Law no. 142, of 21 September 2022, converting decree law no. 115 of 9 August 2022, (“Aiuti-bis” decree) on “Urgent measures on energy, water emergency, social and industrial policies” was published in the Official Gazette no. 221 of 21 September 2022.
The law introduced important changes on remote working. The use of simplified remote working, i.e., without individual agreements, was extended until next 31 December.
The right to perform remote working for parents with children up to 14 years of age and vulnerable workers was extended until the end of the year.
Other labour-related provisions included: (i) the value increase for goods and services that do not form employment income under Art. 51, paragraph 3, TUIR, reached € 600 and was confirmed for 2022. Fringe benefits include the sums paid or reimbursed to employees for the payment of domestic utilities for the integrated water service, electricity and natural gas; (ii) the increase by 1.2 percentage points, for the period from 1 July 2022 to 31 December 2022, the 0.8% exemption on the employee’s share of social security contributions for disability, old age and survivors, introduced by Art. 1, paragraph 121, of the Budget Law 2022 (Law no. 234/2021); (iii) the extension of the number of recipients of the € 200 one-off allowance, introduced by Articles 31 and 32, Decree Law no. 50/2022.
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