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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.
Tax Measures Planned for Corporate Welfare in the 2022 Tax Year – Clarifications
News No. 46/2022 In Circular No. 35/E, the Italian Revenue Agency provided clarifications regarding the tax measures for corporate welfare provided for in Decree-Law No. 115 of August 9, 2022 (the so-called “Aiuti-bis” Decree). We remind you that this Decree provides that, for the 2022 tax year only, the value of goods transferred and services provided to employees, as well as the amounts paid or reimbursed to them by the employer for
Nov. 7, 2022Reading time: 4 min
Extension of Deadlines for Submitting Remote Work Notifications – Ministerial Decree No. 149/2022
In a press release dated October 25, 2022, the Ministry of Labor granted a new extension for the submission of mandatory remote work notifications, as most recently defined by Ministerial Decree No. 149/2022. Specifically, the Ministry stated: In order to allow obligated and authorized parties to submit remote work notifications in accordance with the procedures set forth in Ministerial Decree No. 149 of August 22, 2022, to fulfill their pre-
Oct. 31, 2022Reading time: 2 min
Clarifications on One-Time Allowances for Employees
News Flash No. 44/2022: INPS has provided important clarifications regarding the one-time payments scheduled for October and November 2022. 200-Euro One-Time Payment—Clarifications: The 200-euro one-time payment is scheduled to be included with the October paycheck. It will be paid to employees—who, despite theoretically being eligible for the contribution exemption equal to 0.80 percentage points of the contribution rate—upon submission of a declaration to their employer.
Oct. 24, 2022Reading time: 3 min
Extension of the One-Time Allowance (Art. 22, para. 1 of Decree-Law No. 115/2022)
News No. 43/2022 With the publication of Circular No. 111/2022 and the subsequent press release dated October 11, 2022, INPS has issued operational instructions regarding the extension of the one-time allowance, which was previously introduced by the so-called “Aiuti Decree.” The main features of the measure, as outlined in the two documents mentioned above, are summarized below. Eligible Workers The extension of the one-time allowance, in the amount of 200.00 euros,
Oct. 17, 2022Reading time: 2 min
Exemption from Social Security Contributions for Female Employees Who Are Mothers
Flash News No. 42/2022 Subject: Request for Exemption from Social Security Contributions for Working Mothers Employed in the Private Sector We are following up on our “ News ” No. 39 of September 26, 2022, to provide you with a sample letter requesting the issuance of the authorization code “0U” from the INPS, for the purpose of applying the 50% exemption from social security contributions payable by female employees who: fall under the category of
Oct. 14, 2022Reading time: 2 min
Updates on Flexible Maternity Leave
News No. 41/2022 Subject: 1.20-percentage-point increase in the 0.80 contribution exemption and updates on flexible maternity leave or leave taken exclusively after childbirth This notice provides important clarifications from INPS regarding the following issues: 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 take advantage of the flexibility of the co
Oct. 10, 2022Reading time: 12 min
Decree-Law No. 144/2022 – One-time allowance of 150.00 euros
News No. 40/2022 In the Official Gazzetta , No. 223, dated September 23, 2022, the so-called “Aiuti-Ter Decree” was published, namely Decree-Law No. 144/2022 containing “Further urgent measures regarding national energy policy, business productivity, social policies, and the implementation of the National Recovery and Resilience Plan (PNRR).” The measure entered into force on September 24, 2022. This circular will analyze the most relevant provisions
Oct. 4, 2022Reading time: 8 min
Additional Measures Planned for 2022 to Support Workers and Businesses
News No. 39/2022 We summarize the additional urgent measures provided for in 2022 by Decree-Law No. 115 of August 9, 2022 (known as the “Aiuti-bis Decree”), which was converted, with amendments, into Law No. 142 of September 21, 2022; We provide an update on the exemption from social security contributions for working mothers employed in the private sector, effective from the date of their return to work following mandatory leave
September 26, 2022Reading time: 10 min
Management of Election Leave
News No. 38/2022 In light of the general elections on September 25, 2022, we believe it is appropriate to summarize the obligations of employees and employers. Employees may be appointed to serve at polling places in the following capacities: Polling Place Chairperson, Secretary, Ballot Counter, or Party Representative. Employees engaged in election-related activities are entitled to take time off from work for the entire duration of the election operations.
September 20, 2022Reading time: 4 min
Form 770/2022: Income for the 2021 Tax Year
News No. 37/2022 This year, the deadline by which withholding agents are required to electronically file Form 770 with the Revenue Agency for 2021 income is set for October 31, 2022. The form, which must be used by withholding agents (including government agencies) to report withholding taxes to the Revenue Agency, can be either the Simplified or the Standard version. 1. The Simplified Form 770/2022 consists of the sections that
September 13, 2022Reading time: 3 min
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