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

Subject: Updates on Urgent Economic and Tax Measures to Protect Employment and Address Unavoidable Needs We hereby list some important new developments in the economic and tax areas aimed at protecting employment: Updates on the Emergency Wage Supplement Program In its notice No. 4034 dated November 18, 2021, the INPS published the first guidelines regarding the social safety net measures for employees still under employment contracts, as provided for by the Decree

Subject: Increase in the Daily Exemption Contribution for Persons with Disabilities Under Law 68/99 and Clarifications on the Calculation of the Termination Contribution This notice briefly outlines some important changes regarding mandatory employment placement and the calculation of the termination contribution (commonly known as the “termination fee”). New amount of the exemption contribution for persons with disabilities under Law 68/99 and update on the amount of administrative penalties. Labor Minister Orlando has signed two important

In order to comply with the requirement to verify employees’ Green Passes, employers with more than 50 employees—whether in the private or public sector and not enrolled in NoiPa—will have access to a new service offered by INPS. The service, called “Greenpass50+,” has been published on the Institute’s official portal. It queries the National Green Pass Portal (PN-DGC) as an intermediary and enables asynchronous verification of the COVID-19 Green Certificate with reference to

Subject: Clarifications on the Social Security Contribution Exemption Provided for in the Ristori Decree for Private Employers Not Receiving Wage Supplement Benefits In a notice dated October 14, 2021, INPS announced the conditions and provided instructions for claiming the exemption referred to in Ristori Decree No. 137/2020, a social security contribution exemption that, as a reminder, was authorized by the European Commission as recently as February 23, 2021. This message is not intended for everyone