020), which came into force on August 15, 2020, as the latest measure adopted by the Government to deal with the Covid-19 emergency. In examining the new regulations on social safety nets during employment, we will first review some of the provisions introduced by the Cura Italia Decree and the Relaunch Decree , for

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

News Conversion of Decree Law No. 34 of May 19 into law This document reports the changes made to the provisions of the law referred to above 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 finalization of certain procedures.

In a message dated July 20, no. 2871, INPS provides instructions on the resumption of payments of social security and welfare contributions and premiums for compulsory insurance against accidents and occupational diseases, suspended in accordance with the provisions of the law, also reminding them of the payment deadlines. To this end, it distinguishes between: Companies with employees; Artisans and traders; Clients required to pay contributions to the Separate Fund. Companies

Subject: INPS technical provisions on wage supplementation (News No. 84 of July 10, 2020) In a circular, INPS outlined the changes introduced by the latest decree-laws, No. 34/2020 and No. 52/2020, reviewing the entire current regulations on wage supplementation benefits related to the Covid-19 epidemic and providing instructions on the correct management of applications. Below is

Subject: INPS technical provisions on exceptional wage supplementation (News No. 86 of July 15, 2020; INPS Message No. 2825 of July 15, 2020) In a circular, INPS outlined the changes introduced by the latest decree-laws, nos. 34/2020 and 52/2020, reviewing the entire current framework governing wage supplementation benefits related to the COVID-19 epidemic and providing instructions on the procedure to be followed.

Subject: INPS technical provisions on special redundancy fund for permanent workers and employees of agricultural businesses (CISOA) (News No. 84 of July 1, 2020) In a circular, INPS outlined the changes introduced by the latest decree-laws, nos. 34/2020 and 52/2020, reviewing the entire current framework governing wage supplementation linked to the Covid-19 epidemic and providing the

News - Tax measures contained in the so-called Relaunch Decree Subject: Decree-Law No. 34 of May 19, 2020 Concluding the News the so-called Relaunch Decree, this circular reports on the main tax measures contained in the legislation in question, including the further extension of tax and social security contributions suspended as a result of the COVID-19 epidemiological emergency. Title VI: Tax measures (Articles 119-1

News - Relaunch Decree Subject: Decree-Law No. 34 News May 19, 2020 Following News , this document reports the additional provisions of greatest significance contained in the so-called Relaunch Decree. Title III: Measures in favor of workers Chapter I: Amendments to Decree-Law No. 18 of March 17, 2020, converted with amendments by Law No. 27 of April 24, 2020 PARENTAL LEAVE AND BABYSITTING BONUS FOR WORKERS C