With the Circular no. 47 of 28 March 2020, issued in agreement with the Ministry of Labour, INPS illustrated the measures to support income provided for by the Care Italy Decree, in force since 17 March, about the hypothesis of suspension or reduction of work due to events attributable to the epidemiological emergency by COVID-19, providing the first guidelines for the application of the extraordinary measures introduced, together with instructions on the proper management of the granting process relating to the treatments provided for by articles 19, 20, 21 and 22, D. L. 18/2020, also giving an account of how the same derogate from the current rules governing access to the ordinary instruments of protection in a constant employment relationship.


Cigo and ordinary check – article 19        

Performance Ordinary wage supplementary treatment or access to the FIS ordinary check.

For companies that have production units located in the Municipalities referred to in Annex 1, Prime Ministerial Decree of 1 March 2020, as well as for companies located outside the aforementioned Municipalities, but with workers resident or domiciled in the Municipalities themselves, the ordinary integration treatment salary and ordinary check with reason “COVID-19 national” is added to the treatments required, according to article 13, L.D. 9/2020, using the reason “Emergency COVID-19 L.D. 9 / 2020”.

Receivers Employers operating throughout the national territory, who had to stop or reduce production activities for events attributable to the epidemiological emergency from COVID-19.

They can request ordinary wage subsidies:

a) industrial manufacturing, transport, extraction, plant installation, production and distribution of energy, water and gas;

b) production and work cooperatives that carry out working activities similar to that of the workers of industrial enterprises, except for the cooperatives listed in the Decree of the President of the Republic 30 April 1970, n. 602;

c) enterprises in the forestry and tobacco industries;

d) agricultural, livestock cooperatives and their consortia that carry out the transformation, manipulation and marketing of their own agricultural products for employees only with permanent employment contracts;

e) companies in charge of renting and distributing films and developing and printing cinematographic films;

f) industrial companies for the pressing of olives on behalf of third parties;

g) companies producing ready-mixed concrete;

h) companies involved in electrical and telephone systems;

i) railway operators;

j) industrial undertakings of public authorities unless the capital is wholly owned by the public authorities;

k) industrial and artisan construction and related businesses;

l) industrial companies engaged in the excavation and / or processing of stone material;

m) artisan companies that carry out excavation and processing of stone materials, except for those that carry out this processing activity in laboratories with structures and organization distinct from the excavation activity.




1.XX.XX with 4A and if 3X only between +5 and ≤15

with 1D excluded if 1M or 3T and if 3X only between +5 and ≤15

with 1E or 1F and if 3X only between +5 and ≤15

1.15.04 excluded if 2X
1.15.05 and 1.15.06 with 2E only between +5 and ≤15
1.18.08 excluded if 1M
1.19.01 – 1.20.01 – 1.21.01
institutions 2.XX.XX with 0V (or in any case not PA)
Credit, Insurance, Tax 6.01.XX excluded if 3D or 3F

6.02.XX excluded if 2V

6.03.01 with 1L (if not included in the Tribute Solidarity Fund Regulations)

Tertiary sector 7.01.XX – 7.02.XX – 7.03.01 only between +5 and ≤50
7.04.01 if with 3X or 3B only between +5 and ≤50
7.05.01 – 7.05.02 –7.05.03 – 7.05.04
7.06.01 – 7.06.02
7.07.01 – 7.07.02
7.07.03 excluded if 9U
7.07.05 if with 3X only between +5 and ≤15
7.07.08 excluded if 9A

if 5J and 5K only if +5 and ≤15

7.07.XX with 4A and if with 5K and 5J only if +5 and ≤15
7.07.09 excluded if 1M
Companies falling within the scope of already established Solidarity Funds, regardless of the social security framework, are excluded: 3R (Gruppo Poste Italiane spa); 3F (Cooperative credit); 2M (FS group company); 4P (Air transport and airport system); 2V (Insurance and assistance); 3D (Credit); 6L (Local public transport); 8V (Solimare); 2P (Moorers and Boatmen)
The treatments are intended exclusively for employees employed on February 23, 2020 (in the event of a transfer of business according to Article 2112 of the Italian Civil Code, and in cases of workers who go to work for the company taking over the contract, the period during which the worker was employed by the previous employer is also calculated).

