News Flash No. 23/2022 The Interministerial Decree of March 29, 2022, published on May 17, 2022, sets forth the procedures and deadlines for preparing and submitting the biennial report on gender equality. Public and private companies with more than 50 employees are required to prepare a report on the status of male and female employees, based on the employment situation as of December 31, 2021. The two-year reference period

News Flash No. 22/2022 Subject: 0.80% INPS Contribution Exemption for Employees Who Left, Were Hired, and/or Re-hired During the Month As previously announced in our News January 18, 2022, Budget Law No. 235 of December 30, 2021, in Article 1, paragraph 121, provides, on an experimental basis for the year 2022 only, for a 0.80% contribution exemption on the portion of IVS contributions payable by workers. This contribution exemption applies to all

News 21/2022 Subject: Key Measures for Workers and Businesses – From the Energy Decree to the Aid Decree and the New “Dote Impresa Collocamento mirato” Call for Proposals This News the key measures set forth in the recent decrees published in Gazzetta , which concern economic measures designed to support workers and businesses. Measures provided for by Decree-Law No. 21 of March 21, 2022 – Energy Decree, also known as the Ukraine Decree

News 19/2022 In Note No. 856 dated April 19, 2022, the National Labor Inspectorate issued an updated guide on the application of penalties for undeclared work, outlining the scope of application, amounts, penalties, cases of exemption, formal notices to regularize employment, and certain types of illegal work. The guide provides clarifications, among other things, regarding: a) Services rendered through the family workbook; b) Collaboration

News Flash No. 18/2022 Subject: Transition period for compliance with the new procedure for prior notification of the establishment of occasional self-employment relationships pursuant to Law No. 215 of December 17,2021 The National Labor Inspectorate announces that until April 30, 2022, it will be possible to continue submitting the prior notification of the establishment of an occasional self-employment relationship via email as well, in accordance with the procedures outlined in the

News 17/2022 Subject: Article 1, paragraph 121 of the 2022 Budget Law: 0.8 percentage point reduction in the IVS social security contribution rate payable by employees The 2022 Budget Law (Art. 1, paragraph 121 of Law No. 234/2022) provides, on an exceptional basis, for a contribution reduction equal to 0.8% of the IVS rate payable by employees for pay periods from January 1, 2022, to December 31, 2022, a contribution reduction equal to 0.8% of the IVS rate paid by employees of public and private employers (to

News Flash No. 16/2022: An interministerial decree signed by the Minister of Labor in consultation with the Minister for Equal Opportunity has established new requirements for public and private companies with more than 50 employees. Companies must submit the report exclusively online, using the dedicated portal of the Ministry of Labor and Social Policies, accessible at the following address: https://servizi.lavoro.gov

News . 15/2022 Subject: Obligation to submit gender equality report extended to companies with more than 50 employees – submission online only Law No. 162/2021 amended Legislative Decree No. 198/2006 (Equal Opportunity Code) and introduced additional provisions regarding gender equality in the workplace. The requirement to submit the biennial report on gender equality applies to all companies with more than 50 employees

News Flash No. 14/2022 Subject: Update on the new requirement for prior notification of the establishment of occasional self-employment relationships pursuant to Law No. 215 of December 17, 2021 With reference to the mandatory notification of occasional self-employment relationships, in a Notice dated March 24, 2022, the Ministry of Labor and Social Policies announces that, starting Monday, March 28, 2022, at 10:00 a.m., a new application will be available on Servizi Lavoro, accessible to

News Flash No. 13/2022 Subject: New Developments for 2022: Additional Gross Tax Deduction for Taxpayers with Income in the Range of €25,001 to €35,000 The 2022 Budget Law has introduced, among other things, introduced amendments to Article 13 of the Consolidated Income Tax Law, regarding the calculation of gross tax deductions, which are determined differently depending on the type of income included in total income. For the type of income

News Flash No. 07/2022 Subject: Extension of the exemption to promote stable youth employment, female employment, and the Southern Italy Social Security Contribution Reduction In a message dated January 26, 2021 (No. 403), INPS announced that on January 11, 2022, the European Commission, by Decision C(2022) 171 final, extended the applicability of certain incentives provided for in Budget Law No. 178/2020 until June 30, 2022. Therefore, until June 30, 2022: It will be possible to use (s

News Flash No. 06/2022 Decree-Law No. 1 of January 7, 2022, has made vaccination mandatory for the prevention of SARS-CoV-2 infection for Italian citizens and citizens of other European Union member states residing in Italy, as well as for foreign nationals legally residing in Italy who have reached the age of 50, except in documented cases of health risks, which must be substantiated and therefore certified by

News . 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. 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 requested wage supplementation benefits

News . 04/2022 The 2022 Budget Law, No. 234 of December 30, 2021, was published in Gazzetta on December 31, 2021. Important changes regarding labor, families, and businesses. Here is a summary of the most significant ones: New IRPEF rates and methods for calculating tax deductions; IRAP changes; 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 . 03/2022 Subject: Art. 1, paragraph 134, Law No. 234/2021: Permanent Implementation of Mandatory and Optional Paternity Leave INPS Circular No. 1 of January 3, 2022 addresses paternity leave (mandatory and optional) which Law No. 234/2021 (the so-called Budget Law) has made permanent effective as of 2022. The key features are summarized below. In line with existing provisions, for children born, adopted, or placed in foster care as of January 1, 2022,

News 2/2022 Subject: Mandatory reporting to the Regional Labor Inspectorate of occasional self-employment relationships and details on the data to be reported by January 18 Article 13 of Decree-Law No. 146/2021, converted into Law No. 215/2021, has made it mandatory to provide prior notification to the Inspectorate regarding occasional self-employed workers, in order to carry out monitoring activities and combat forms of tax evasion in the employment of such

Subject: Updates and Clarifications Regarding Vulnerable Workers, Mandatory Quarantines with Active Monitoring, Voluntary Home Quarantines with Active Monitoring, and Special Leave for Employed Parents The following updates are provided based on regulatory developments, including recent clarifications from INPS. 1) Protections for employees in the private and public sectors who are in particularly vulnerable conditions Article 26 of the D