Tag: INPS

Bonus for mums: INPS instructions

On 31 January 2024, with circular no. 27/2024, the Italian National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’) provided guidelines and instructions relating to the use of ...

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Recognition of exemptions for youth employment following the reclassification of a previous employment relationship under a permanent employment contract 

In message no. 4178 of 24 November 2023, the Italian National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’) provided some clarification on when the contribution benefit for ...

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Reform of work in sports sector: the INPS issues its operational guidelines

The Italian National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’), with circular no. 88/2023, provided guidance for the management of social security obligations related to the new ...

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Incentive to postpone retirement for employees meet the minimum requirements for access to flexible early retirement: INPS instructions

In Circular no. 82 of 22 September 2023, the Italian National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’) provided practice notes on the incentive to postpone retirement, ...

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INPS Trader Management: dividends from corporations excluded from the taxable amount for contributions (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, October 2023)

With judgment no. 16811 of 13 June 2023, the Italian Court of Cassation affirmed that the taxable base for the payment of the Italian National Social Security Entity (Istituto ...

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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 ...

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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 ...

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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, ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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“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 ...

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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 ...

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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 ...

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