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

News Flash No. 07/2022 Subject: Extension of the exemption to promote stable youth employment, female employment, and social security contribution relief for Southern Italy The INPS, in Message No. 403 of January 26, 2021, announces that the European Commission, on January 11, 2022, 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 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 No. 03/2022 Subject: Art. 1, paragraph 134, Law No. 234/2021: Permanent Implementation of Mandatory and Voluntary Paternity Leave INPS Circular No. 1 of January 3, 2022 addresses paternity leave (mandatory and voluntary), which Law No. 234/2021 (the so-called Budget Law) has made permanent effective as of 2022. The key provisions are summarized below. In line with existing provisions, for children born, adopted, or placed in foster care on or after January 1, 2022,

News No. 1/2022 Legislative Decree No. 230/2021 was published in the Official Gazzetta No. 309 of December 30, 2021. Through this decree, the Government—in implementation of Authorizing Law No. 46/2021—establishes the Universal Child Allowance for Dependent Children (hereinafter also referred to as AUU), effective March 1, 2022. The financial benefit introduced by this new program will be paid on a monthly basis for the period running from March of each year through February of the following year. Therefore, starting March 1

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

We hereby inform you that, effective October 1, 2020, access to INPS services, as well as to the services provided by the Ministry of Labor and Social Policies, will be available only through SPID credentials. Access via the Public Digital Identity System (SPID) will be mandatory for everyone—businesses, professionals, and workers—with the exception of users who do not meet the eligibility requirements to apply for such credentials.

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

As is well known, Law 160/2019, by amending Article 1, paragraph 102, of Law 295/2017, provided, for new hires made in 2019 and 2020 of workers up to 35 years of age (34 years and 364 days), an exemption from the payment of employer-paid social security contributions. The “basic” condition is that the hire be made under a permanent employment contract with increasing protections. Provided that the other specified conditions are met,

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