News No. 05/2022 Subject: INPS Message No. 197/2022. Exemption from the payment of social security contributions for employers who do not apply for wage supplementation benefits. On January 14, 2022, INPS issued Message No. 197, in which the Institute provides clarifications regarding the scope of application of the exemption from the payment of social security contributions for employers who have not applied for wage supplementation benefits.

News No. 04/2022 The 2022 Budget Law, No. 234 of December 30, 2021, was published in the Official Gazzetta on December 31, 2021. Important changes regarding employment, families, and businesses. Here is a summary of the most significant ones: New IRPEF tax rates and methods for calculating tax deductions; Changes to IRAP; Simplifications regarding the “Patent Box”; Repeal of Decree-Law No. 157 of November 11, 2021; Tax credits; Exemptions and reductions in social security contributions for

News 4. Conversion into Law of Decree-Law No. 34 of May 19. This document sets forth the amendments made to the provisions referred to in the subject line following the 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 incorporating some of the provisions contained therein—such as, for example, the possibility of requesting the final

Subject: INPS Technical Provisions Regarding Wage Supplementation Benefits (INPSNews , No. 84, dated July 10, 2020) In a circular, INPS has outlined the changes introduced by the latest decree-laws, No. 34/2020 and No. 52/2020, providing an overview of the current regulations governing wage supplementation benefits related to the COVID-19 pandemic and offering instructions on the proper handling of applications. The following is

Subject: INPS Technical Provisions Regarding Wage Supplement Benefits Under Exceptional Circumstances (INPSNews , No. 86, dated July 15, 2020; INPS Message No. 2825, dated July 15, 2020) 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 procedures

News 1 - Relaunch Decree Subject: Decree-Law No. 34 of May 19, 2020 Following the publication of the so-called Relaunch Decree in the Official Gazzetta , the main provisions regarding social safety nets—effective as of May 19, 2020, for 60 days or until its conversion into law—are set forth below. The decree in question, of which the sections relevant to this circular are highlighted, is structured and divided as follows: Title I: Health and

News 3. Conversion into law of Decree-Law No. 1 of March 17, 2020. Further to the information previously provided: News 1 Decree-Law No. 18 of March 17, 2020 → known as the “ News ” (Social Safety Net) News 2 Decree-Law No. 18 of March 17, 2020 → known as the “ News ” (Cura Italia Decree) - News payments, advance payments of supplementary benefits, and reduction of the tax wedge effective July 1, 2020. This document outlines the changes made to the regulatory provisions,

Subject: Decree-Law No. 23 of April 8, 2020, known as the “LIQUIDITY DECREE”—EXPANSION OF THE ELIGIBLE WORKER POPULATION FOR ACCESS TO SOCIAL SAFETY NETS (Art. 41) The requirement regarding a worker’s length of service with the employer for access to income support 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 income support benefits and the allowance

Subject: Agreement between ABI, the Government, and the social partners: advance payment of up to 1,400 euros 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 the social partners: advance payment of up to 1,400 euros On March 30, the Ministry of Labor and Social Policies, together with ABI and the social partners, signed an agreement establishing a procedure for advance payments by the institutions

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, as contained in Chapter I, Title II of the decree. As a preliminary note, a table is provided below for reference p

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