Employers registered with the SIF who, as at 23 February 2020, had a solidarity cheque in progress can also apply for an ordinary allowance.

Companies that have already reached the limits of use of the shock absorbers explained below can also request the treatment of Cigo and ordinary check with the reason “national COVID-19” (see the paragraph on benefits).

Companies that already have a Cigo or ordinary cheque authorization or have applied for a Cigo or ordinary cheque that has not yet been authorized, for whatever reason, may still apply for the Cigo or ordinary cheque with the reason “COVID-19 national”, even for periods that have already been authorized or for periods that are the subject of applications already submitted and not yet defined.

Causal New causal named ” national COVID-19 “.
Duration Periods from 23 February 2020 to 31 August 2020 and for a maximum duration of 9 weeks.

For companies that have production units located in the Municipalities referred to in Annex 1, Prime Ministerial Decree of 1 March 2020 (red zone), as well as for companies located outside the aforementioned Municipalities, but with workers resident or domiciled in the Municipalities themselves, it is possible to apply for the ordinary salary supplement and ordinary allowance for 13 weeks, with the causal “Emergency COVID-19 L.D. 9 / 2020” and, for a further 9 weeks, with the reason “national COVID-19”. If the periods of the two applications with different reasons coincide, the workers involved in the interventions must be different, while if the requested periods do not overlap, the workers can be the same.

Additional contribution The intervention with the reason “national COVID-19” is not subject to the obligation to pay the additional contribution referred to in articles 5, 29, paragraph 8, second sentence, and 33, paragraph 2, Legislative Decree 148/2015.
Benefits To calculate the duration, it does not fall within the limit of 52 weeks in the mobile two-year period or 26 weeks in the mobile two-year period for the ordinary FIS check.

The treatment derogates both from the limit of 24 months (30 months for companies in the construction and stone industry) in the five-year moving period, provided for the maximum total duration of treatment, by Article 4, Legislative Decree 148/2015, and the limit of 1/3 of the working hours referred to in Article 12, paragraph 5, Legislative Decree 148/2015.

Therefore, companies that have already reached the above-mentioned limits may also request the processing of Cigo and ordinary cheques with ” national  COVID-19 “.

The periods authorized with the reason “COVID-19 national” are neutralized for subsequent applications for Cigo and ordinary check.

Seniority of service Workers do not need to own the requirement of 90 days of actual work at the production unit for which the treatment is requested, but they must be employed by the applicant company on 23 February 2020 (without prejudice to the above specified regarding the hypotheses of company transfer according to article 2112 of the Italian civil code, recruitment following a change of contract).
Procedures Companies that apply are exempt from compliance with Article 14, Legislative Decree 148/2015, without prejudice to the information, consultation and joint examination that must be carried out, including electronically, within 3 days after the prior notification. The exemption from compliance with the aforementioned article 14 implies, in particular, that companies are not required to comply with the provisions of paragraph 6 of the same article: upon submission of the application for the granting of the ordinary salary supplement and ordinary allowance, INPS must not be notified of the performance of the above requirements, and the Institute may proceed with the adoption of the authorization measure if all other requirements are respected.

Companies do not have to provide any evidence regarding the transience of the event and the resumption of work nor, even less, to demonstrate the existence of the requirement that the event itself is not attributable to the entrepreneur or workers: the company does not have to attach to the application the technical report referred to in article 2, Ministerial Decree 95442/2016, but only the list of targeted workers.

Companies that already have a Cigo or ordinary cheque authorization or have applied a Cigo or ordinary cheque that has not yet been authorized, for whatever reason, may in any case apply for the Cigo or ordinary cheque with the reason “COVID-19 national”, even for periods already authorized or for periods covered by applications already submitted and not yet defined. In the case of a grant, INPS will automatically cancel the previous authorizations or previous applications for the overlapping periods. It is understood that new authorizations with a “national COVID-19” reasoning may be granted only for periods starting on or after 23 February 2020, for a maximum of 9 weeks and no later than 31 August 2020.

