News n.24/2022
The so-called Aid Decree (Decree-Law No. 50 of May 17, 2022) published in Gazzetta Official Gazette No. 114 of May 17, 2022, introduced, as a support measure, a one-time allowance of 200.00 euros intended for certain categories of workers, if specific requirements are met.
The essential features of the new measure are summarized below, noting that a provision of the Inps is awaited with regard to its application.
It is considered appropriate to point out that the Decree will have to be converted into law, which is why some passages of the regulations we will report on could be revised, especially considering the many doubts that emerged during the first reading of the legislation.
One-time allowance for employees
Article 31 of the Aiuti Decree introduced, for the benefit of employees, "a one-time compensation sum in the amount of 200.00 euros," to be recognized by employers with the salary of July 2022.
The "one-time payment" will be due once only, even in the case of multiple employment relationships.
The amount that will be disbursed does not constitute income either for tax purposes or for social security and welfare purposes. It is also not transferable, seizable or attachable.
Recovery of the amount disbursed by employers will take place through the Uniemens report, to be produced on the basis of the indications that Inps will provide in an appropriate measure.
Employees, according to the provision, will be entitled to the one-time payment if specific requirements are met, namely:
- They must not be pension or citizenship income holders;
- They must have benefited, during the first four months of 2022, for at least one month, from the 0.8 percent reduction in the IVS contribution rate (a measure introduced by Budget Law 2022, in case of monthly social security taxable income not exceeding 2,692.00 euros).