Clarifications on one-off allowances for employees
- giorgiafrisenda
- October 24, 2022
- Reading time: 3 min
News Flash No. 44/2022
The INPS (Italian National Social Security Institute) has provided important clarifications on indemnities A One-off Payment allowances for the months of October and November 2022.
One-time payment of €200 - clarifications
The October monthly payment will include theone-off payment of €200, to be paid upon declaration to their employer to employees who, despite being theoretically eligible for the contribution exemption equal to 0.80 percentage points of the contribution paid by the employee (as recipients of a monthly salary taxable for social security purposes of less than or equal to €2,692), did not benefit from it in July due to a total reduction in employer and employee contributions, by virtue of an event involving total notional contributions payable by the Institute: this condition must have existed for the entire period from January 1 to May 18, 2022. Employees must have been employed in July (even with another employer) and be employed in October 2022.
In message no. 3805 of October 20, 2022, the institute specifies that the allowance is also payable in the event of a trade union leave of absence as referred to in Law No. 300/70; as well as in the event of immediate suspension from the practice of healthcare professions in the event of non-compliance with the vaccination obligation in accordance with the provisions of Article 4, paragraph 4, of Decree-Law No. 44/2021, converted with amendments into Law No. 76/2021; as well as in cases of leave of absence or sabbatical, as provided for in the sector's national collective labor agreement. Finally, the allowance in question is also payable to employees of social cooperatives, in relation to the remuneration paid to disadvantaged categories of persons, for whom there is a reduction to zero of the contribution for compulsory social security and welfare insurance.