As is well known, D.L. No. 73 on "Urgent measures related to the COVID-19 emergency, for businesses, labor, youth, health and territorial services," better known as Decree Supports bis, a full-bodied measure with which the government intended to intervene further in order to "counter" the complex critical issues produced by the Covid-19 pandemic, was published on Gazzetta Official Gazette No. 123.
Decree Law 73/2021 went into effect on 05/26/2021
The following is a summary of the most interesting measures dedicated to labor, while waiting to hear about future News operational (and/or possible further elaboration) by the relevant agencies.
ART. 40, COMMENTS 1-3 - Additional provisions on wage subsidies and exemption from additional contribution.
Article 40 of Decree Law No. 73 of May 25, 2021 regulates the measures available to employers covered by the CIGO, who need to suspend or reduce activities and have to resort to social shock absorbers after CIGO COVID-19.
As a reminder, these employers can take advantage, until June 30, 2021, of the 13 weeks provided for by Decree Law No. 41/2021 (so-called Support Decree), to be placed as of April 1. These weeks, in turn, follow the 12 weeks granted by Law No. 178/2020 and used in the period from January 1 to March 31, 2021.
With the measure that is the subject of this circular, employers subject to CIGO, will be able to apply:
from July 1, 2021, the ordinary and extraordinary redundancy fund pursuant to Legislative Decree No. 148/2015 (without the application of the additional contribution until 12/31/2021) or, alternatively,
from 05/26/2021 until 12/31/2021, if there is a 50 percent drop in turnover, CIGS in derogation, for a maximum duration of 26 weeks, subject to the stipulation of company collective agreements to reduce the work activity of workers in force, aimed at maintaining employment levels in the phase of resumption of activities after the epidemiological emergency.
Focus:
Employers referred to in Art. 8, Paragraph 1, Decree Law 41/2021 (converted into Law 69/2021) who experienced a 50% drop in turnover in the first half of 2021 compared to the first half of 2019, can apply for CIGS as an exception to Articles 4 and 21 of Legislative Decree 148/2015, for a maximum duration of 26 weeks starting from 26/05/2021 and ending on 31/12/2021.
The application, as mentioned above, is subject to the stipulation of company collective agreements (Art. 51 Legislative Decree 81/2015) to reduce the work activity of workers in force as of May 26, 2021, aimed at maintaining employment levels in the phase of resumption of activities after the current pandemic emergency.