SMART WORKING: NEW FOR VULNERABLE AND UNDER 14 PARENTS
Please be advised that Law No. 14/2023, converting into law Decree Law No. 198/2022, so-called Milleproroghe, was published in Official Gazette No. 49/2023. On the subject of smart working, the special regimes for fragile workers (Article 9, paragraph 4-ter) and parents of children under 14 and workers most at risk of Covid contagion (Article 9, paragraph 5-ter) were extended upon conversion into law.
Smart working for frail individuals
The right to smart working for public and private employees suffering from the diseases and conditions identified by the Ministerial Decree of February 4, 2022 was extended to June 30, 2023. The mode of agile work must also be ensured through the assignment to a different task included in the same category or area of classification, as defined by the collective labor agreements in force, without any reduction in the pay in enjoyment. This is without prejudice to the application of the provisions of the relevant national collective bargaining agreements, where more favorable.
The right to the performance of work services in agile mode is also recognized, on the basis of the assessments of the competent physicians, to workers who are more exposed to the risk of SARS-CoV-2 virus infection, due to their age or risk condition resulting from immunodepression, outcomes of oncological pathologies or the performance of life-saving therapies or, in any case, co-morbidities that may characterize a situation of greater risk ascertained by the competent physician, as part of health surveillance, provided that this mode is compatible with the characteristics of the work performance.
Extension smart working parents under 14
The right for employees in the private sector who are parents of children under 14 to the performance of services in smart working mode has been extended until June 30, 2023, even in the absence of individual agreements, subject to compliance with the disclosure requirements provided for in Articles 18 to 23, Law 81/2017, and provided that this mode is compatible with the characteristics of the service.
This entitlement is also subject to the condition that there is no other parent in the household who is a beneficiary of income support tools in case of suspension or cessation of work or that there is no non-working parent (Article 90, Decree Law 34/2020).
CONTRIBUTIONALLY TAXABLE FUEL BONUS
Fuel voucher up to 200 euros is tax-exempt but not contributorily taxable
Notice is hereby given that Law No. 23/2023, converting Decree Law No. 5/2023, provided that the exemption up to 200 euros for fuel vouchers is valid only fiscally and not contributorily. In fact, paragraph 1, Article 1, of the Decree currently in force and subject to conversion reads, “Without prejudice to the provisions of Article 51, paragraph 3, third period, of the Consolidated Income Tax Act, referred to in Presidential Decree No. 917 of December 22, 1986, the value of gasoline vouchers or similar securities for the purchase of fuel transferred by private employers to employees, in the period from January 1, 2023 to December 31, 2023, does not contribute to the formation of the employee’s income, if the amount does not exceed 200 euros per employee. The exclusion from contributing to the formation of the worker’s income, provided by the first period, shall not be relevant for contribution purposes.”
The firm remains available for any further clarification.
Best Regards.
