News Flash No. 06/2022 Decree-Law No. 1 of January 7, 2022, made vaccination mandatory for the prevention of SARS-CoV-2 infection for Italian citizens and citizens of other European Union member states residing in Italy, as well as for foreign nationals legally residing in Italy who have reached the age of 50, except in verified cases of health risks, which must be documented and therefore certified by the

News No. 05/2022 Subject: INPS Message No. 197/2022. Exemption from the payment of social security contributions for employers who do not apply for wage supplementation benefits. On January 14, 2022, INPS issued Message No. 197, in which the Institute provides clarifications regarding the scope of application of the exemption from the payment of social security contributions for employers who have not applied for wage supplementation benefits.

News No. 04/2022 The 2022 Budget Law, No. 234 of December 30, 2021, was published in the Official Gazzetta on December 31, 2021. Important changes regarding employment, families, and businesses. Here is a summary of the most significant ones: New IRPEF tax rates and methods for calculating tax deductions; Changes to IRAP; Simplifications regarding the “Patent Box”; Repeal of Decree-Law No. 157 of November 11, 2021; Tax credits; Exemptions and reductions in social security contributions for

News No. 03/2022 Subject: Art. 1, paragraph 134, Law No. 234/2021: Permanent Implementation of Mandatory and Voluntary Paternity Leave INPS Circular No. 1 of January 3, 2022 addresses paternity leave (mandatory and voluntary), which Law No. 234/2021 (the so-called Budget Law) has made permanent effective as of 2022. The key provisions are summarized below. In line with existing provisions, for children born, adopted, or placed in foster care on or after January 1, 2022,

News No. 2/2022 Subject: Mandatory reporting to the Territorial Labor Inspectorate of occasional self-employment relationships and details on the data to be reported by January 18. Article 13 of Decree-Law No. 146/2021, converted into Law No. 215/2021, has made it mandatory to provide prior notification to the Inspectorate regarding occasional self-employed workers, in order to carry out monitoring activities and combat forms of tax evasion in the employment of such workers.

News No. 1/2022 Legislative Decree No. 230/2021 was published in the Official Gazzetta No. 309 of December 30, 2021. Through this decree, the Government—in implementation of Authorizing Law No. 46/2021—establishes the Universal Child Allowance for Dependent Children (hereinafter also referred to as AUU), effective March 1, 2022. The financial benefit introduced by this new program will be paid on a monthly basis for the period running from March of each year through February of the following year. Therefore, starting March 1

Subject: Urgent Measures Concerning Labor and Unavoidable Necessities; Conversion of the Tax and Labor Decree into Law The Tax and Labor Decree No. 146 of October 21, 2021, is hereby converted, with amendments, into Law No. 215 of December 17, 2021, published in the Official Gazzetta on December 20, 2021. Below are the most significant changes regarding labor matters. One-time reimbursement of sick pay fully covered by the employer, subject to a spending limit of 1

With regard to the year-end tax and social security adjustment that will be applied to the December 2021 payroll, we are requesting the following documentation, if available. For organizational reasons, please submit it to our firm no later than December 20, 2021: 1) Insurance policies: If insurance policies have been taken out on behalf of employees, executives, and contractors, and if you have not yet provided

On December 7, the Ministry of Labor and the social partners signed the National Protocol on Remote Work for the Private Sector, consisting of a comprehensive preamble and 16 articles. The most “innovative” aspect introduced by the Protocol is the emphasis on collective bargaining, which—subject to the provisions of law—is defined as the primary source of regulation governing the performance of work in m