FIRST INDICATIONS ON SOCIAL SAFETY NETS OF THE SUPPORT DECREE
With the message no. 1297/2021, the Inps has issued the first operational instructions on the new provisions of the so called “Decreto Sostegni” (Decree-Law no. 41/2021) on the subject of social safety nets for employees in connection with the current epidemiological emergency. The novelties operate both on the regulatory and on the operational side: the Cigo and Cigd, ordinary allowance and Cisoa treatments have been redefined, by re-determining the maximum number of weeks that can be requested by the companies suspending or reducing the working activity and differentiating the time period in which the treatments can be applied, for which no additional contribution is due.
The weeks granted by the Support Decree are in addition to those already available under the Budget Law 2021, but each group of weeks can only be used in the period provided for by the reference rule.
Access to the new period of wage subsidies under the Support Decree:
- is also possible for employers who have never applied for wage subsidies for the various COVID-19 causes introduced previously;
- applies to workers employed on 23 March 2021.
|Social safety net||Maximum number of weeks||Period of use|
|Cigo||12||13||1/1/2021 – 31/3/2021||1/4/2021 – 30/6/2021|
|Aso Cigd||12||28||1/1/2021 – 30/6/2021||1/4/2021 – 31/12/2021|
For requests of the new weeks provided by the Support Decree, the new causal code “COVID 19 – DL 41/21” must be used.
In addition, for Cigd treatments related to companies in the Autonomous Provinces of Trento and Bolzano, the following new reasons must be used, respectively:
- “COVID 19 – DL 41/21 – Deroga Trento”;
- “COVID 19 – DL 41/21 – Deroga Bolzano”.
Cigo from Cigs
Also companies that, as of 23 March 2021, are currently undergoing CIGS treatment, and that have to suspend the programme due to the interruption of production activities as a result of the epidemiological emergency, can access ordinary wage integration treatment, for a maximum duration of 13 weeks, for periods starting from 1 April 2021 to 30 June 2021, provided that they fall within a sector for which there is the right to access CIGS benefits, by submitting an application with the new reason “COVID 19 – DL 41/21-sospensione Cigs”.
Applications for access to the treatments provided for by the Support Decree must be submitted to Inps, under penalty of forfeiture, by the end of the month following the month in which the period of suspension or reduction of activity began. Applications relating to suspensions or reductions in activity that began in April 2021 may be submitted by 31 May 2021.
In case of direct payment by Inps, the employer is required to send all the necessary data for the payment or balance of the wage supplement by the end of the month following the month in which the period of wage supplement is placed or within 30 days from the notification of the Pec containing the authorisation, if this term is more favourable to the company. Once these deadlines have expired, the payment of the benefit and the related charges remain the responsibility of the defaulting employer.
Payment of benefits
The possibility for the company to advance the benefits and to settle the amounts later remains unchanged, as well as the possibility to request direct payment by the Inps, without having to produce documentation proving the financial difficulties of the company. With regard to the direct payment, it is also possible the 40% advance by Inps, as explained in message no. 2489/2020 and circular no. 78/2020.
The method of payment with the adjustment system has been extended to all treatments related to the emergency from COVID-19, including those related to Cigd, previously limited to only multi-localised companies. Therefore, with respect to the weeks of suspension or reduction of work related to Cigd treatments starting from 1 April 2021, the employers concerned may use the adjustment system as an alternative to the direct payment system.
LDP Payroll remains at your disposal for any further clarifications.