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Observatory

Relief for recruitment of disadvantaged female workers: INPS’ operating instructions

20 July 2023

In Circular No 58/2023 the INPS provided operating instructions for the management of social security obligations connected to contributions’ exemption for the recruitment of female workers, under Article 1, ...

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Observatory

Conversion into law of the ‘Employment Decree’ on social security and welfare

20 July 2023

The text converting Italian Decree-Law No 48/2023 into law, also known as the ‘Employment Decree’, was published in the Italian Official Gazette on 3 July 2023. We set out ...

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Observatory

INPS: Performance bonus and substitution with corporate welfare measures

21 June 2023

In its Circular No 49/2023, and on the basis of the regulatory changes that have taken place in recent years, the INPS implemented the extension of provisions to favour ...

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Observatory

Business Crisis and Insolvency Code: information and contribution obligations on termination of permanent employment relationships

21 June 2023

By its Circular No 46 of 17 May 2023, the Italian National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’) provided some important clarification on the liquidator’s information ...

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