Applications for Cigo and ordinary cheque, erroneously submitted with reason “Emergency COVID-19 Italian Law Decree 9/2020” by companies not falling within the scope of the Law Decree 9/2020, are automatically converted into applications with reason “COVID-19 national”, provided that the period requested starts from 23 February 2020 or from a later date and for a total duration not exceeding 9 weeks.

Deadline for submitting application The deadline for submitting applications with the reason “national COVID-19” is identified at the end of the 4th month following the month in which the period of suspension or reduction of work began.

Regarding the expiry of the term, for the suspension or reduction events that started in the period included between 23 February and 23 March 2020 (publication of message no. 1321/2020), the dies a quo corresponds with the aforementioned publication date: the period between 23 February 2020 and 23 March is neutralized for the aforementioned purposes.

For events occurring from March 24, 2020, the starting date of the application submission will follow the ordinary rules and, therefore, is identified in the start date of the suspension or reduction event of the work activity.

·    Example 1: Cigo period / ordinary check requested from 24 February 2020 to 10 April 2020, deadline for applying: 31 July 2020.

·    Example 2: Cigo period / ordinary check requested from 27 March 2020 to 30 April 2020, deadline for applying: 31 July 2020.

·    Example 3: Cigo period / ordinary check requested from 27 April 2020 to 29 May 2020, deadline for applying: 31 August 2020.

·    Example 4: Cigo period / ordinary check requested from 4 May 2020 to 27 June 2020, deadline for applying: 30 September 2020.

Payment The possibility for the company to anticipate the services and to adjust the amounts subsequently remains unchanged, as well as, as an exception, the possibility of requesting direct payment by INPS, without the obligation to produce documentation proving the difficulties financial statements.

For the ordinary FIS check:

·            for companies with company size above 15 employees, it is possible to anticipate services or request direct payment by INPS without the obligation to produce documentation proving the company’s financial difficulties;

·       for companies with a company size greater than 5 and up to 15 employees, there is the possibility of accessing at direct payment.

Holidays The possible presence of previous holidays is not an obstacle to the possible acceptance of the request: it is not necessary to ask the company for the data on the holidays still to be taken by the workers concerned by the request for wage supplementation and, for this reason, the field in which this information was provided is no longer present in Cigo’s request.
Disease According to article 3, paragraph 7, of Legislative Decree 148/2015, ” the salary supplement treatment replaces the daily sickness allowance in case of illness, as well as any contractually envisaged supplement “.
Ordinary FIS check The ordinary check is granted, limited to 9 weeks and in 2020, also to employees of employers registered with FIS who employ more than 5 employees on average.

Limited to 2020, the corporate maximum limit according to article 29, paragraph 4, of Legislative Decree 148/2015 does not apply.

During the period of receipt of the ordinary check, no additional benefit is paid to the household.

For employers who, as of 23 February 2020, had a solidarity check progress, the grant of ordinary treatment suspends and replaces the solidarity check already in progress. The granting of the ordinary allowance may also concern the same workers who are beneficiaries of the solidarity allowance, to fully cover working hours. The duration of this treatment cannot exceed 9 weeks and must end by August 31, 2020. The periods in which there is a suspension of the solidarity check and replacement of the same with the ordinary check are not counted for the purposes of the limits of the 24 months in the mobile five-year period, provided for the calculation of the maximum total duration of the treatment referred to in article 4, paragraphs 1 and 2, Legislative Decree 148/2015, nor shall the limit of 26 weeks in the two-year rolling two-year period referred to in article 29, paragraph 3, Legislative Decree 148/2015 be taken into account for the period.

For these periods, the payment of the additional contribution is not due.

