Subject: Decree-Law No. 23 of April 8, 2020, known as the “LIQUIDITY DECREE” – EXPANSION OF THE ELIGIBLE WORKFORCE FOR ACCESS TO SOCIAL SAFETY NETS (Art. 41) The requirement regarding the worker’s length of service for access to supplementary benefits (CIGO, ordinary allowance, CIGD), previously set as a hiring date on or before February 23, 2020, has been expanded. In fact, workers will be eligible for ordinary supplementary benefits, the allowance

Subject: Agreement between ABI, the Government, and social partners: advance payment of up to €1,400 Suspension of payments under the “Cura Italia” Decree Reduction of the tax wedge effective July 1, 2020 (Decree Law 3/2020) Agreement between ABI, the Government, and social partners: advance of up to €1,400 On March 30, the Ministry of Labor and Social Policies, together with ABI and the social partners, signed an agreement establishing a procedure for the advance payment by the institutions

In Resolution No. 12/E of March 18, 2020 (amended on March 19, 2020, to correct a typographical error), the Italian Revenue Agency provided initial guidance on the suspension of tax and social security contributions following the COVID-19 public health emergency. As provided for in the so-called “Cura Italia” Decree, Decree Law No. 18/2020, the deadline for payments to public administrations, including those relating to social security and welfare contributions and premiums for the a

News Decree-Law No. 18 of March 17, 2020 Subject: Title II “Measures to Support Employment,” Chapter I “Extension of Special Measures Regarding Social Safety Nets Throughout the National Territory” Decree-Law No. 18 of March 17, 2020, No. 18 The following outlines the provisions of Decree-Law No. 18 of March 17, 2020, regarding social safety nets, contained in Chapter I, Title II of the decree. As a preliminary note, a table is provided for reference p

News - Week 4 of Containment Measures In anticipation of the entry into force of the new decree-law soon to be adopted by the Council of Ministers, concerning measures to mitigate the effects of the COVID-19 epidemic, the Ministry of Economy and Finance (MEF) on Friday, March 13, 2020, and the National Social Security Institute (INPS) on Saturday, March 14, 2020, announced in their respective press releases the suspension of payments due on March 16, 2020. The decree will include

News – 3rd Week of Containment Subject: Prime Ministerial Decree of March 11, 2020, containing additional measures regarding the containment and management of the COVID-19 epidemiological emergency throughout the entire national territory. The new decree introduces supplementary measures to those provided for in the Prime Ministerial Decree of March 8, 2020, and the Prime Ministerial Decree of March 9, 2020 (see News – Week 3), effective from March 12 to March 25. After this period, the measures supplemented by the decree will once again be in effect

News - 3rd Week of Containment Subject: Prime Ministerial Decree of March 8, 2020, containing further implementing provisions of Decree-Law No. 6 of February 23, 2020, No. 6, containing urgent measures regarding the containment and management of the epidemiological emergency caused by COVID-19, and Prime Ministerial Decree of March 9, 2020, containing further implementing provisions of Decree-Law No. 6 of February 23, 2020, containing urgent measures regarding the containment and management of the epidemiological emergency caused by COVID-19, applicable to

The government has enacted economic measures aimed at addressing the nationwide public health emergency. The decree in question, designed to implement these measures, is divided into three chapters containing both provisions concerning exclusively the so-called “red” zones and measures affecting the entire national territory. The most significant measures are listed below. Chapter I - SUSPENSION AND EXTENSION OF DEADLINES The deadline is moved up to January 1, 20

Following the Decree-Law on urgent measures for the containment and management of the COVID-19 epidemiological emergency and its implementing provisions—aimed at containing and managing the epidemiological emergency—the following are the main measures adopted to address the situation from the perspective of employment and related tax obligations. First, it should be noted that the municipalities affected by the urgent containment measures