Provisions contained in the Sostegni Decree (Decree Law No. 41/2021)
- Studio Piceci
- March 30, 2021
- Reading time: 9 min
Following the publication in Gazzetta of the so-called Sostegni Decree, below are the main provisions relating to employment, effective from March 23, 2021, for 60 days, or until its conversion into law.
Among the main measures in the field of employment are additional weeks of temporary layoffs, which vary in duration depending on the type of social safety net to which workers have access, the extension of the ban on collective dismissals and dismissals for justified objective reasons, and the extension of the use of fixed-term contracts without cause.
With regard to tax measures, which are of greatest interest in the labor sphere, we note the suspension of tax payments and the extension of the deadline for sending and delivering the Single Certification to March 31, 2021.
1. PROVISIONS ON INTEGRATION TREATMENTS
SALARY (Article 8)
Private employers who suspend or reduce work activities due to events
attributable to the COVID-19 epidemiological emergency may submit, for
employees in service as of March 23, 2021, application for the granting of treatment of
wage supplementation for a period that differs in terms of timing and duration,
depending on the type of shock absorber you have access to.
Specifically:
a) for employers affected by the ordinary CIGO wage supplementation scheme, the possibility has been introduced to apply for wage supplementation for a period of 13 weeks, to be used between April 1 and June 30, 2021;
b) for employers who pay contributions to solidarity funds and are affected by the ordinary allowance, the possibility of requesting wage supplementation for a period of 28 weeks, to be used between April 1 and December 31, 2021, has been introduced;
c) for employers not affected by the above measures and therefore beneficiaries of the CIGD exceptional redundancy fund, the period is 28 weeks to be used between April 1 and December 31, 2021.
d) For agricultural employers who pay contributions to the CISOA extraordinary agricultural workers' redundancy fund, the possibility of recourse to the benefit for 120 days has been introduced, to be used between April 1 and December 31, 2021.
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INPS message no. 1297/2021 reminds us that for ordinary allowances and emergency exceptional redundancy payments, the 2021 Budget Law no. 178/2020 has granted a maximum period of 12 weeks from January 1, 2021, to June 30, 2021. The Institute points out that 'considering that the regulatory framework set out in Decree-Law No. 41/2021 does not provide for the allocation to the new 28 weeks of periods of integration previously requested and authorized under the aforementioned Law No. 178/2020, located, even partially, in periods after April 1, 2021, it follows that the new period of benefits (28 weeks) must be considered additional to the previous one.
Consequently, the employers in question have a total of 40 weeks of benefits available from January 1, 2021, to December 31, 2021. However, it should be noted that the 12-week period provided for in Article 1, paragraph 300, of the 2021 Budget Law must be within and no later than June 30, 2021.
On this point, we await the necessary clarifications from the INPS explanatory circular.