In summary Who can apply for Cigo and ordinary check for “national COVID-19”? The companies falling within the field of application of the Cigo and the ordinary check operating throughout the national territory.
Are there limits for companies? The only limit is the 9 weeks that must be placed in the timeframe 23 February 2020 – 31 August 2020.
Are there limits for workers? Workers must already be in force at the requesting company on 23 February 2020, subject to the hypotheses of transfer of the company referred to in article 2112, cod. civ., and those of workers who are employed by the company taking over the contract, for which the period during which the workers themselves were employed by the previous employer is also calculated.
What simplifications are there in the preliminary phase? It is not necessary to demonstrate the temporary nature of the event and to foresee the resumption of normal activity.

The technical report referred to in article 2, paragraph 1, DM 95442/2016, and the causal form for the ordinary check are not foreseen for this reason.

Is direct payment expected? Yes, with a simple request of the company.
Can I apply for Cigo / ordinary check for “COVID-19 national” even if I already have a Cigo / ordinary check authorization in progress or if I have already applied for another reason? Yes, the period granted with the reason “national COVID-19” will occur over the previous authorization or the previous application, which will be canceled automatically for the corresponding periods.

Cigo for companies in Cigs – Article 20

Receivers Companies that at the date of 23 February 2020 are undergoing extraordinary wage integration treatment (for example, for a solidarity contract or reorganization) and that must suspend the Cigs program due to the interruption of production due to the effect of the ongoing epidemiological emergency.
Processing Ordinary wage supplement treatment according to article 19, Legislative Decree 18/2020, if these companies also fall under the discipline of ordinary wage subsidies. The Cigo suspends and replaces the unemployment compensation extraordinary being.

Companies that, by sector, do not fall within the scope of the CIGO, can apply for CIGD.

Causal The application for ordinary salary integration must be submitted for the reason “National COVID-19 – suspension of CIGS”.
Procedures The granting of the ordinary salary integration treatment is subject to the suspension of the effects of the Cigs concession previously authorized. Therefore, the company must submit a specific request to the Ministry of Labor to suspend the processing of Cigs in progress in the communication channel active in the Ministry’s online Cigs platform.


The requests forwarded to the ordinary e-mail address or Pec of Division IV of the Directorate-General for social safety nets and training of the Ministry of the work.

The aforementioned Directorate-General adopts a single Directorial Decree, which, without interruption, provides for both the suspension of the Cigs treatment in progress – considering those completed or activated after the date of 23 February 2020 until 28 March 2020 – indicating the date of commencement of this suspension, corresponding to the number of weeks of Cigo that the company requested with the reason “COVID-19 national-suspension CIGS”, and the resumption of the measure suspended with the new end date of the Cigs treatment.


Cigo’s applications for “national COVID-19 – CIGS suspension” can be approved only after the loading of the Cigs suspension DM and the partial cancellation of the original authorization. At the end of Cigo, the company may ask INPS, by sending the electronic model “SR40”, a new authorization on the second decree to complete the Cigs program until the new expiry date.


The rules illustrated in relation to article 19 apply to the Cigo granted according to article 20 of Legislative Decree 18/2020.

Ordinary check for bilateral funds according to Article 26, Legislative Decree 148/2015, Trentino and Bolzano-Alto Adige Funds

Company limits Each application for access to the ordinary check, for the reason “national COVID-19”, can be accepted within the limits of the company ceilings provided for by the regulations of the respective Funds according to article 26. Employers who do not have the financial resources (company ceiling) or having partial availability for access to the provision of an ordinary check, in the absence of other reasons impeding the acceptance of the application, they will still be able to access the service, within the limits of the financial resources allocated.
Trade union comparison In cases where access to the service is subject to the prior completion of union procedures with the obligation of a company agreement, to accept the request, an agreement entered into following the application will also be considered valid, which the company must, however, communicate to INPS. Therefore, in the absence of such fulfillment, the service cannot be authorized.
Procedures Even for these Funds, the preliminary procedure for applications is simplified compared to the ordinary one and, therefore, employers are not obliged to attach, together with the application, the causal form or any other evidentiary documentation.

