Cigo and ordinary check – article 19        

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”.

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.

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.

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.

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.

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.

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.

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.

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.

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.

Cigo for companies in Cigs – Article 20

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

The requests forwarded to the ordinary e-mail address dgammortizzatorisocialidiv4@lavoro.gov.it or Pec dgammortizzatorisociali.div4@pec.lavoro.gov.it 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

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

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

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

·       employers who employ fewer than 5 employees access Cigd.

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

·    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.

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.

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.

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

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.

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.

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.

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.

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.

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.

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.

L.D. 9/2020

(Annex 1, Prime Ministerial Decree

March 1, 2020)

L.D. 9/2020

L.D. 18/2020

Contributory obligations

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.