De Luca & Partners

Recovery Decree: two tax credits in favor of the employer (Il Sole 24 Ore, 23 May 2020 – Vittorio De Luca and Antonella Iacobellis)

The so called “Decreto Rilancio” provides with also rules relating to health and safety at work.

First of all, to facilitate the phase of the business continuity and restart, Decreto Rilancio establish two tax credits in favor of the employer that carries out intervention in order to prevent the contagion and to limit the risk of spread of Covid 19 in the workplace.

The Recovery Decree also emphasiz the relevance of smart working, recognizing the right to the smart working until the end of the epidemiological emergency – Covid-19, to parents employed in the private sector who have at least one child under the age of 14, a condition that (i) there is no other parent in the household benefiting from income support instruments in the event of suspension or cessation of the working activity or (ii) there is non-working parent.

Vittorio De Luca and Antonella Iacobellis talk about it for Il Sole 24 Ore on Saturday 23rd May, on the special dedicated to the work rules of the Recovery Decree.

Download on the Il Sole 24 ore Website the contribution of the firm on safety and health at work.

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