Italian Law no. 178 of 30 December 2020 (known as “Budget Law”) has extended the provision of salary supplements due to COVID for a further 12 weeks. Unlike what was envisaged by the previous measures, this time the financial support is free. This means that employers are not required to pay an additional contribution in the event of a reduction in turnover of less than 20% compared to 2019 or in the absence of contraction. The 12 weeks must be used within the timeframe between (i) 1 January 2021 and 31 March 2021 for the ordinary financial support fund and (ii) 1 January 2021 and 30 June 2021 for the “Assegno Ordinario” and “Cassa Integrazione in Deroga” wage supplements. On the other hand, employers that do not require the financial support measures in question are exonerated from paying social security contributions (excluding premiums and contributions due to INAIL (Italian workplace accidents insurance institution)) for a maximum of 8 weeks, which can be used by next 31 March. This exemption is limited to wage supplement hours paid in the months of May and June 2020 and is benchmarked and applied on a monthly basis.
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Our HR Breakfasts are back in webinar mode.
Thursday 19 November, De Luca & Partners and HR Capital organised the HR Virtual Breakfast with a technical and legal focus on the latest developments in employment.
Our Senior Associate Alessandra Zilla and HR Capital Labour Consultant Nunzio Lena took stock of recent emergency decrees moderated by our Managing Partner, Vittorio De Luca.
The event was held 9-10 am using the Zoom platform.
AGENDA:
Attendance is free subject to registration
Info: events@delucapartners.it
