INPS: NEET incentive and cumulation with other relief – clarification

The Italian National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’), with Message no. 2923 of 10 August 2023, provided important clarification relating to the cumulation of the ...

Read more

Exercise of optional contribution regime: buy-back periods determine if pre-conditions are fulfilled

With Message no. 2564 of 7 July 2023, the Italian National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’) provided operating instructions for the exercise of the voluntary ...

Read more

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

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, ...

Read more

Applications for the one-off social safety net can now be submitted

As from 15 June, the employers who were forced to suspend their activities due to the floods that hit Emilia-Romagna, Marche and Tuscany can submit a simplified application to ...

Read more

INPS: Performance bonus and substitution with corporate welfare measures

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 ...

Read more

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

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 ...

Read more

Expansion contract: access to employment incentives for new recruitment

By message No 1450 of 18 April 2023, the Italian National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’) provided some important clarification on eligibility for employment incentives ...

Read more

Waivers in conciliation proceedings: for INPS, compensation due and settled is also subject to social security contributions (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, May 2023)

With Order No. 8913 of 29 March 2023, the Court of Cassation affirmed that the payment of the social security contribution to the National Social Security Entity (Istituto nazionale ...

Read more

Social shock absorbers: INPS publishes its 2023 guide

The National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’), with Circular No 4 of 16 January 2023, provided a summary of the provisions in force on the ...

Read more

Ministry of Labour: certification of gender equality, tax exemption for companies

The Ministry of Labour and Social Policy, in consultation with the Ministry of Equal Opportunity and Family Affairs and the Ministry of Economy and Finance, issued Italian Ministerial Decree ...

Read more

Ministry of Labour: clarification on training obligations during wage supplements

The Decree of the Italian Ministry of Labour and Social Policies of 2 August 2022 was published in the Italian Official Gazette of 28 October 2022, with the following ...

Read more

INPS: new flexible maternity leave rules

In circular no. 106 of 29 September 2022, INPS provided new instructions for working mothers wanting flexible maternity leave or those exercising the right to abstain from work only ...

Read more

The Expansion Contract and INPS operating instructions 

INPS with circular no. 88 of 25 July 2022, provided operating instructions on the expansion contract, as amended by Law 234/2021 (“Budget Law 2022“). Regulatory reference and recipients The ...

Read more

INPS: clarifications on the COVID 19 pandemic-related deadlines extension for “vulnerable” workers

In its message no. 2622 of 30 June 2022, INPS provided clarification on the provisions of Article 10, paragraph 1-bis, of Decree Law no. 24/2022, converted, with amendments, by ...

Read more

“APE Sociale 2022”: the first INPS clarifications

In circular no. 62 of 25 May 2022, INPS clarified changes introduced by Budget Law 2022 and the new APE Sociale provisions.  The circular (i) lists the heavy labour ...

Read more

Access to early retirement “Quota 102”: INPS provides operating instructions

In circular no. 38 dated 8 March 2022, INPS issued the operating instructions to access the early retirement pension under Art. 1, paragraph 87, of Law no. 234/2021 (“Budget ...

Read more

Contractual remuneration 2022: INPS publishes the instructions for social security purposes

In circular no. 12 of 26 January 2022, INPS explained the scope of application of Ministerial Decree 23 December 2021, which identified the contractual remuneration to be used for ...

Read more

Subscribe to our newsletter
to stay up to date


Contact us for more information

Work with us

We are always looking for new talents to join our team of professionals

At HR Capital we pursue the development and sharing of knowledge, always investing in training and technological innovation.
If you are looking for a company which will appreciate and enhance your talent, send us your CV.

Contact us