Within the limits of compatibility, the rules illustrated for Article 19 shall apply to the ordinary cheque guaranteed by the Funds in question.

Payment The possibility for the company to anticipate the services and to adjust the amounts subsequently remains unchanged, as well as, as an exception, the possibility of requesting direct payment by INPS without obligation to produce the documentation proving the financial difficulties of the ‘company.
Trentino and Bolzano-South Tyrol For the bilateral solidarity funds of Trentino and Bolzano-Alto Adige, the provisions of article 19, paragraph 1, as already illustrated, apply to grant the ordinary check.

As regards the Trentino Fund, the requirement of 30 days of working seniority at the production unit will not be required.

Funds being established Regarding the sectors for which the Founding Decrees of the funds referred to in Article 26, Legislative Decree 148/2015 were published, for which the administrative committees have not yet been set up (Bilateral Solidarity Fund for sector staff of environmental services, Bilateral Solidarity Fund for professional activities), in the absence of the administrator committee, services cannot be provided, as the body responsible for deliberating is missing, therefore:

·       employers employing more than 5 employees access FIS, with the reason “national COVID-19”;

·       employers who employ fewer than 5 employees access Cigd.

Alternative bilateral solidarity funds referred to in Article 27, Legislative Decree 148/2015 (craftsmen and administered) Employers can apply for access to the ordinary check with the new reason “emergency COVID-19” to the alternative bilateral funds.

The bilateral solidarity fund of the artisanship FSBA does not provide for dimensional limits and does not indicate whether the company complies with the payment of the contribution to the Fund, therefore the only relevant requirement for access to the service is the subjective scope of application of the employer, with authorization code “7B”.

The request for access to the services must be submitted directly to the respective Funds since it is possible to resort exclusively to the ordinary shock absorber in the sector and not to the CIGD.

Cisoa for workers and permanent employees employed by agricultural enterprises

Receivers Companies carrying out activities, even in associated form, of an agricultural nature, that is to say, that carry out an activity aimed at the cultivation of the land, forestry, animal breeding and related activities, that is, those aimed at the transformation and alienation of agricultural products, when they are part of normal agriculture. The legislation also extends to:

·    Public administrations that manage farms or carry out forestry work (limited to workers with private law contracts);

·    contractors or concession holders of forestry works;

·    irrigation and land improvement consortia, as well as reclamation, mountain accommodation and reforestation consortia relating to the maintenance of irrigation systems, drainage and administration of water for irrigation or forestry work;

·    companies that provide for the care and protection of wildlife and the controlled exercise of hunting (gamekeepers and fishermen);

·    companies that collect agricultural products only for staff;

·    businesses carrying out aquaculture activities, when the resulting income is predominant in relation to that of other non-agricultural economic activities carried out by the same entity (Law No 102/1992).

Agricultural cooperatives and their consortia that transform, manipulate and market agricultural and zootechnical products obtained from their own or members’ activities, of cultivation, forestry or animal breeding, are excluded, as for permanent employees the legislation of the industry wage subsidies.

The workers targeted by the service are agricultural workers (executives, administrators and workers) hired with permanent contracts, as well as the apprentices referred to in Article 2, Legislative Decree 148/2015, who have carried out at least 181 working days at the same company and the members of agricultural cooperatives that provide paid activities as employees and, therefore, included in the lists of agricultural workers, with the provision of the establishment of an employment relationship with the cooperative with the provision of at least 181 paid annual working days.

Processing As regards the agricultural sector, the reform of Legislative Decree 148/2015 confirmed the pre-existing special legislation of the sector: ” The provisions of articles 8 and following of the law of August 8, 1972, n. 457, and subsequent amendments insofar as compatible with this decree “. Article 8, Law 457/1972, provides for the granting of Cisoa for seasonal weather or for ” other causes not attributable to the employer or workers “. Therefore, this provision fully includes the suspension of work due to the ongoing epidemiological emergency.

