The Decree-Law "Ristori-bis" (Decree-Law 9 November 2020, n. 149) also contains new provisions on employment and social security. Let's see which are the most important.
INTEGRATION PAYMENT
The new Decree-Law corrects the previous "Ristori" decree by extending to 15 November 2020, instead of 31 October, the deadlines for sending applications for the redundancy fund for Covid-19 and for transmitting the data necessary for payment or for the balance of the same which, in application of the ordinary regulations, is placed between 1 and 30 September last.
It should also be noted that the various wage integration treatments provided for by the first "Ristori" decree (ordinary Cig, ordinary check, Cig in derogation for Covid-19) are also recognized to workers in force on the date of entry into force of the new Decree-Law , i.e. the 9th of the current month,
Finally, the alternative bilateral funds for crafts and administration are authorized to use the sums allocated by the "August" Decree-Law also for the disbursements of the ordinary Covid-19 check until 12 July last.
SUSPENSION OF CONTRIBUTION PAYMENTS
The new decree extends the application of the suspension of social security payments due in November to private employers whose activities were not included in the first "Ristori" decree, and identified in Annex 1 of the "Ristori-bis" decree. However, the suspension does not concern the payments due for the compulsory INAIL insurance.
It should be noted that this facilitation involves the payment, without penalties and interest, of the suspended contributions in a single solution by 16 March 2021 or in a maximum of 4 monthly installments of the same amount, with the first installment always by 16 March 2021.
The payments of social security and welfare contributions due in November 2020 are also suspended, in the same manner, in favor of private employers who have production or operating units in the so-called "red areas" already identified or which will be identified later, belonging to the sectors of annex 2 of the same "Ristori-bis" decree.
The identification data relating to the employers will be communicated by the Revenue Agency to the INPS, in order to allow the recognition to the beneficiaries of the measures concerning the suspension of contributions.
As regards subjects belonging to the agricultural, fishing and aquaculture supply chains, including wine and beer producers, the "Ristori-bis" decree recognizes the exemption from the payment of social security and welfare contributions, excluding bonuses and contributions to INAIL, also for the next December salary period.
All the concessions indicated are attributed in accordance with current European Union legislation on state aid.
EXTRAORDINARY LEAVE FOR PARENTS
In relation to smart working and overtime leave compensated at 50 per cent of the salary for worker-parents, further measures have been introduced, limited to the so-called "red zones" already identified or which will be identified later.
Where teaching activity is suspended in these areas in the presence of lower secondary schools, and only in cases where the work activity cannot be carried out in smart working mode, it is recognized, alternatively, for both the parents of pupils of the aforementioned schools, if employed workers, the right to abstain from work for the entire duration of the suspension.
The wage loss deriving from the absence is compensated by INPS at 50% of the salary, taking as reference the global average daily salary of the expired pay period immediately preceding the one in which the leave began.
The benefit also concerns parents with children with disabilities in a situation of ascertained seriousness pursuant to current legislation, enrolled in schools of all levels or hosted in day care centers, for which closure has been ordered pursuant to the Prime Ministerial Decree of 24 October and 3 November 2020.
BONUS BABY SITTING
Also starting from 9 November, limited to the "red areas", in which the suspension of teaching activities in the presence of lower secondary schools is suspended, the parents of the related pupils enrolled in the INPS Separate Management (self-employed, collaborators continuous or occasional) or enrolled in the special management of the Compulsory General Insurance and not enrolled in other compulsory social security forms (artisans, traders) have the right to benefit from one or more bonuses for the purchase of baby-sitting services within the overall maximum limit of 1.000 euros, to be used for services rendered during the period of suspension of face-to-face teaching activities.
The recognition of the bonus is provided alternatively to both parents in the only case in which the work performance cannot be carried out in smart working mode and is subject to the condition that there is no other parent in the family who is the beneficiary of a support instrument to income, in the event of suspension or cessation of work, or unemployed non-workers.
SPORTS WORKERS
Finally, the "Ristori-bis" decree provides a clarification on the application of the 800 euro indemnity provided for by art. 17 of the previous "Refreshments" decree for the current month of November, in favor of sports workers with a collaboration relationship, who, as a result of the epidemiological emergency from Covid-19, have ceased, reduced or suspended their activity: they are considered due to the emergency, all collaboration relationships expired on 31 October 2020 and not renewed.
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