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 prior 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 non-resident intermediaries 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 regarding social safety nets during ongoing employment, we first review some of the provisions introduced by the Cura Italia Decree and the Relaunch Decree, for fo

We are writing to inform you that the firm will be closed in August from August 13, 2020, through August 19, 2020, inclusive. To this end, we have attached to this notice a paper form for reporting/notifying accidents, along with instructions, and a form to be used for reporting new hires and terminations to the Employment Center. Finally, we are attaching a paper accident report/notification form for employees in the agricultural sector

On the night of July 29–30, 2020, the Council of Ministers approved a state of emergency to combat and contain the epidemiological risk posed by COVID-19 through October 15, 2020. Among the various measures that will consequently be adopted and/or extended is remote work, that is, the practice of performing work outside the employer’s premises. Since the Prime Ministerial Decree of February 25, our legislature had permitted

We hereby inform you that, effective October 1, 2020, access to INPS services, as well as to services provided by the Ministry of Labor and Social Policies, will be available only through SPID credentials. Access via the Public Digital Identity System (SPID) will be mandatory for everyone—businesses, professionals, and workers—with the exception of users who do not meet the eligibility requirements to apply for such credentials.

News Conversion into Law of Decree-Law No. 34 of May 19 This document outlines the changes made to the provisions of the legislation in question following its conversion into law. In addition to the amendments made to the legislation, the conversion law provided for the repeal of Decree-Law No. 52 of June 16, 2020, while retaining some of the provisions contained therein, such as, for example, the possibility of requesting the final

In a notice dated July 20, No. 2871, INPS provides instructions on the resumption of payments of social security and welfare contributions and premiums for mandatory insurance against occupational accidents and diseases, which had been suspended in accordance with legal provisions, while also reminding recipients of the payment deadlines. To this end, it distinguishes between: Companies with employees; Artisans and merchants; Clients required to pay contributions to the Separate Fund. Companies

Subject: INPS Technical Guidelines on Wage Supplementation (News , July 10, 2020, No. 84) The INPS has issued a circular outlining the changes introduced by the latest decree-laws, No. 34/2020 and No. 52/2020, reviewing the entire current framework governing wage supplementation benefits related to the COVID-19 pandemic and providing instructions on the proper handling of applications. Below is

Subject: INPS Technical Guidelines on Exceptional Wage Supplementation (News , July 15, 2020, No. 86; INPS Message, July 15, 2020, No. 2825) INPS, through a circular, has outlined the changes introduced by the latest decree-laws, No. 34/2020 and No. 52/2020, reviewing the entire current framework governing wage supplementation benefits related to the COVID-19 pandemic and providing instructions on the procedure