News 1/2022 Legislative Decree No. 230/2021 was published in 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 provision 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-Labor Decree into Law Tax-Labor Decree No. 146 of October 21, 2021, has been converted, with amendments, into Law No. 215 of December 17, 2021, published in Gazzetta on December 20, 2021. Below are the most significant changes regarding labor matters. One-time reimbursement of sick leave benefits fully borne by the employer, subject to a spending limit of 1

With regard to the year-end tax and social security adjustment that will be processed with 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 for 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 the law—is defined as the primary source of regulation governing the performance of work in a remote setting.

Subject: Updates on urgent economic and fiscal measures to protect employment and address urgent needs We hereby list some important updates regarding economic and fiscal measures to protect employment: Updates on Emergency Wage Supplementation In a message dated November 18, 2021 (No. 4034), the INPS published the first guidelines regarding measures related to social safety nets during ongoing employment relationships, 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 severance contribution This notice briefly outlines some important changes regarding mandatory employment and the calculation of the severance contribution (so-called “severance fee”). New amount of the disability exemption contribution under Law 68/99 and update on the amount of administrative penalties Minister of Labor 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 has been published on the Institute’s Institutional Portal, “Greenpass50+,” which 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 contribution exemption provided for in the Ristori Decree for private employers who do not receive wage supplementation In a notice dated October 14, 2021, INPS outlines the conditions and provides instructions for claiming the exemption referred to in Ristori Decree No. 137/2021, a contribution exemption that, as a reminder, was authorized by the European Commission only on February 23, 2021. This message is not addressed to everyone