The service is granted according to the ordinary rules provided for by the aforementioned legislation. If the company has already made use, for other reasons, of the maximum annual number of usable days, it will be possible to request the CIGD, according to the agreements made and the allocations available at the regional or autonomous province level.

Causal A special reason has been established called “COVID-19 CISOA”.
Deadline for submitting application The application for wage supplement with the reason “COVID-19 CISOA” must be sent to INPS within the 4th month following the beginning of the suspension of the work activity.
Preliminary inquiries Once the application has been acquired, the INPS must verify that the limit of 90 days of use of the Cisoa during the year has not been exceeded by the beneficiary worker.

The granting of the service is the responsibility of the Provincial Commission referred to in article 14, Law 457/1972. Except for specific organizational rules decided within the provincial commissions themselves, the head of the office transmits the fully instructed questions electronically to each of the members of the provincial commission, who can formulate their opinion by communicating it to the director by e-mail. The opinion of the members of the commission must be formalized within the peremptory deadline of 20 days from the electronic submission of the questions by the head of the office. In the case of the expiry of the 20-day term without a ruling, the opinion is deemed favorably rendered.

Amount and payment of the integration The limit of the ceiling referred to in Article 3, paragraph 5, Legislative Decree 148/2015 applies to Cisoa services provided with the reason “COVID-19 CISOA”.

Regarding the methods of payment for the service, the possibility for the company to anticipate the services and to adjust the amounts subsequently remains unchanged, as well as, as an exception, the possibility to request direct payment by the INPS without obligation production of documentation proving the company’s financial difficulties.

Supplementary redundancy fund by way of derogation – Article 22

Receivers Private-sector employers, including agricultural, fisheries and third sector employers, including civilly recognized religious entities, for which the protections provided for by current provisions on suspension or reduction of working hours do not apply, in the constancy of employment relationship.

According to the agreements entered into at a territorial level and concerning the regional allocations or available autonomous provinces, recourse to the CIGD will also be possible concerning permanent workers in the agricultural sector, if the company cannot request ordinary protection for having resorted, for other reasons, to the maximum annual number of usable days.

Employers who have the right to access ordinary services ( Cigo and FIS ordinary check or from the Funds referred to in Article 26, 27 and 40, Legislative Decree 148/2015), must request the service with the reason “COVID- 19 Nazionale ”to their own Management and will not be able to access the exemption services.

Companies that, having the right only to Cigs, cannot access an ordinary shock absorber with a “national COVID-19” reason will be able to access the service (by way of example and not limited to, it is recalled that the companies of commerce and travel and tourism agencies over 50 employees).

Domestic employers are excluded from the application of the measure in question.

The treatment applies only to those workers who are unable to perform their job, provided they are employed by the company requesting the service on 23 February 2020. These workers also include the intermittent workers employed on 23 February 2020: access to treatment is recognized according to INPS circular no. 41/2006 and within the limits of the working days carried out based on the average of the previous 12 months.

Processing The regions and autonomous provinces concerned can recognize Cigd treatments, for the duration of the suspension of the employment relationship and, in any case, for a period not exceeding 9 weeks.

Considering that the Cig period is expressed in weeks, the Regions, after verifying that the companies have not already used the entire allowable period, may, with a further Decree, grant the remaining period, always in compliance with the 9- week limit.

The provision of article 22, allowing the use of the Cigd service on the whole national territory for employees of each production sector, is added both to the provisions already adopted for the derogation treatments and to the specific treatments provided for the Lombardy, Veneto and Emilia Romagna regions, referred to in articles 15 and 17, Legislative Decree 9/2020, which has already been accounted for. Therefore, it remains stationary, under the provisions for the Cigd, as governed by INPS with the circular n. 38/2020, paragraphs D and E.

The provision recognizes the beneficiaries of the treatments in question the figurative contribution and the related ancillary charges ( Anf ) where due.

Limited to workers in the agricultural sector, for the hours of reduction or suspension of activities, within the limits provided for therein, the treatment is equated to work to calculate agricultural unemployment benefits.

