News - Tax Measures of the so-called Relaunch Decree Subject: Decree-Law No. 34 of May 19, 2020. Following the previous News the so-called Relaunch Decree, this circular outlines the main tax measures contained in the aforementioned legislation, notably including the further extension of tax and social security payments suspended due to the COVID-19 pandemic. Title VI: Tax Measures (Articles 119–16)

News - Relaunch Decree Subject: Decree-Law No. 34 of May 19, 2020 Following the News yesterday, this document sets out the most significant additional provisions 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 CO

News - Relaunch Decree Subject: Decree-Law No. 34 of May 19, 2020 Following the publication in Gazzetta of the so-called Relaunch Decree, the main provisions regarding social safety nets, effective as of May 19, 2020, for a period of 60 days or until its conversion into law, are set forth below. The decree in question, the relevant sections of which are highlighted in this circular, is structured and divided as follows: Title I: Health and

As is well known, Law No. 160 of 2019, by amending Article 1, paragraph 102, of Law No. 295 of 2017, provided, for new hires made in 2019 and 2020 of workers up to 35 years of age (34 years and 364 days), an exemption from the payment of social security contributions payable by the employer. The “basic” condition is that the hiring takes place under a permanent employment contract with increasing protections. Upon fulfillment of the other conditions provided for,

News : Conversion into law of Decree-Law No. 1 of March 17, 2020. Following up on the previous communication: News : Decree-Law No. 18 of March 17, 2020 → titled News Social News News : Decree-Law No. 18 of March 17, 2020 → titled News Cura Italia News - News , advance payments of wage supplementation, and reduction of the tax wedge effective July 1, 2020. This notice outlines the changes made to the regulatory provisions,

Following the clarification regarding the procedures for taking COVID-19 leave (Art. 23 of Decree Law No. 18/2020), specifically regarding its compatibility with other types of leave (Table 1) or with the circumstances of the other parent belonging to the same household (Table 2), a summary of the Institute’s guidelines is provided below. The household of the parent requesting COVID-19 leave

Subject: Agreement between ABI, the Government, and social partners: advance payment of up to €1,400 Suspension of payments under the “Cura Italia” Decree Reduction of the tax wedge effective July 1, 2020 (Decree Law 3/2020) Agreement between ABI, the Government, and social partners: advance of up to €1,400 On March 30, the Ministry of Labor and Social Policies, together with ABI and the social partners, signed an agreement establishing a procedure for the advance payment by the institutions

In Resolution No. 12/E of March 18, 2020 (amended on March 19, 2020 to correct a typographical error), the Italian Revenue Agency provided initial guidance on the suspension of tax and social security contributions following the COVID-19 public health emergency. As provided for in the so-called “Cura Italia” decree, Decree Law No. 18/2020, the deadline for payments to public administrations, including those relating to social security and welfare contributions and premiums for the a

News Decree-Law No. 18 of March 17, 2020 Subject: Title II “Measures to Support Employment,” Chapter I “Extension of Special Measures Regarding Social Safety Nets Throughout the National Territory” Decree-Law No. 18 of March 17, 2020, No. 18 The following outlines the provisions of Decree-Law No. 18 of March 17, 2020, regarding social safety nets, contained in Chapter I, Title II of the decree. As a preliminary note, a table is provided below for reference p

News - 4th Week of Containment Measures In anticipation of the entry into force of the new decree-law soon to be adopted by the Council of Ministers, concerning measures to mitigate the effects of the COVID-19 epidemic, The Ministry of Economy and Finance (MEF) on Friday, March 13, 2020, and the National Social Security Institute (INPS) on Saturday, March 14, 2020, announced in their respective press releases the suspension of payments due on March 16, 2020. The decree will include

News – 3rd Week of Containment Subject: Prime Ministerial Decree of March 11, 2020, containing additional measures regarding the containment and management of the COVID-19 epidemiological emergency throughout the country. The new decree introduces supplementary measures to those provided for in the Prime Ministerial Decree of March 8, 2020, and the Prime Ministerial Decree of March 9, 2020 (see News – Week 3), effective from March 12 to March 25. After this period, the measures supplemented by the decree will once again be in effect

News - 3rd Week of Containment Subject: Prime Ministerial Decree of March 8, 2020, containing further implementing provisions of Decree-Law No. 6 of February 23, 2020, No. 6, containing urgent measures regarding the containment and management of the COVID-19 epidemiological emergency, and Prime Ministerial Decree of March 9, 2020, containing further implementing provisions of Decree-Law No. 6 of February 23, 2020, containing urgent measures regarding the containment and management of the COVID-19 epidemiological emergency, applicable to

The government has enacted economic measures aimed at addressing the nationwide public health emergency. The decree in question, intended to implement these measures, is divided into three chapters containing both provisions applicable exclusively to the so-called “red” zones and measures affecting the entire national territory. The most significant measures are outlined below. Chapter I - SUSPENSION AND EXTENSION OF DEADLINES The effective date is moved up to January 1, 20

In a circular, INPS provides guidelines for taking maternity and paternity leave exclusively after childbirth, as provided for in the 2019 Budget Law. This option is also available to female workers enrolled in the separate pension scheme. Specifically, effective January 1, 2020, employees have been granted the option to take the full leave following childbirth, provided that the leave is requested by the end of the seventh month of pregnancy.

The INPS has issued a circular providing operational instructions for managing the obligations related to the increase in the additional contribution due upon the renewal of fixed-term contracts, as introduced by the so-called “Dignity Decree.” Specifically, the aforementioned decree requires employers to pay an increase in the NASpI additional contribution (1.40%) amounting to +0.50% of the social security taxable income, upon each renewal of the c