Subject: Updates on urgent economic and fiscal measures, labor protection and unavoidable needs
Herewith, we list some important economic and taxation news to protect labor:
News on Emergency Wage Supplementation Fund
In a message No. 4034 of Nov. 18, 2021, the inps published the first indications regarding the interventions in the field of social shock absorbers in constancy of employment relationship provided by Decree Law No. 146 of Oct. 21, 2021, in Article 11: "Wage Supplementation Fund Treatments in case of suspension or reduction of work activity due to events attributable to the epidemiological emergency and blocking of dismissals for economic reasons."
The Inps portal is ready to receive wage supplement applications.
Private employers may submit, for workers in force as of October 22, 2021, an application for Ordinary Allowance and Wage Supplementation Fund on an exceptional basis, for a maximum duration of 13 weeks in the period between October 1 and December 31, 2021, without payment of additional contribution. The treatment is available to employers who have already been fully authorized the 28-week period under Decree Supports no. 41/2021; Private employers in the textile, garment and leather and fur industries, and leather and similar article manufacturing, identified, according to the ATECO 2007 classification of economic activities, by codes 13, 14 and 15, may submit, for workers in force as of October 22, 2021, an application for ordinary wage supplement treatment for a maximum duration of 9 weeks in the period between October 1, 2021 and December 31, 2021, without payment of additional contribution. The treatment is payable once the period authorized under Decree Supports bis No. 73/2021 has elapsed (which, as a reminder, is 17 weeks in the period between July 1 and October 31, 2021); Bilateral Solidarity Funds guarantee the disbursement of the Ordinary Allowance up to the limit of the allocated resources, which are restated at €844 million from which the disbursement of the Ordinary Allowance is also guaranteed, while the resources for Alternative Solidarity Funds (of the craft sector and labor administration) are restated at €700 million.
The private employers mentioned above, for the duration of the use of the treatment, remain precluded from initiating collective dismissal procedures under L.223/1991, as well as, regardless of the number of employees, the termination of the employment contract for objective justified reason, with suspension of the ongoing procedures referred to in Article 7 of L. 604/1966 (declaration by the employer of its intention to proceed with the dismissal for GMO and communication to the Inspectorate, etc.), except for the following cases:
1) final cessation of business resulting from the Company going into liquidation without continuation, even partial, of business;
2) in cases where in the course of liquidation there is no transfer of a complex of assets or activities pursuant to Article 2112 Civil Code;
3) corporate collective agreement, entered into by the comparatively most representative labor organizations nationwide, of incentive for termination of employment, limited to workers who adhere to the above agreement;
4) Bankruptcy of Companies.
News on Parental Leave
The legislature, in Article 9 of Decree Law No. 146/2021 provides that until December 31, 2021, the employee of a cohabiting child under the age of 14, alternating with the other parent, may abstain from work for a period corresponding in whole or in part to the suspension of teaching or educational activity in attendance, for the duration of the child's SARS-Cov-2 infection, as well as the duration of the child's quarantine following contact wherever it occurred. The same benefit is granted to parents with children with disabilities