INPS clarifies that in the event of administration, the place of work relevant for the purposes of recognizing the relief must be identified in the place where the service is actually carried out.
Author: PwC TLS
Sostegni Decree – The main measures to support businesses and economic players related to COVID-19 emergency
New urgent measures to support businesses and economic players, related to Covid-19 emergency.
Support Decree: the main labor measures in favor of workers and companies have been extended
The "Support Decree" provides for the extension of the validity period of the main measures already provided for by the so-called "emergency" legislation currently in force in favour of workers and companies, in order to mitigate the effects on employment and income resulting from the Covid-19 epidemiological emergency.
IVASS clarification on the treatment of tax credits connected with the “Cura Italia” and “Rilancio” Decree-Laws
With the entry into force of the Law Decree no. 18 of March 17, 2020 a number of important tax incentives were introduced into the Italian law.
Law no. 104/1992 leaves: new INPS instructions for vertical or mixed part-time
A cura di Marzio Scaglioni e Paola Barresi With the circular no. 45/2021 of March 19, INPS updates the operating instructions for the recognition, in a proportionate way, of the three days of monthly leave in favour of employees who…
Read More Law no. 104/1992 leaves: new INPS instructions for vertical or mixed part-time
Tax treatment of the advance payment of redundancy incentives: clarifications from Italian Tax Authority
Italian tax authority ruled that, instead of the ordinary tax, the separate tax must be applied to the redundancy incentive paid to employees, by way of "advance payment", during the employment relationship.
“Patrimonio Rilancio” aimed at supporting and relaunching the economic-productive system MEF implementation decree published in the Official Journal
Due to Covid-19 emergency, several extraordinary measures have been adopted to prevent and contain its expansion and effects on the economic system.
Extended period for the inbound tax regime
inbound tax regime
A worker unlawfully dismissed and reinstated has the right to receive the allowance in lieu of leave not taken
In the time interval between the date of dismissal and the date of reinstatement, the worker is entitled to receive the allowance in lieu of holidays and leave not taken.
The unexpected opportunities of esports
Prior to COVID the majority of the gamers were already viewed online, but the matches had the glitz and glam of live events - today the pandemic drove the online audience up significantly.