Following the publication in Gazzetta Official Gazette of the so-called Supports Decree, the following are the main labor provisions effective as of March 23, 2021 for 60 days, that is, until its conversion into Law.
The main measures in the labor area include additional weeks of layoffs that differ in duration depending on the type of cushion accessed, an extension to the ban on collective dismissals and for objective reasons, and an extension for the use of temporary contracts without a reason.
Regarding fiscal measures of greater interest in the labor sphere, we report the suspension of tax payments and the extension of sending and delivery of the Single Certification to March 31, 2021.
1. PROVISIONS ON INTEGRATION TREATMENT
SALARY (art.8)
Private employers who suspend or reduce work activity due to events
attributable to the epidemiological emergency from COVID-19 may present, for the
workers in force as of March 23, 2021, application for the granting of the
wage supplementation for a period that differs, in time location and duration,
based on the type of shock absorber accessed.
Specifically:
(a) For employers covered by ordinary wage supplementation treatment CIGO, the possibility of applying for wage supplementation treatment for a period of 13 weeks, to be used between April 1 and June 30, 2021, was introduced;
b) For employers who pay contributions to solidarity funds and are covered by the ordinary allowance, the possibility of applying for wage supplementation for a period of 28 weeks, to be taken between April 1 and December 31, 2021, was introduced;
(c) for employers not covered by the previous measures and therefore beneficiaries of the CIGD CIGD, the period is 28 weeks to be used between April 1 and December 31, 2021.
(d) for agricultural employers who pay contributions to the CISOA extraordinary agricultural workers' redundancy fund, the possibility of using the treatment for 120 days, to be used in the period between April 1 and December 31, 2021, was introduced.
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Inps message No. 1297/2021 recalls that for the ordinary allowance and for the cassa integrazione in deroga with an emergency nature, Budget Law for 2021 No. 178/2020 granted a maximum period of 12 weeks from January 1, 2021 to June 30, 2021. The Institute points out that "given that the regulatory framework declined by Decree-Law No. 41/2021 does not provide for the imputation to the new 28 weeks of the periods of integration previously already applied for and authorized under the aforementioned Law No. 178/2020, placed, even partially, in periods after April 1, 2021, it follows that the new period of treatments (28 weeks) must be considered additional to the previous one.
Consequently, the employers in question have a total of 40 weeks of treatment available from January 1, 2021 to December 31, 2021. It should be noted, however, that the 12-week period stipulated in Article 1, Paragraph 300 of Budget Law 2021 must be placed no later than June 30, 2021."
On this point, the necessary clarifications from INPS' explanatory circular are awaited.