In its “ News ” No. 32/2021, INPS provided initial guidance regarding the exemption for the hiring of disadvantaged female workers—an exemption that the 2021 Budget Law (see Art. 1, para. 16 of Law 178/2020) has increased from 50% to 100% for the two-year period of 2021 and 2022, up to a limit of 6,000 euros per year. Below is a summary of the key points of the circular issued by the Institute. First, it should be noted that, regarding the possibility of applying

Following the publication in the Official Gazzetta of the so-called “Sostegni Decree,” the main labor-related provisions are set forth below, effective as of March 23, 2021, for 60 days, or until the decree is converted into law. Among the key labor-related measures are additional weeks of temporary layoff benefits, the duration of which varies depending on the type of unemployment benefit program to which one is eligible, as well as the extension of the ban on layoffs.

Subject: Support Measures for Workers with Minor Children Engaged in Distance Learning, who have contracted COVID-19 or are in quarantine This notice outlines the measures provided for in Decree-Law No. 30 of March 13, 2021, to assist working parents in cases where in-person schooling for a child living with them is suspended, during the period of the child’s SARS-CoV-2 infection, as well as during the child’s quarantine period ordered by the Department of Prevention of the A

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