News Flash No. 06/2022 Decree-Law No. 1 of January 7, 2022, 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 verified cases of health risks, which must be documented and therefore certified by the

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 earlier circular, the aforementioned Article 3 grants, to employers in the private sector—excluding the agricultural sector—

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 on social safety nets during ongoing employment, we first review some of the provisions introduced by the “Cura Italia” Decree and the “Rilancio” Decree, in order to

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

In a message dated July 20, No. 2871, the INPS provides instructions on the resumption of payments of social security and welfare contributions and premiums for mandatory insurance against work-related accidents and occupational 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 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

Subject: INPS Technical Provisions Regarding the Special Layoff Fund for Permanent Blue-Collar and White-Collar Workers Employed by Agricultural Businesses (CISOA) (INPSNews , No. 84, dated July 1, 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 related to the COVID-19 pandemic and providing the

News 3 - Tax Measures of the So-Called “Relaunch Decree” Subject: Decree-Law No. 34 of May 19, 2020 Following the “ News ” concerning the so-called “Relaunch Decree,” this circular outlines the main tax measures contained in the aforementioned legislation, notably including the further extension of the suspension of tax and social security contributions resulting from the COVID-19 public health emergency. Title VI: Tax Measures (Articles 119–16

News 2 - Relaunch Decree Subject: Decree-Law No. 34 of May 19, 2020 Following the News sent yesterday, this document sets forth the most significant additional provisions contained in the so-called Relaunch Decree. Title III: Measures in Support of Workers Chapter I: Amendments to Decree-Law No. 18 of March 17, 2020, converted with amendments by Law No. 27 of April 24, 2020 PARENTAL LEAVE AND BABYSITTING BONUS FOR WORKERS CO

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,

Following the clarifications regarding the procedures for taking COVID-19 leave (Art. 23 of Decree-Law No. 18/2020)—specifically regarding its compatibility with other types of leave (Table 1) or with the circumstances of the other parent in the same household (Table 2)—the following is a summary of the Institute’s guidelines. The household of the parent requesting COVID-19 leave

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

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

News Weeks 3–4 of the containment measures: In anticipation of the entry into force of the new decree-law soon to be adopted by the Council of Ministers regarding measures to contain 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