News . 17/2022 Subject: Art. 1, paragraph 121 of the 2022 Budget Law: Exemption of 0.8 percentage points on the portion of IVS social security contributions payable by employees The 2022 Budget Law (Article 1, paragraph 121 of Law No. 234/2022) has provided, on an exceptional basis, for pay periods from 01/01/2022 to 31/12/2022 , a contribution reduction equal to 0.8% of the IVS rate payable by employees of public and private employers (a

News Flash No. 07/2022 Subject: Extension of exemptions to promote stable youth employment, female employment, and social security contribution relief in southern Italy INPS, in its message No. 403 of January 26, 2021, announced that on January 11, 2022, the European Commission, with Decision C(2022) 171 final , extended the applicability of certain concessions 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 request wage supplementation. On January 14, 2022, INPS issued message no. 197, in which the Institute provides clarification regarding the scope of application of the exemption from social security contributions for employers who have not requested wage supplementation.

News 04/2022 The Budget Law for the year 2022, no. 234 of December 30, 2021, was published in Gazzetta on December 31, 2021. Important changes regarding employment, families, and businesses. Here is a summary of the most important changes: New income tax 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 relief from social security contributions for

News . 03/2022 Subject: Art. 1 - paragraph 134 - Law no. 234/2021: Stabilization 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 stabilized with effect from 2022. The essential features are summarized below. In line with what was already provided for, for children born, adopted, or placed in foster care on or after 01/01/2022

News 1/2022 Legislative Decree no. 230/2021 was published in Gazzetta no. 309 of December 30, 2021, whereby the Government, in implementation of Delegated Law no. 46/2021, establishes the Universal Child Allowance (hereinafter also referred to as AUU) effective from March 1, 2022. The financial benefit introduced by the new allowance will be paid on a monthly basis for the period from March of each year to February of the following year. Therefore, from March 1

Subject: Initial INPS guidelines on exemption from social security contributions for companies that do not request temporary layoff benefits In a circular, INPS provided initial guidelines on the applicability of the provisions of Article 3 of Decree No. 104/2020 of last August. As already announced in the previous circular, the aforementioned Article 3 recognizes, in favor of employers in the private sector and excluding the agricultural sector

This document reports on the main changes in labor law introduced by the so-called August Decree (Decree Law No. 104/2020), which came into force on August 15, 2020, as the latest measure adopted by the Government to deal with the Covid-19 emergency. In examining the new regulations on social safety nets during employment, we will first review some of the provisions introduced by the Cura Italia Decree and the Relaunch Decree , for

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

News Conversion of Decree Law No. 34 of May 19 into law This document reports the changes made to the provisions of the law referred to above 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 finalization of certain procedures.

In a message dated July 20, no. 2871, INPS provides instructions on the resumption of payments of social security and welfare contributions and premiums for compulsory insurance against accidents and occupational diseases, suspended in accordance with the provisions of the law, also reminding them of the payment deadlines. To this end, it distinguishes between: Companies with employees; Artisans and traders; Clients required to pay contributions to the Separate Fund. Companies

Subject: INPS technical provisions on wage supplementation (News No. 84 of July 10, 2020) In a circular, INPS outlined the changes introduced by the latest decree-laws, No. 34/2020 and No. 52/2020, reviewing the entire current regulations on wage supplementation benefits related to the Covid-19 epidemic and providing instructions on the correct management of applications. Below is

Subject: INPS technical provisions on exceptional wage supplementation (News No. 86 of July 15, 2020; INPS Message No. 2825 of July 15, 2020) In a circular, INPS outlined the changes introduced by the latest decree-laws, nos. 34/2020 and 52/2020, reviewing the entire current framework governing wage supplementation benefits related to the COVID-19 epidemic and providing instructions on the procedure to be followed.

Subject: INPS technical provisions on special redundancy fund for permanent workers and employees of agricultural businesses (CISOA) (News No. 84 of July 1, 2020) In a circular, INPS outlined the changes introduced by the latest decree-laws, nos. 34/2020 and 52/2020, reviewing the entire current framework governing wage supplementation linked to the Covid-19 epidemic and providing the

News - Tax measures contained in the so-called Relaunch Decree Subject: Decree-Law No. 34 of May 19, 2020 Concluding the News the so-called Relaunch Decree, this circular reports on the main tax measures contained in the legislation in question, including the further extension of tax and social security contributions suspended as a result of the COVID-19 epidemiological emergency. Title VI: Tax measures (Articles 119-1

News - Relaunch Decree Subject: Decree-Law No. 34 News May 19, 2020 Following News , this document reports the additional provisions of greatest significance 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 C

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 applicable from May 19, 2020, for 60 days or until its conversion into law, regarding social safety nets are reported below. The decree in question, the relevant parts of which are highlighted in this circular, is composed and divided as follows: Title I: Health and

As is well known, Law 160/2019, amending Article 1, paragraph 102, of Law 295/2017, provides that, for new hires in 2019 and 2020, workers up to 35 years of age (34 years and 364 days) the application of an exemption from the payment of social security contributions by the employer. The "basic" condition is that the recruitment takes place with 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 on from what was previously submitted: News Decree-Law No. 18 of March 17, 2020 → referred to as News social News News Decree-Law No. 18 of March 17, 2020 → referred to as News Cura Italia News - News , advance integration benefits, and reduction of the tax wedge from July 1, 2020. This document sets out the changes made to the provisions of the law.

Following clarification on how to take COVID-19 leave (Art. 23 of Decree Law No. 18/2020), specifically on its compatibility with other types of leave (Table 1) or on the compatibility of leave with the conditions of the other parent belonging to the same household (Table 2), below is a summary of the Institute's guidelines. The household of the parent requesting leave