News n.21/2022
Subject: Main Measures for Workers and Enterprises - From the Energy Decree to the Aid Decree and new Notice "Dote Impresa Collocamento mirato"
This News is intended to summarize the main measures included in the recent Decrees published in Gazzetta Official, and which concern economic measures provided for the benefit of workers and businesses.
Measures under Decree Law No. 21 of March 21, 2022 - Energy Decree also known as Ukraine bis - which came into effect on March 22, 2022
While waiting for its conversion into law, which is now just around the corner, let us recall that this Decree, designed by the legislature in order to establish urgent measures to counter the economic and humanitarian effects of the Ukrainian crisis, provided several measures to support businesses and employees.
Employee Support Measures - Focus on Fuel Bonus to Employees
Under Title I - Containment of diesel and gasoline prices, Article 2 - Fuel bonus to employees.
the legislature has specified that, for the year 2022, the amount of the value of gasoline vouchers or similar securities given free of charge by private companies to employees for the purchase of fuel, within the limit of Euro 200.00 (two hundred/00) per worker, does not contribute to the formation of income under Article 51 of the TUIR.
The resulting costs, which are estimated at 9.9 million euros for the year 2022 and 0.9 million euros for the year 2023, will be provided for through the increased revenue from the extraordinary solidarity contribution borne by entities engaged in the activity of electricity production, methane gas production or natural gas extraction in the territory of the state, and entities engaged in the activity of production, distribution and trade of petroleum products.
Remaining pending clarification from the Internal Revenue Service, an amendment to the conversion bill would extend the scope to employees of entities that are not businesses, such as, for example, professional firms or Third Sector entities that carry out exclusively noncommercial activities.
The benefit applies only to employees of private employers. Therefore, collaborators (casual self-employed, co.co.s, administrators) would be excluded, and other recipients of assimilated labor income (e.g., interns) would also be excluded.
The granting of fuel vouchers will take place only on a voluntary basis; therefore, it will be up to the employer to decide whether to disburse them and up to what amount (subject to the maximum amount of 200.00 euros). The provision of vouchers to workers will have to be made by December 31, 2022. Fuel vouchers can be granted to employees hired on both fixed-term and permanent contracts, whether full-time or part-time.
The granting of the maximum value of the fuel voucher(s) is up to the worker and only up to a maximum amount in the year of 200.00 euros. Therefore, the worker, if he or she has already received fuel vouchers, up to the maximum amount provided, from one employer, will not be able to receive more from another employer. We await in any case the law converting the Decree as well as valuable clarifications from the Internal Revenue Service.
Business support measures
The Decree provided for tax credits, installment payments for energy consumption bills, making available the SME Guarantee Fund, tax credits and transferability of the same to energy-intensive enterprises and natural gas-intensive enterprises.
Measures for work
The Decree dictated provisions on wage supplementation, to employers energy-intensive and strategic interest companies, which can no longer use wage supplementation treatments due to exhaustion of the duration limits in the use of the relevant benefits, for which an ordinary wage supplementation treatment for a maximum of 26 weeks usable until December 31, 2022, is granted, as an exception and within a certain maximum spending limit (150 million euros for the year 2022). Inps will monitor the spending limit and, if it is reached, will not consider further applications.
In order to cope, for the year 2022, with situations of particular economic hardship, employers in the tourism sector who employ up to 15 employees with ATECO codes set out inAnnex I, who can no longer make use of the Wage Supplementation Allowance due to exhaustion of the duration limit in the use of the relevant benefits (i.e., who have already used all 13 weeks in the two-year moving biennium for employers who employed an average of up to 5 employees in the previous six-month period or 26 weeks in the two-year moving biennium for employers who employed an average of more than 5 employees in the previous six-month period) is granted (within the spending limit of 77.5 million euros for 2022) on an exceptional basis, an additional eight weeks of wage supplementation treatment usable until December 31, 2022. Inps will monitor the spending limit and when it is reached (even prospectively), it will not consider further applications.