Main measures for workers and companies – Call for proposals “Dote Impresa Collocamento mirato”

News n.21/2022

Subject: Main measures for workers and businesses – From the Energy Decree to the Aid Decree and the new “Dote Impresa Collocamento mirato” call for proposals

This News aims to summarize the main measures provided for by the recent Decrees published in the Gazzetta Ufficiale, which concern economic measures in favor of workers and businesses.

Measures provided for by Decree Law n. 21 of March 21, 2022 – Energy Decree also known as Ukraine bis – which came into force on March 22, 2022

Pending its conversion into law, which is now imminent, we remind you that this Decree, conceived by the legislator to establish urgent measures to counter the economic and humanitarian effects of the Ukrainian crisis, has provided for various support measures for businesses and employees.

• Support measures for employees – Focus on Fuel Bonus for employees

In Title I – Containment of diesel and petrol prices, article 2 - Fuel Bonus for employees

the legislator has specified that, for the year 2022, the amount of the value of fuel vouchers or similar securities transferred free of charge by private companies to employees for the purchase of fuel, within the limit of Euro 200.00 (two hundred/00) per worker, does not contribute to the formation of income pursuant to art. 51 of the TUIR.

The expenses deriving from this, estimated at 9.9 million euros for the year 2022 and 0.9 million euros for the year 2023, are covered by the increased revenues deriving from the extraordinary solidarity contribution borne by entities that carry out activities of electricity production, methane gas production or natural gas extraction in the territory of the State, and by entities that carry out activities of production, distribution and trade of petroleum products.

While awaiting clarification from the Revenue Agency, an amendment to the draft conversion law would extend the audience to employees of entities that are not companies, such as professional firms or Third Sector Bodies that exclusively carry out non-commercial activities.

The benefit exclusively concerns employees of private employers. Therefore, collaborators (occasional freelancers, co.co.co., directors) would be excluded, as would other subjects receiving assimilated employment income (for example, trainees).

The allocation of fuel vouchers will be on a voluntary basis only; therefore, the employer will decide whether to issue them and up to what amount (within the maximum amount of Euro 200.00). The provision of vouchers to employees must take place by December 31, 2022. The fuel voucher can be granted to employed workers with both fixed-term and permanent contracts, whether full-time or part-time.

The granting of the maximum value of the fuel voucher or vouchers is the responsibility of the worker and only up to a maximum amount of 200.00 euros per year. Therefore, if a worker has already received fuel vouchers, up to the maximum limit, from one employer, they will not be able to receive any more from another employer. We await the conversion law of the Decree and clarifications from the Revenue Agency.

• Support measures for businesses

The Decree provides for tax credits, installment payments for energy consumption bills, making the SME Guarantee Fund available, tax credits and transferability of the same to energy-intensive companies and companies with high natural gas consumption.

• Measures for employment

The Decree has dictated provisions regarding wage supplementation for employers of energy-intensive and strategically important companies, who can no longer resort to wage supplementation treatments due to exhaustion of the duration limits in the use of the related benefits, for which an ordinary wage supplementation treatment is recognized for the year 2022, by way of derogation and within a certain maximum spending limit (150 million euros for the year 2022), for a maximum of 26 weeks usable until December 31, 2022. The INPS (National Social Security Institute) monitors the spending limit and, if reached, will not consider further applications.

In order to cope with situations of particular economic difficulty for the year 2022, employers in the tourism sector who employ up to 15 employees with ATECO codes referred to in Annex I, who can no longer resort to the Wage Supplementation Fund due to exhaustion of the duration limit in the use of the related benefits (i.e., they have already used all 13 weeks in the two-year rolling period for employers who in the previous semester employed on average up to 5 employees or the 26 weeks in the two-year rolling period for employers who employed on average more than 5 employees in the previous semester), an additional wage supplementation treatment of eight weeks usable until December 31, 2022, is exceptionally recognized (within the spending limit of 77.5 million euros for 2022). The INPS will monitor the spending limit and, upon reaching it (even prospectively), will not examine further applications.

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