Subject: Exemption from social security contributions for companies not requesting wage integration treatments. This document outlines the guidelines provided by INPS regarding the exemption from social security contributions for companies that do not apply for wage integration treatments, as introduced by the new 2021 Budget Law (Art. 1, paras. 306-308 of the 2021 Budget Law). The regulation provides for the exemption from the payment of...

Subject: Updates and Clarifications on Vulnerable Workers, Mandatory Quarantines with Active Surveillance, Home Isolation with Active Surveillance, Extraordinary Leave for Employed Parents. Updates are provided herein, based on legislative developments and in light of recent INPS clarifications. 1) The protection recognized for private and public sector employees in particularly vulnerable conditions. Article 26 of Legislative Decree...

This document outlines some key new provisions of interest in labor law introduced by the 2021 Budget Law, Law No. 178 of December 30, 2020. Specifically, the provisions related to are summarized: Employee tax deduction (Article 1, paragraphs 8-9), Contribution exemption for hiring young people under 36 (Article 1, paragraphs 10-15), Contribution exemption for hiring women (Article 1, paragraphs 16-19), Fund for the exemption from social security contributions

Regarding the resumption of social security, welfare, and tax contributions for the periods from February to May 2020, for which Decree-Law no. 104 of August 14, 2020, converted into Law no. 126 of October 13, 2020, introduced a different installment payment method for suspended payments, specifically: For an amount equal to 50% of the suspended sums, in a single payment or through installments, up to a maximum of four...

Subject: First INPS guidelines on the exemption from social security contributions for companies not requesting wage supplementation treatments. With a News, INPS has provided the first guidelines for the applicability of the provisions of Article 3 of Decree no. 104/2020 of last August. As already announced in the previous News, the aforementioned Article 3 recognizes, in favor of private sector employers and excluding the agricultural sector.

By October 31, 2020, each tax withholding agent must electronically submit Form 770/2020 for the tax year 2019. This year, the deadline of October 31 falls on a Saturday, thus the extension applies to the next business day, November 2. Among the main innovations of Form 770/2020 are: The inclusion of a new line concerning "Data relating to the non-resident intermediary in Section ST", in cases where

This document outlines the principal labor law innovations introduced by the so-called August Decree (Legislative Decree No. 104/2020), which came into force on August 15, 2020, as the latest measure adopted by the Government to address the Covid-19 emergency. The analysis of the new regulations concerning social safety nets for ongoing employment relationships preliminarily revisits some of the provisions introduced by the 'Cura Italia' Decree and the 'Rilancio' Decree, to...

This is to inform you that studio piceci will be closed in August from August 13, 2020, to August 19, 2020, inclusive. To this end, we are attaching to the News a paper form for reporting/communicating accidents with relevant instructions, and a form to be used for hiring and termination communications to the Employment Center. Finally, a paper form for reporting/communicating accidents for employees in the agricultural sector is attached.

During the night between July 29 and 30, 2020, the Council of Ministers approved the state of emergency to counter and contain the epidemiological risk from COVID-19 until October 15, 2020. Among the various measures that will consequently be adopted and/or extended is smart working, which refers to the modality of performing work activities outside the employer's premises. Our legislator, since the Prime Ministerial Decree of February 25, had permitted

We hereby inform you that, effective from October 1, 2020, it will be possible to access INPS services, as well as services made available by the Ministry of Labor and Social Policies, only through SPID credentials. Access via the Public Digital Identity System (SPID) will be mandatory for all – businesses, professionals, workers – with the exclusion of users who do not possess the subjective requirements to request such credentials.