Trade union agreements Employers with company sizes up to 5 employees are exempted from the agreement, while, for larger company sizes, the Cigd will be authorized by agreement, also reached electronically, with trade unions. comparatively more representative at a national level for employers. The agreement with the finalization of the information, consultation and joint examination procedure is also considered to have been completed.
Benefits Since the epidemiological emergency from COVID-19 falls within the category of objectively unavoidable events (so-called EONE), the provisions relating to the requirement of seniority of actual work do not apply to treatment, nor is the additional contribution due. Furthermore, the percentage reduction of the relative measure referred to in Article 2, paragraph 66, Law 92/2012 does not apply, in case of extension of the treatments.

Even for the CIGD requested with the reason “COVID-19 national”, the possible presence of previous holidays is not an obstacle to the acceptance of the application.

Procedures The service is granted by decree of the regions and autonomous provinces concerned, which also verify the existence of the legal requirements, except as provided for regarding the so-called multi-localized companies (see below).

The Regions send INPS, within 48 hours of adoption, the Decree of concession, together with the list of beneficiaries, the effectiveness of which, in any case, is subject to verification of compliance with the spending limits. The Institute will provide the aforementioned service.

Therefore, applications for access to the service in question must be submitted exclusively to the regions and autonomous provinces concerned, which will investigate in the chronological order of presentation of the same. INPS monitors the expenditure by providing the results of the activity to the Ministry of Labor. The estimate of the employee will be calculated by multiplying the authorized hours by the average cost of one hour of Cig. For the year 2020, the average hourly amount of the wage supplement is € 8.10, inclusive of notional contribution and Anf. Where an INPS authorization is concluded, therefore no longer productive of financial effects, the estimate will be replaced by actual expenditure. If the total estimate of the CIGD decrees reaches the amount allocated, the Region or the Autonomous Province will no longer be able to issue further concession provisions, except in the case in which it is possible to replace the estimate with the actual expenditure.

Operating instructions The Regions, having verified the access requirements, send the concession orders to INPS, together with the list of beneficiaries, accompanied by the related company applications (model “SR 100”).

INPS invites its operators to proceed promptly with the issuance of the authorization for payment and the simultaneous notification of the same, via Pec, to the employer. Only after receiving the authorization provision, employers must forward the payment settlement documentation to the Institute, using the “SR 41” form, to allow the provision of services. Payments cannot be made in the absence of the authorization number.

Terms of payment The treatment can be granted exclusively with the method of direct payment of the service by the INPS, with the obligation for the employer to send the INPS all the data necessary for the payment of the wage supplement (model “SR 41” ), within 6 months from the end of the current pay period on expiry of the term of the concession or on the date of the INPS payment authorization provision, if later. Once this deadline has elapsed unnecessarily, the payment of the service and the costs connected to it remain at the expense of the defaulting employer.
Multi-localized companies


For employers with multiple production units, located in 5 multiple regions or autonomous provinces, the service will be granted by decree of the Ministry of Labor. In particular, the Ministry of Labor, within 30 days from the sending of the application by the company, carries out the investigation and, if it ascertains the existence of the conditions, quantifies the expected burden and transmits it to INPS. The concession provision is issued by decree of the Ministry of Labor and must indicate the number of beneficiaries involved, the period of the intervention and the overall authorized hours. Following the issuing, the company sends the payment request to INPS on the “CIGWEB” platform indicating the number of the concession decree. The INPS, after the preliminary investigation, issues the authorization by sending it to the company by Pec. After receiving the authorization provision, employers must forward the payment settlement documentation to the Institute, using the “SR 41” form.

Also in the case of multi-located companies, the provisions of the regional decree apply in relation to the subjective requirement of seniority, the exemption of the additional contribution and the percentage reduction.

Article 44, paragraph 6-ter of Legislative Decree 148/2015, which requires the employer to send the data necessary for payment, also applies to this processing, under penalty of payment of the service and related charges..

