With the company message dated January 29th, INPS has provided operational indications regarding the new provisions on wage subsidies related to the epidemiological emergency from Covid-19. There budget law 2021 (Law 178/20), intervening, among other things, on the subject of social safety nets in the employment relationship, introduced a further period of ordinary wage redundancy payments (Cigo) and in derogation (Cigd), of ordinary allowance (Aso) and special redundancy fund for agricultural workers (Cisoa), which can be requested by all employers who have had to interrupt or reduce production activity due to events attributable to Covid-19, regardless of the previous use of social shock absorbers until 31 December 2020.
EMPLOYMENT CASH TREATMENTS
Employers who suspend or reduce work activity due to events attributable to the ongoing epidemiological emergency can request the granting of wage redundancy payments (ordinary and in derogation) or ordinary allowance for periods starting from 1 January 2021 and for a maximum duration of 12 weeks. The wage integration periods previously requested and authorized, pursuant to the "Ristori" Decree-Law, after 1 January 2021 are charged to the 12 weeks of the new treatment period.
Moreover, the budget law introduces an important novelty regarding the structure of social safety nets during the employment relationship attributable to Covid-19. In fact, the new discipline differentiates, for the first time, the time frame in which it is possible to place the various treatments.
The new ordinary cash payments for Covid-19 must be placed in the period between 1 January and 31 March 2021, while those relating to the ordinary check and the derogating cash must instead be placed in the period between 1 January and June 30, 2021.
For the agricultural sector, the concession of the agricultural worker fund for Covid-19 is foreseen for a maximum duration of 90 days in the period between 1 January and 30 June 2021. The period can be requested even if no precedents have been presented cash applications with reference "Cisoa Dl Rilancio":
WORKERS CONCERNED
The treatments indicated (ordinary redundancy fund and by way of derogation, ordinary allowance and special redundancy fund for agricultural workers) are applied to workers who are employed by employers requesting the benefit on 1 January 2021 (date of entry into force of the Law budget). With reference to the subjective requirement of the worker (date on which he must be employed by the employer), it remains understood that, in the hypothesis of company transfer pursuant to art. 2112 of the civil code and in the case of workers who become employed by the company taking over the contract, the period during which the workers concerned were employed by the previous employer is also calculated.
ADDITIONAL CONTRIBUTION
Unlike the "August" and "Ristori" decrees, the 2021 budget law not provides for the obligation to pay an additional contribution for employers who access wage integration treatments (ordinary redundancy fund and in derogation and ordinary allowance) for the 12 weeks provided for by the same law.
METHOD OF SUBMITTING APPLICATIONS
The INPS specifies that the telematic services for sending requests for wage supplementation benefits for Covid-19 are already available on its website for periods starting from 1 January 2021. For the transmission of the requests, the new reason must be used. constitution "Covid-19 L. 178/20" both for the ordinary redundancy fund, both for the ordinary allowance, and for the fund in derogation and for the newly established one "Cisoa L. 178/20" for the treatment special redundancy fund for agricultural workers.
CIG BY DEROGATION OF MULTI-LOCATED COMPANIES
The so-called "multi-localized" companies can present the application as "Multi-localized Derogation" only if they have already received the relative first authorization from the Ministry of Labour. All other "multi-localized" employers must instead send the application as an "Inps Derogation".
The derogation requests must be sent exclusively for each single production unit, except for those companies that have requested access to the simplified flow, indicating a production unit on which to merge the requests. In the latter case, the choice of the reference production unit becomes irreversible and as such must also be used in the event of any granting of extension of the Cig treatment in derogation of "Covid-19 L. 178/20", in order to allow proper monitoring by the Institute.
Finally, it should be noted that, for the same production unit and for the same period, it is not possible to request different social safety nets except in cases where the request for layoffs by way of derogation regards workers excluded from the other Covid safety nets (home workers, apprentices, etc. .).
DEADLINE FOR TRANSMISSION OF INSTANCE
Applications referring to periods of suspension or reduction of working hours that began in January 2021 must be presented, under penalty of forfeiture, by 28 February 2021.
