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The newsletter provided is for informational use only, for all practical purposes or further assistance, please contact us. The contents are translated into English through an AI software and may present imperfections, therefore we invite you to contact us for further clarifications.
Additional beneficiaries of the One-Off 150 euro allowance.
News No. 48/2022. Subject: Additional beneficiaries of the 150 euro one-off indemnity and specifics for private sector employees. The National Social Security Institute (INPS) recently published a News item regarding additional categories of potential beneficiaries of the 150 euro one-off indemnity, as per Decree-Law No. 144 of September 23, 2022; it also published a message providing clarifications on the one-off indemnity rec
Nov 24, 2022Reading time: 8 min
Art. 3, paragraph 10, Decree-Law no. 176/2022 (Aid Decree - quater) – Increase in fringe benefit exemption threshold
Flash News No. 47. With Gazzetta Ufficiale No. 270 of November 18, 2022, the anticipated Decree-Law No. 176 of November 18, 2022 (known as the 'Aiuti-quater' Decree), was published, through which the Government introduced further urgent measures concerning electricity, natural gas, and fuels. Regarding the labor sector, for 2022, an upward adjustment of the exemption threshold for fringe benefits is noted.
Nov 23, 2022Reading time: 1 min
Tax Measures for Corporate Welfare in the 2022 Tax Year – Clarifications
News No. 46/2022 With News No. 35/E, the Italian Revenue Agency has provided clarifications regarding the tax measures for corporate welfare stipulated by Decree-Law No. 115 of August 9, 2022 (the so-called "Aid-bis Decree"). We recall that this Decree stipulated that, solely for the 2022 tax period, the value of goods transferred and services provided to employees, as well as sums disbursed or reimbursed to them by the employer for
Nov 7, 2022Reading time: 4 min
Postponement of Deadlines for Smart Working Communications – Ministerial Decree No. 149/2022
With a statement dated October 25, 2022, the Ministry of Labour ordered a new postponement for the submission of mandatory smart working communications as last defined by Ministerial Decree No. 149/2022. Specifically, the Ministry announced: To enable obligated and authorized entities to submit smart working communications according to the procedures defined by Ministerial Decree No. 149 of August 22, 2022, to fulfill communication obligations
Oct 31, 2022Reading time: 2 min
Clarifications on One-Off Allowances for Employees
Flash News No. 44/2022 INPS has provided important clarifications on the one-off allowances foreseen for the reference months of October and November 2022. One-off allowance of 200 euros - clarifications. With the October reference month, a one-off allowance of 200 euros is foreseen, to be paid upon a declaration made to their employer by employees who, despite theoretically being beneficiaries of the contribution exemption equal to 0.80 percentage points of the contribution share to c
Oct 24, 2022Reading time: 3 min
Extension of one-off allowance (Art. 22, para. 1 of Legislative Decree No. 115/2022)
News no. 43/2022 With the publication of News no. 111/2022 and the subsequent press release of 11/10/2022, INPS provides operational instructions for the utilization of the extended one-off indemnity, already introduced by the so-called 'Decreto Aiuti' (Aid Decree). Below are the main characteristics of the measure, as derived from the aforementioned documents. Beneficiary Workers The extension of the one-off indemnity, valued at 200.00 euros
17 Oct 2022Reading time: 2 min
Exemption from social security contributions for employed mothers
Flash News no. 42/2022 Subject: Request for Exemption from Social Security Contributions for Private Sector Working Mothers Following up on our News no. 39 of September 26, 2022, we provide an example letter for requesting the INPS authorization code '0U', for the application of the 50% social security contribution exemption for female workers who: return to work
13 Oct 2022Reading time: 2 min
Updates on Flexible Maternity Leave
News no. 41/2022 Subject: Increase of 1.20 Percentage Points in the 0.80 Contribution Exemption and Updates on Flexible or Post-Childbirth Only Maternity Leave This document provides important clarifications from INPS regarding the following topics: 1) Clarifications on the 1.20 percentage point increase in the 0.80 contribution exemption from July 2022 to December 2022 2) Clarifications on the medical documentation required to utilize the flexibility of the leave
9 Oct 2022Reading time: 12 min
Decree-Law No. 144/2022 – One-time allowance of 150.00 euros
News no. 40/2022 With Gazzetta Ufficiale no. 223 of 23/09/2022, the so-called 'Decreto Aiuti-Ter' (Aid Decree-Ter) was published, specifically Decree-Law no. 144/2022 concerning 'Further urgent measures regarding national energy policy, business productivity, social policies, and the implementation of the National Recovery and Resilience Plan (PNRR)'. The provision came into force on 24/09/2022. This News will analyze the most significant provisions
3 Oct 2022Reading time: 8 min
Additional Measures for 2022 Benefiting Workers and Businesses
News no. 39/2022 We summarize the further urgent measures for 2022 provided by Decree-Law no. 115 of August 9, 2022 (the so-called 'Decreto Aiuti-bis' - Aid Decree-bis), converted, with amendments, into Law no. 142 of September 21, 2022; We provide an update on the exemption from social security contributions for private sector working mothers, effective from the date of their return to work after mandatory leave
26 Sep 2022Reading time: 10 min
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