We hereby report the main changes, in the field of labor law, introduced during the conversion into law of the Milleproroghe Decree, which came into force on March 02, 2021.
Suspension of the statute of limitations on social security and welfare contributions (Art.11 co.9)
The statute of limitations for compulsory social security and welfare contributions (ex art. 3, para. 9, Law No. 335/1995), are suspended for the period from December 31, 2020 until June 30, 2021. The resumption of the aforementioned terms will start from the end of the suspension period. In the event that the same begin their effective date during this period, the prescriptive terms will run from July 1, 2021.
Cassa integrazione Covid-19: 2020 amnesty (art.11 co. 10-bis)
The deadlines for submitting applications for access to Covid-19 wage supplement treatments, along with the submission deadlines for transmitting data for payment or balance of the same (Form SR-41), which expired by Dec. 31, 2020, are postponed to March 31, 2021. Therefore, companies that had submitted the application or employee data late will be able to have their supplementation payments recognized-if they provide the transmission by March 31, 2021-without the burden falling on them. Any applications and Form SR41 relating to weeks of wage supplementation in December 2020, the deadlines for which had expired by January 31, 2021, do not fall within the scope of the amnesty provided by the Milleproroghe Decree.