Update to Contribution Rates Following the Reorganization of Wage Supplement Programs
News No. 29/2022
By News No. 76 of June 30, 2022 and the subsequent message No. 2637 dated July 1, 2022 , INPS provided operational instructions regarding the adjustment of the ordinary contribution due to finance wage supplements, taking into account the reform introduced in this area by Budget Law No. 234 of December 30, 2021.
As announced in our “ News ” newsletter of January 18, 2022, Law No. 234/2021, in Article 1, paragraphs 191 through 220, has significantly amended the regulations governing social safety nets contained in Legislative Decree No. 148 of September 14, 2015.
In summary, starting with a social protection system based on the following wage-supplementation benefits:
CIGO (Ordinary Layoff Fund)
Bilateral Solidarity Funds
The FIS (Wage Supplement Fund)
The CIGS (Extraordinary Layoff Fund)
The regulatory framework has been reformed to expand the pool of workers eligible for social safety net benefits, on the one hand, and to broaden the pool of employers who can apply for social safety net benefits when certain conditions specified by law are met, on the other.
The result is a new regulatory framework that has expanded coverage, with the fundamental aim of ensuring social protection that is as comprehensive as possible.
The reform introduced by the Budget Law has extended, effective January 1, 2022, the relevant protections to workers with apprenticeship contracts of any type (including first- and third-level apprenticeships—that is, “dual” apprenticeships and advanced training and research apprenticeships) and to home-based workers.
On the other hand, it has been confirmed that executives are excluded from the scope of wage supplementation (in this regard, it should be noted that executives may only be eligible for benefits from the Solidarity Funds and the related contribution obligations if expressly provided for in the interministerial decrees establishing such funds, provided they are employed by employers required to contribute to those funds).
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