Observatory

Observatory

August Decree: exemption from contribution payments and National Social Security Institute (INPS) clarifications

21 December 2020

In circular no. 133 of 24 November 2020, INPS provided clarifications for the correct management of the contribution exemption under art.6 of Decree Law no. 14 August 2020 no. ...

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Observatory

Intra-corporate transfer – National Labour Inspectorate clarifications

21 December 2020

The National Inspectorate of Labour, with the note no. 1057/2020, has provided clarifications on the conditions to enter and reside in Italy as part of “Intra-Corporate Transfers” or “ICT”) ...

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Observatory

Premiums relating to policies entered into to cover the risk of contracting Covid-19

14 December 2020

With the approach of the year-end adjustment operations, the tax treatment of policies entered into by employers to cover the risk of contracting COVID-19, in favour of their employees, ...

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Observatory

Permanent hiring: new contribution exemption

3 December 2020

In circular no. 133 of 24 November 2020, INPS provided operating instructions for the exemption from social security contributions for hires under permanent employment contracts from 15 August 2020 ...

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