Subject: INPS Technical Provisions Regarding Wage Supplementation Benefits (INPSNews , No. 84, dated July 10, 2020) In a circular, INPS has outlined the changes introduced by the latest decree-laws, No. 34/2020 and No. 52/2020, providing an overview of the current regulations governing wage supplementation benefits related to the COVID-19 pandemic and offering instructions on the proper handling of applications. The following is

Subject: INPS Technical Provisions Regarding Wage Supplement Benefits Under Exceptional Circumstances (INPSNews , No. 86, dated July 15, 2020; INPS Message No. 2825, dated July 15, 2020) 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 procedures

Subject: INPS Technical Provisions Regarding the Special Layoff Fund for Permanent Blue-Collar and White-Collar Workers Employed by Agricultural Businesses (CISOA) (INPSNews , No. 84, dated July 1, 2020) 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 related to the COVID-19 pandemic and providing the

News 3 - Tax Measures of the So-Called “Relaunch Decree” Subject: Decree-Law No. 34 of May 19, 2020 Following the “ News ” concerning the so-called “Relaunch Decree,” this circular outlines the main tax measures contained in the aforementioned legislation, notably including the further extension of the suspension of tax and social security contributions resulting from the COVID-19 public health emergency. Title VI: Tax Measures (Articles 119–16

News 2 - Relaunch Decree Subject: Decree-Law No. 34 of May 19, 2020 Following the News sent yesterday, this document sets forth the most significant additional provisions contained in the so-called Relaunch Decree. Title III: Measures in Support 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 1 - Relaunch Decree Subject: Decree-Law No. 34 of May 19, 2020 Following the publication of the so-called Relaunch Decree in the Official Gazzetta , the main provisions regarding social safety nets—effective as of May 19, 2020, for 60 days or until its conversion into law—are set forth below. The decree in question, of which the sections relevant to this circular are highlighted, is structured and divided as follows: Title I: Health and

As is well known, Law 160/2019, by amending Article 1, paragraph 102, of Law 295/2017, 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 employer-paid social security contributions. The “basic” condition is that the hire be made under a permanent employment contract with increasing protections. Provided that the other specified conditions are met,

News 3. Conversion into law of Decree-Law No. 1 of March 17, 2020. Further to the information previously provided: News 1 Decree-Law No. 18 of March 17, 2020 → known as the “ News ” (Social Safety Net) News 2 Decree-Law No. 18 of March 17, 2020 → known as the “ News ” (Cura Italia Decree) - News payments, advance payments of supplementary benefits, and reduction of the tax wedge effective July 1, 2020. This document outlines the changes made to the regulatory provisions,

Following the clarifications 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 in the same household (Table 2)—the following is a summary of the Institute’s guidelines. The household of the parent requesting COVID-19 leave

Subject: Agreement between ABI, the Government, and the social partners: advance payment of up to 1,400 euros 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 the social partners: advance payment of up to 1,400 euros On March 30, the Ministry of Labor and Social Policies, together with ABI and the social partners, signed an agreement establishing a procedure for advance payments 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 clarifications regarding 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 related 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, as contained in Chapter I, Title II of the decree. As a preliminary note, a table is provided below for reference p

News Weeks 3–4 of the containment measures: In anticipation of the entry into force of the new decree-law soon to be adopted by the Council of Ministers regarding measures to contain 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 Weeks 2–3 of the Containment Measures Subject: Prime Ministerial Decree of March 11, 2020, containing Additional Measures Regarding the Containment and Management of the COVID-19 Epidemiological Emergency Throughout the Entire National Territory. The new decree introduces supplementary measures to those set forth in the Prime Ministerial Decree of March 8, 2020, and the Prime Ministerial Decree of March 9, 2020 (see News 1 – 3rd week), effective from March 12 through March 25. After this period, the measures supplemented by the decree will once again take effect

News Weeks 1–3 of the containment measures Subject: Prime Ministerial Decree of March 8, 2020, containing further implementing provisions of the Decree-Law of February 23, 2020, No. 6, containing urgent measures regarding the containment and management of the COVID-19 epidemiological emergency, and the 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 epidemiological 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 given 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, through a circular, provides 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%) equal to +0.50% of the social security taxable income, upon each renewal of the c