For employers with multiple locations, but with production units located in less than 5 Regions or Autonomous Provinces, the application is made, if the conditions are met, at the Regions where the individual production units are located.

Duration and financial resources The treatment is recognized for a maximum period of 9 weeks and up to a maximum amount of 3,293.2 million euros for the year 2020. These resources are shared between the Regions and the autonomous Provinces concerned with one or more Ministerial Decrees. work in concert with the MEF . The first of these DMs has already been signed on March 24, 2020, and provides that the Regions of Lombardy, Emilia-Romagna and Veneto (already affected by the provisions of Legislative Decree 9/2020), to submit applications, can adopt the same procedures provided from article 22, paragraph 1, L.D. 18/2020, without prejudice to the spending limits referred to in article 17, L.D.  9/2020. Therefore, the periods of treatment of Cigd that can be recognized are intended as additional to those provided for by Legislative Decree 18/2020 and by the Distribution Decree and can be authorized by the Regions concerned with a single concession provision for a total period not exceeding 13 weeks. Consequently, the aforementioned Regions can transmit concession measures, up to 13 weeks, indicating exclusively the number of the Convention Decree “33192”, specifically instituted. The maximum allowable period, equal to 13 weeks, can be granted, even with more than one Decree, subject to verification that the companies have not already used the entire allowable period.

The financial resources destined for the autonomous provinces of Trento and Bolzano are transferred to the respective bilateral solidarity funds of Trentino and Alto Adige, set up according to article 40, Legislative Decree 148/2015, which, upon a preliminary investigation of the applications, authorize the related services.

For the year 2020, the average amount of the wage supplement is € 8.40 and will be used to calculate the cost estimate. In partial integration of the INPS circular no. 38/2020, the average hourly cost of the service referred to in Article 15, paragraph 1, Legislative Decree 9/2020, is equal to 8.50 euros, while the average hourly cost of the service referred to in Article 17, paragraph 1, L.D. 9/2020, is equal to 8.40 euros.

Normative reference Territorial area Conventional decree Duration of performance Estimate cost
Article 15, paragraph 1,

L.D. 9/2020

11 Municipalities

(Annex 1, Prime Ministerial Decree

March 1, 2020)

33191 3 months 8.50 euros
Article 17, paragraph 1,

L.D. 9/2020

Region of Lombardy, Veneto, Emilia Romagna 33192 1 month 8.40 euros
Article 22, paragraph 1,

L.D. 18/2020

Italian territory 33193 9 weeks 8.10 euros

Contributory obligations

At the circular object wage subsidies ( Cigo or ordinary check payment “COVID-19 national” and Cigd ) does not apply the additional levy referred to in Articles 5, 29, paragraph 8, second sentence, and 33, paragraph 2, D. Decree no. 148/2015.

The aforementioned cases, where the employer is required to advance the employee’s payment, are subject to the provisions of article 7, paragraph 3 of Legislative Decree 148/2015 (six-monthly deadline for the recovery of the amount advanced). About the case of access to the ordinary supplement or by way of derogation by an employer who already has an extraordinary pay supplement period in progress, the forfeiture period starts from the end of the pay period in progress at the expiry of the term of the Cigs concession or from the date of the concession measure, if subsequent (see Inps circulars no. 9/2017 and no. 170/2017).

Furthermore, taking into account that the ordinary wage supplementary treatment period granted according to Article 19, Legislative Decree 18/2020, is not counted for the limits set out in Article 4, paragraphs 1 and 2, and in Article 12, Legislative Decree 148/2015, the aforementioned period is not relevant even to determine the extent of the rate of the additional contribution possibly due by the employer for subsequent periods of wage integration or the remaining periods of extraordinary wage integration suspended according to article 20, L.D. 18/2020.


LDP Payroll stays at your disposal for any further clarification.

De Carlo Arianna – 

Head of Payroll Department

LDP provides Tax, Law and payroll  scalable and customised services and solutions. LDP Professional have also matured a significant expertise in  M&A, Corporate Finance, Transfer Price, Global Mobility Consultancy and Process Automation. 

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