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
With circular letter no. 56 of April 12, 2021, INPS has provided the first clarifications regarding the exemption from contributions for employers who hire employees under the age of ...Read more
The Inland Revenue, in its answer to question no. 123 of 22 February 2021, clarified the tax and social security payment for meal vouchers received by smart working employees. ...Read more
The Supreme Court of Cassation, by Order no. 25225 of 10 November 2020, affirmed that, if there is an unlawful infringement of a right to be employed by a ...Read more
Following the continuation of the state of emergency, the 2021 Budget Law extended the COVID wage subsidies for a further 12 weeks. These 12 weeks must be between 1 ...Read more
The 2021 Budget Law continues to focus on social security contributions, to generate employment and ensuring greater company liquidity. Below is a brief overview of the main legal exemptions. ...Read more
The Supreme Court of Cassation, under Order no. 18955 published on 11 September 2020, stated that in cases of dismissal due to reaching the age limit, the employee is ...Read more
Following the August decree provisions, with the 18 September circular no. 105, INPS has provided the first instructions about the contribution exemption for employers who do not require further ...Read more
The decrees issued during the emergency provided for the suspension of payments due in March, April, and May 2020. Employers included in certain categories outlined in the decrees could ...Read more
The recent reforms in pension laws, the most recent introduced with Italian Legislative Decree no. 78/2010 have made restrictive modifications to the rules for obtaining a pension and sharp ...Read more
Covip (the Pension Fund Supervision Commission) has taken steps to standardize the procedures relating to forms and communications but also registration and payment of the related contribution to supplementary ...Read more
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