Provisions contained in the “Sostegni” Decree (Decree-Law No. 41/2021)
- March 31, 2021
- Reading time: 9 min
Following the publication of the so-called “Sostegni Decree” in the Official Gazzetta , the main provisions regarding employment, effective as of March 23, 2021, for a period of 60 days—or until its conversion into law—are set forth below.
Among the key labor-related measures are additional weeks of temporary layoff benefits—the duration of which varies depending on the type of unemployment benefit program to which one is eligible—the extension of the ban on mass layoffs and layoffs for just cause, and the extension of the allowance for using fixed-term contracts without cause.
With regard to tax measures of particular relevance to the labor sector, these include the suspension of tax payments and the extension of the deadline for filing and submitting the Single Certification to March 31, 2021.
1. PROVISIONS REGARDING SUPPLEMENTAL BENEFITS
WAGES (Art. 8)
Private employers who suspend or reduce work due to certain events
related to the COVID-19 public health emergency may submit, for the
Employees on the payroll as of March 23, 2021; application for the grant of
wage supplementation for a period that varies in terms of timing and duration,
depending on the type of shock absorber you have access to.
Specifically:
a) For employers eligible for the standard CIGO wage supplementation program, the option has been introduced to apply for wage supplementation for a period of 13 weeks, to be taken between April 1 and June 30, 2021;
b) For employers who pay contributions to solidarity funds and are eligible for the ordinary allowance, the option has been introduced to apply for wage supplementation for a period of 28 weeks, to be used between April 1 and December 31, 2021;
c) For employers not covered by the previous measures and who are therefore eligible for the exceptional wage subsidy (CIGD), 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 layoff fund for agricultural workers, the option to access the benefit for 120 days has been introduced, to be used between April 1 and December 31, 2021.
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INPS Notice No. 1297/2021 notes that, for the ordinary unemployment benefit and the emergency exceptional wage subsidy, the 2021 Budget Law No. 178/2020 established a maximum period of 12 weeks from January 1, 2021, to June 30, 2021. The Institute notes that “given that the regulatory framework established by Decree-Law No. 41/2021 does not provide for the inclusion in the new 28-week period of any periods of benefits previously requested and authorized under the aforementioned Law No. 178/2020 that fall, even partially, in periods after April 1, 2021, it follows that the new benefit period (28 weeks) must be considered in addition to the previous one.”
Consequently, the employers in question have a total of 40 weeks of benefits available from January 1, 2021, through December 31, 2021. It should be noted, however, that the 12-week period provided for in Article 1, paragraph 300, of the 2021 Budget Law must be used no later than June 30, 2021.”
On this point, we are awaiting the necessary clarifications from the INPS explanatory circular.
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