Following the publication in Gazzetta of the so-called “Sostegni Decree,” the main labor-related provisions are outlined below. These provisions are effective as of March 23, 2021, for a period of 60 days, or until the decree is converted into law. Among the main labor-related measures are additional weeks of temporary layoff benefits, the duration of which varies depending on the type of benefit program accessed, and the extension of the ban on layoffs.

Subject: Support measures for workers with minor children participating in distance learning, who have contracted COVID-19 or are in quarantine This document outlines the measures provided for in Decree Law No. 30 of March 13, 2021, in support of working parents in cases where in-person schooling is suspended for a child living in the same household, during the duration of the child’s SARS-CoV-2 infection, as well as during the duration of the child’s quarantine ordered by the Department of Prevention of the A

This circular outlines the procedures for issuing or requesting the 2021 Single Tax Certificate, relating to income received in 2020, issued by INPS in its capacity as a withholding agent. Therefore, all those who received income from the Institute will be able to download the Single Certification starting March 16, 2021, despite the extension announced by the Ministry of Economy and Finance (MEF) postponing its delivery to recipients until March 31, 2021. Alternative methods

This document outlines the main changes in labor law introduced during the conversion of the Milleproroghe Decree into law, which took effect on March 2, 2021. Suspension of the statute of limitations on social security and welfare contributions (Art. 11, para. 9) The statute of limitations on mandatory social security and welfare contributions (pursuant to Art. 3, para. 9, Law No. 335/1995) is suspended for the period from December 31, 2020, through June 30, 2021. The resumption

In a notice dated March 2, 2021, INPS provides instructions on the resumption of contribution payments suspended due to the ongoing COVID-19 pandemic, in accordance with the provisions of the Ristori Decrees. Contributions suspended under the aforementioned regulatory provisions may be paid: In a single lump sum by March 16, 2021, without penalties or interest; Or in installments, up to a

Subject: Exemption from social security contributions for companies that do not apply for wage supplementation This document sets forth the guidelines provided by INPS regarding the exemption from social security contributions for companies that do not apply for wage supplementation, as introduced by the new 2021 Budget Law (Art. 1, paras. 306–308 of the 2021 Budget Law). The legislation provides for an exemption from the payment of

Subject: Updates and Clarifications Regarding Vulnerable Workers, Mandatory Quarantines with Active Monitoring, Voluntary Home Quarantines with Active Monitoring, and Special Leave for Employed Parents The following updates are provided based on regulatory developments, including recent clarifications from INPS. 1) Protections for employees in the private and public sectors who are in particularly vulnerable conditions Article 26 of the D

This document outlines some of the most significant changes in labor law introduced by the 2021 Budget Law, Law No. 178 of December 30, 2020. Specifically, it summarizes the provisions relating to: Tax deduction for employees (Article 1, paragraphs 8–9) Contribution exemption for the hiring of young people under 36 (Article 1, paragraphs 10–15) Contribution exemption for the hiring of women (Article 1, paragraphs 16–19) Fund for exemption from social security contributions

With regard to the resumption of payments 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 method for paying the suspended amounts in installments, specifically: For an amount equal to 50% of the suspended sums, in a single payment or in installments, up to a maximum of four