Update of contribution rates following the reorganization of wage supplementation benefits
- giorgiafrisenda
- July 21, 2022
- Reading time: 11 min
News . 29/2022
With News . 76 of June 30, 2022 and the subsequent message no. 2637 of July 1, 2022 , INPS provided operational instructions for the adjustment of ordinary contributions due for the financing of wage supplements, taking into account the reform introduced by Budget Law No. 234 of December 30, 2021.
As announced in our News January 18, 2022, Law No. 234/2021, in Article 1, paragraphs 191 to 220, has significantly amended the regulations on social safety nets contained in Legislative Decree No. 148 of September 14, 2015.
In summary, starting from a social protection system based on the following wage supplementation benefits:
The CIGO (Ordinary Redundancy Fund)
Bilateral Solidarity Funds
The FIS (Wage Supplementation Fund)
The CIGS (Extraordinary Redundancy Fund)
The regulatory framework has been reformed in order to extend the number of workers eligible for social safety nets on the one hand, and to expand the number of employers who can apply for social safety nets when certain conditions provided for by law are met on the other.
The result is a new regulatory framework that has broadened protection, with the fundamental aim of ensuring social protection that is as widespread as possible.
The reform introduced by the Budget Law extended, with effect from January 1, 2022, the relevant protections to workers with apprenticeship contracts of any type (including first and third level, i.e., also for "dual" apprenticeships and higher education and research apprenticeships) and to home workers.
However, the exclusion of managers from the scope of wage supplements is confirmed (in this regard, it should be noted that managerial staff may only receive benefits from solidarity funds and be subject to the related contribution obligations if expressly provided for in the interministerial decrees establishing such funds, if they are employed by employers who are required to contribute to the aforementioned funds).