Provisions contained in the Sostegni Decree (Law Decree No. 41/2021)

Following the publication in the Gazzetta Ufficiale of the so-called Sostegni Decree, the main provisions regarding labor matters, effective from March 23, 2021, for 60 days, or until its conversion into law, are outlined below.

Among the main labor-related measures, there are additional weeks of wage supplementation, which vary in duration depending on the type of income support accessed, the extension of the ban on collective dismissals and dismissals for justified objective reasons, and the extension for the use of fixed-term contracts without a specific rationale.

Regarding fiscal measures of major interest in the labor field, the suspension of tax payments and the extension of the deadline for sending and delivering the Single Certification (Certificazione Unica) to March 31, 2021, are reported.

1. PROVISIONS REGARDING WAGE SUPPLEMENTATION TREATMENTS

SALARIES (art. 8)

Private employers who suspend or reduce work activity due to events

attributable to the COVID-19 epidemiological emergency may submit, for

workers employed as of March 23, 2021, an application for the granting of

wage supplementation for a period that differs, in terms of temporal placement and duration,

based on the type of income support accessed.

Specifically:

• a) for employers affected by the ordinary wage supplementation treatment CIGO, the possibility has been introduced to request the wage supplementation treatment for a period of 13 weeks, to be used between April 1st and June 30th, 2021;

• b) for employers who pay contributions to solidarity funds and are affected by the ordinary allowance, the possibility has been introduced to request wage supplementation for a period of 28 weeks, to be used between April 1st and December 31st, 2021;

• c) for employers not affected by the previous measures and therefore beneficiaries of the CIGD derogation wage supplementation, the period is equal to 28 weeks to be used between April 1st and December 31st, 2021.

• d) for agricultural employers who pay contributions to the CISOA agricultural workers' extraordinary wage supplementation fund, the possibility has been introduced to resort to the treatment for 120 days, to be used in the period between April 1st and December 31st, 2021.

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INPS message no. 1297/2021 recalls that for the ordinary allowance and for the emergency derogation wage supplementation, the Budget Law for 2021 no. 178/2020 granted a maximum period of 12 weeks from January 1st, 2021 to June 30th, 2021. The Institute reports that "considering that the regulatory framework outlined by decree-law no. 41/2021 does not provide for the imputation to the new 28 weeks of the integration periods previously requested and authorized pursuant to the aforementioned law no. 178/2020, placed, even partially, in periods subsequent to April 1st, 2021, it follows that the new period of treatments (28 weeks) must be considered additional to the previous one.

Consequently, the employers in question have a total of 40 weeks of treatments available from January 1st, 2021 to December 31st, 2021. However, it should be noted that the period of 12 weeks provided for by Article 1, paragraph 300, of the 2021 Budget Law, must be placed no later than June 30th, 2021".

On this point, the necessary clarifications are awaited from the explanatory News from INPS.

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