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

Following the European Commission’s authorization on September 16, INPS has released instructions on how to take advantage of the “Under 36” contribution exemption, for new hires and conversions to permanent contracts made by December 31, 2021, of young people who have not yet turned 36 as of the date of hire. This exemption is provided for by the 2021 Budget Law No. 178/2020, with the aim of promoting stable youth employment. The exemption in question

Subject: Operational Guidelines Regarding the Amendment to the Rules on Grounds for Fixed-Term Contracts Introduced by the Sostegni-bis Decree On September 14, 2021, the National Labor Inspectorate issued operational guidelines regarding the amendment—introduced by Decree No. 73/2021, converted with modifications into Law No. 106/2021 (the so-called “Sostegni-bis”), regarding the rules on grounds for fixed-term employment contracts. We remind you that this Decree has the

By October 31, 2021, each withholding agent must electronically file Form 770/2021 for the 2020 tax year. This year, the deadline falls on October 31, which is a Sunday; therefore, the deadline is extended to November 2, the first non-holiday following that date. Among the main changes in Form 770/2021 are the following: Sections ST and SV of Form 770 now include a specific “COVID Suspension” section, which must be