Provisions contained in the Sostegni Decree (Legislative Decree no. 41/2021)

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

Among the key labor measures are additional weeks of wage supplementation, varying in duration based on the type of social safety net accessed, the extension of the ban on collective redundancies and dismissals for objective justified reasons, and the extension for the use of fixed-term contracts without a specific causal justification.

Concerning fiscal measures, particularly those relevant to the labor sector, the suspension of tax payments and the extension for submitting and delivering the Certificazione Unica (Single Certification) until March 31, 2021, are noted.

1. PROVISIONS REGARDING WAGE SUPPLEMENTATION

TREATMENTS (Art. 8)

Private employers who suspend or reduce work activities due to events

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

in force 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 social safety net accessed.

Specifically:

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

• b) For employers contributing to solidarity funds and eligible for the ordinary allowance, the option to request wage supplementation for a period of 28 weeks, to be utilized between April 1 and December 31, 2021, has been introduced;

• c) For employers not covered by the aforementioned measures and thus beneficiaries of the extraordinary wage supplementation in derogation (CIGD), the period is 28 weeks, to be utilized between April 1 and December 31, 2021.

• d) For agricultural employers contributing to the extraordinary wage supplementation for agricultural workers (CISOA), the option to access the treatment for 120 days, to be utilized between April 1 and December 31, 2021, has been introduced.

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INPS message no. 1297/2021 reminds that for the ordinary allowance and the emergency extraordinary wage supplementation in derogation, Budget Law no. 178/2020 for 2021 granted a maximum period of 12 weeks from January 1, 2021, to June 30, 2021. The Institute notes 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 wage supplementation periods previously requested and authorized under the aforementioned Law no. 178/2020, even partially placed in periods subsequent to April 1, 2021, it follows that the new period of treatments (28 weeks) must be considered additional to the previous one.'

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

Regarding this matter, further clarifications are awaited from the INPS explanatory News.

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