Regarding the year-end tax and social security adjustments to be processed with the December 2021 payroll, we kindly request the following documentation, if applicable. For organizational purposes, please submit it to the Studio by December 20, 2021, at the latest: 1) Insurance Policies: If insurance policies have been taken out for employees, managers, and collaborators, and if you have not yet provided...

On December 7, the Ministry of Labor and Social Partners signed the National Protocol on Agile Working for the Private Sector, comprising an extensive preamble and 16 articles. The most significant "innovation" introduced by the Protocol is the emphasis on collective bargaining, which, without prejudice to legal provisions, is defined as the preferred source for regulating the performance of work in a m...

Subject: Updates on Urgent Economic and Fiscal Measures, for Labor Protection and Unavoidable Needs. Herein, we list several significant new developments concerning economic and fiscal matters, and labor protection: Updates on Emergency Wage Supplementation Fund. INPS, with message No. 4034 of November 18, 2021, has published initial guidelines regarding interventions concerning social safety nets during an ongoing employment relationship, as stipulated by the Decre...

Subject: Increase in daily contribution for disability exemption under Law 68/99 and clarifications on the calculation of the termination contribution. This document briefly outlines some important updates concerning mandatory employment and the calculation of the termination contribution (so-called 'dismissal ticket'). New amount for disability exemption contribution under Law 68/99 and updated administrative penalty amounts. The Minister of Labor Orlando has signed two important

To address the obligation of verifying employees' Green Passes, employers with more than 50 employees, both private and public entities not affiliated with NoiPa, will be able to access a new service offered by INPS. The service has been published on the Institute's Institutional Portal 'Greenpass50+', which queries the National Green Pass Portal (PN-DGC) as an intermediary, and allows for asynchronous verification of the Covid-19 Green Certificate with refe

Subject: Clarifications on the contribution exemption provided by the Ristori Decree for private employers who do not benefit from wage integration treatments. With a message dated October 14, 2021, INPS outlines the conditions and provides instructions for utilizing the exemption referred to in Ristori Decree No. 137/2020, a contribution exemption which, we recall, was authorized by the European Commission only on February 23, 2021. This message is not addressed to all

Following the European Commission's authorization on September 16th, INPS has issued instructions for accessing the "Under 36" social security contribution exemption. This exemption applies to permanent hirings and conversions completed by December 31, 2021, for young individuals who have not reached 36 years of age at the time of employment. The exemption, mandated by the 2021 Budget Law no. 178/2020, aims to promote stable youth employment. The exemption in question...