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DECONTRIBUTION IN THE SOUTH-INPS INSTRUCTIONS

Article 27 of Legislative Decree 104/2020 introduced a tax relief measure for employment in disadvantaged areas (so-called “Decontribution” in the South), consisting of an exemption from the payment of

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EXTENSION OF THE STATE OF EMERGENCY AND AGILE WORKING

Legislative Decree 83/2020, containing urgent measures relating to the expiration of the declaration of the COVID epidemiological emergency has, with amendments, been converted into Law 124/2020, in force from 29th September.
Legislative Decree 125/2020, in force from 8th October 2020, consequently set out the

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TRANSNATIONAL POSTING NEWS

Legislative Decree 122/2020, in force since 30th September 2020, has been published in the Official Gazette, integrating national legislation on transnational posting (Legislative Decree 136/2016). The Decree implements Directive (EU) 2018/957, amending Directive 96/71/EC, relating to th

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EXTENSION TO BAN ON DISMISSALS
Exception
INITIAL INDICATIONS ON CONTRIBUTION EXEMPTIONS AS ALTERNATIVE TO SALARY SUPPLEMENTS
Framework and measures
Conditions of entitlement

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FIRST INDICATIONS OF NEW COVID SOCIAL SHOCK ABSORBERS

Legislative Decree 104/2020, otherwise known as the August Decree, has transformed the parameters of COVID-19 social safety nets (namely the CIGO Ordinary Earnings Guarantee​​ Fund, the CIGD Exceptional Earnings Guarantee Funds, ASO Ordinary Earnings and the CISOA Redundancy Funds for workers and employees).

Employers are able to access these new funding sources, regardless of any previous applications or their implementation during the first half of the current year:

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RECOVERY OF PAYMENTS POST-COVID​​

INAIL and INPS have provided operational clarifications relating to provisions for the resumption of the collection of social security and welfare contributions and premiums for obligatory insurance.

Articles 126 and 127 of Legislative Decree 34/2020 had already established that suspended payments were to be made, without the application of penalties or interest, in a single payment by

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BAN ON DISMISSALS AND NASPI

INPS has provided clarifications regarding NASpI benefits in light of the ban on dismissals, introduced by the​​ Cure Italy​​ Decree and extended by the “Relaunch”​​ Decree.

In terms of individual dismissals, the employer cannot

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SUSPENSION OF ATTACHMENT ORDERS ON SALARIES AND PENSIONS

The “Relaunch” Decree introduced new measures in favour of taxpayers in the field of tax collection.

Specifically, the law provides for the suspension of payment terms​​ deriving from tax demands, debit notices and assessment notices entrusted to collection agents to 31st​​ August, as well as for the

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EXTENSION OF SUSPENSION OF PAYMENT TERMS

The Relaunch Decree extended, through Article 126, the suspension of the payment of taxes and contributions, already provided for by Legislative Decree 23/2020, until

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RELAUNCH DECREE – NEWS ON SOCIAL SAFETY NETS

Among the numerous emergency measures of the Relaunch Decree, those which were perhaps most eagerly awaited were those relating to working support and, more specifically, social safety nets.
Ordinary Earnings Guarantee Funds (CIGO) and Ordinary Earnings Integration Funds (FIS)
The Relaunch Decree, modifying the provisions of Legislative Decree 18/2020, has increased CIGO and FIS supplementary salary funding with the