News Flash No. 44/2022
Inps has made important clarifications on benefits Una Tantum provided for the accrual months of October and November 2022.
Una Tantum 200 euro - clarifications
With the accrual month of October is theOne-off payment of 200 euros, to be disbursed upon a declaration made to their employer to employees who, despite being theoretically beneficiaries of the contribution exemption equal to 0.80 percentage points of the employee's share of the contribution (as recipients of a monthly taxable salary for social security purposes less than or equal to 2 euros.692), did not benefit from it in July due to a total abatement of the employer's contribution and the employee's contribution, by virtue of an event with total notional contribution borne by the Institute: this condition must have existed for the entire time period from January 1 to May 18, 2022. Employees must have had an employment relationship in July (including with another employer) and be in force in October 2022
The institute by message No. 3805 of Oct. 20, 2022, specifies that the allowance is also due if there has been an event of union leave under Law No. 300/70; as well as also in case there has been an immediate suspension from the exercise of health professions in case of non-fulfillment of the vaccination obligation in accordance with the provisions of Article 4 paragraph 4 of Decree-Law No. 44/2021, converted with amendments into Law No. 76/2021; as well as in the cases of leave or leave of absence, provided by the CCNL of the sector. Finally, the allowance in question is also due to employees of social cooperatives, in relation to the remuneration paid to categories of disadvantaged persons, for whom a zero reduction of the contribution for mandatory social security and welfare insurance is provided.