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

This document outlines the main changes in the field of 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 resuming contribution payments that were suspended due to the ongoing COVID-19 public health emergency, in accordance with the provisions of the Ristori Decrees. Contribution payments suspended under the aforementioned regulatory provisions may be made: in a single lump sum by March 16, 2021, without the application of 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 letter 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 Isolation with Active Monitoring, and Special Leave for Employed Parents The following updates are provided based on regulatory developments, including recent clarifications from INPS. 1) Protection Granted to Employees in the Private and Public Sectors Who Are in a State of Particular Vulnerability Article 26 of the D

This document outlines some of the most significant changes in the field of 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 salaried employees (Article 1, paragraphs 8–9) Social security contribution exemption for the hiring of young people under 36 (Article 1, paragraphs 10–15) Social security 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 through 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: An amount equal to 50% of the suspended amounts, payable in a single lump sum or in installments, up to a maximum of four

Subject: Initial INPS Guidelines on the Exemption from Social Security Contributions for Companies That Do Not Apply for Layoff Benefits In a circular, INPS has provided initial guidelines on the applicability of the provisions of Article 3 of Decree No. 104/2020, issued last August. As previously announced in the earlier circular, the aforementioned Article 3 grants, to employers in the private sector—excluding the agricultural sector—

By October 31, 2020, each withholding agent must electronically file Form 770/2020 for the 2019 tax year. Since October 31 falls on a Saturday this year, the deadline is extended to the next business day, which is November 2. Among the main changes in Form 770/2020 are: The addition of a new line regarding “Data relating to the non-resident intermediary in Section ST,” in cases where

This document outlines the main changes in labor law introduced by the so-called “August Decree” (Decree-Law No. 104/2020), which entered into force on August 15, 2020, as the latest measure adopted by the government to address the COVID-19 emergency. In examining the new regulations on social safety nets during ongoing employment, we first review some of the provisions introduced by the “Cura Italia” Decree and the “Rilancio” Decree, in order to