News n.29/2022
By the News No. 76 of June 30, 2022 and the subsequent message no. 2637 of July 01, 2022 the Inps provided operational instructions for the purpose of adjusting the ordinary contribution due for the financing of wage subsidies, taking into account the reform made in this regard by Budget Law No. 234 of Dec. 30, 2021.
As pre-announced in our January 18, 2022 News , Law No. 234/2021 in Article 1, paragraphs 191 to 220, profoundly amended the legislation on social shock absorbers contained in Legislative Decree No. 148 of September 14, 2015.
In summary, starting with a social protection system that is based on the following wage supplement benefits:
The CIGO (Cassa di Integrazione Ordinaria)
The Bilateral Solidarity Funds
The SIF (Salary Supplement Fund).
The CIGS (Cassa di Integrazione Straordinaria)
the regulatory framework has been reformed so as to broaden the range of workers who are beneficiaries of social safety nets on the one hand, while expanding the range of employers who can apply for social safety nets upon the occurrence of certain conditions stipulated by law, on the other.
The result is a new regulatory framework that has broadened protection, with the fundamental intention of ensuring social protection is as widespread as possible.
The reform introduced by the Budget Law extended, as of January 1, 2022, the relevant protections also to workers with apprenticeship contracts of any type (including first- and third-level apprenticeships, i.e., also for "dual" apprenticeships and apprenticeships for advanced training and research) and home-based workers.
On the other hand, the exclusion from the scope of application of wage subsidies of executives is confirmed (in this regard, it is necessary to specify that, executive personnel can only be recipients of the benefits of the Solidarity Funds and related contribution obligations, if expressly provided for by the Interministerial Decrees establishing them, if they are employed by employers who are obliged to the aforementioned Funds).