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. 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 . 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 1/2022 Legislative Decree No. 230/2021 was published in 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 provision 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 prior 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 regarding social safety nets during ongoing employment, we first review some of the provisions introduced by the Cura Italia Decree and the Relaunch Decree, for fo

We hereby inform you that, effective October 1, 2020, access to INPS services, as well as to 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 Conversion into Law of Decree-Law No. 34 of May 19 This document outlines the changes made to the provisions of the legislation in question following its 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 retaining some of the provisions contained therein, such as, for example, the possibility of requesting the final

In a notice dated July 20, No. 2871, INPS provides instructions on the resumption of payments of social security and welfare contributions and premiums for mandatory insurance against occupational accidents and 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 Guidelines on Wage Supplementation (News , July 10, 2020, No. 84) The INPS has issued a circular outlining 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 proper handling of applications. Below is

Subject: INPS Technical Guidelines on Exceptional Wage Supplementation (News , July 15, 2020, No. 86; INPS Message, July 15, 2020, No. 2825) 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 procedure

Subject: INPS Technical Guidelines Regarding the Special Layoff Fund for Permanent Workers and Employees of Agricultural Enterprises (CISOA) (News , July 1, 2020, No. 84) INPS has issued a circular outlining 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 - Tax Measures of the so-called Relaunch Decree Subject: Decree-Law No. 34 of May 19, 2020. Following the previous News the so-called Relaunch Decree, this circular outlines the main tax measures contained in the aforementioned legislation, notably including the further extension of tax and social security payments suspended due to the COVID-19 pandemic. Title VI: Tax Measures (Articles 119–16)

News - Relaunch Decree Subject: Decree-Law No. 34 of May 19, 2020 Following the News yesterday, this document sets out the most significant additional provisions contained in the so-called Relaunch Decree. Title III: Measures in Favor 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 - Relaunch Decree Subject: Decree-Law No. 34 of May 19, 2020 Following the publication in Gazzetta of the so-called Relaunch Decree, the main provisions regarding social safety nets, effective as of May 19, 2020, for a period of 60 days or until its conversion into law, are set forth below. The decree in question, the relevant sections of which are highlighted in this circular, is structured and divided as follows: Title I: Health and

As is well known, Law No. 160 of 2019, by amending Article 1, paragraph 102, of Law No. 295 of 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 social security contributions payable by the employer. The “basic” condition is that the hiring takes place under a permanent employment contract with increasing protections. Upon fulfillment of the other conditions provided for,

News : Conversion into law of Decree-Law No. 1 of March 17, 2020. Following up on the previous communication: News : Decree-Law No. 18 of March 17, 2020 → titled News Social News News : Decree-Law No. 18 of March 17, 2020 → titled News Cura Italia News - News , advance payments of wage supplementation, and reduction of the tax wedge effective July 1, 2020. This notice outlines the changes made to the regulatory provisions,

Following the clarification 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 belonging to the same household (Table 2), a summary of the Institute’s guidelines is provided below. The household of the parent requesting COVID-19 leave