NEW PROVISIONS FOR COLLECTION FROM THE TAX DECREE
The Tax Decree (Law Decree no. 146/2021), regarding “Urgent measures on economic and tax matters, to protect employment and for urgent needs”, introduced new terms for the payment of tax bills, instalments and the payment of the 2020 and 2021 instalments of the facilitated definition.
A vademecum and FAQs on the subject are also available on the Agenzia delle Entrate-Riscossione website.
Facilitated definition (article 1)
Readmission within the terms of taxpayers who have lapsed from the third scrapping, balance and withdrawal and EU scrapping (article 1): the regulation provides for readmission to the facilitated definition measures for all taxpayers who have not paid the 2020 instalments within the terms established by the Support-bis Decree.
The unpaid instalments, referring to the 2020 deadlines, can be paid, in a single solution, by November 30, 2021, together with those due in 2021.
- Therefore, by November 30, 2021 they must be paid in full: the instalments of the “rottamazione-ter” and the facilitated definition of the EU resources due on:
– February 28, May 31, July 31, November 30, 2020;
– February 28, May 31, July 31, November 30, 2021;
- instalments of the balance and remission due on March 31, July 31, 2020 and March 31, July 31, 2021.
For payment by this new deadline, the 5-day grace period set forth in article 3, paragraph 14-bis, Decree Law 119/2018 is allowed; therefore, payment may be made by Monday, December 6, 2021.
Extension of the payment term for tax bills (article 2)
For tax bills notified between September 1 and December 31, 2021, the term for payment without the application of interest on arrears has been extended to 150 days from notification (compared with the 60 days normally envisaged). Before this deadline the collection agent will not be able to commence recovery of the debt on the tax roll.
Accruals (article 3)
New expiration terms for instalments outstanding at the start of the COVID-19 suspension (article 3, paragraph 1):
- for instalments outstanding as of March 8, 2020 (for parties with residence, registered office or operating headquarters in the municipalities of the so-called red zone of attachment 1, Prime Ministerial Decree of March 1, 2020, the suspension begins from February 21, 2020), namely before the start of the period of suspension of collection resulting from the COVID-19 epidemiological emergency, there is an extension from 10 to 18 of the number of instalments, which, if not paid, determine the forfeiture of the extension granted;
- for the instalments granted after March 8, 2020 (for subjects with residence, registered office or operating headquarters in the municipalities of the so-called red zone of attachment 1, Prime Ministerial Decree of March 1, 2020, the suspension starts from February 21, 2020) and requested until December 31, 2021, the forfeiture is realized with the non-payment of 10 instalments.
Deferment of payment terms for instalments outstanding at the start of the COVID-19 suspension (article 3, paragraphs 2 and 3): for taxpayers with instalment plans outstanding as of March 8, 2020 (for parties with residence, registered office or operating headquarters in the municipalities in the so-called red zone of attachment 1, Prime Ministerial Decree of March 1, 2020, the suspension starts from February 21, 2020), the deadline for payment of instalments due during the period of suspension (March 8, 2020-August 31, 2021) is deferred from September 30 to October 31, 2021. March 1, 2020, the suspension starts from February 21, 2020), the deadline for payment of the instalments falling due during the period of suspension (March 8, 2020-August 31, 2021) is postponed from September 30 to October 31, 2021 (payment will be considered timely even if made by November 2, as the deadline set by Decree Law no. 146/2021 coincides with a public holiday).
VIOLATION OF THE RIGHT TO WORK OF THE DISABLED – EXEMPTION CONTRIBUTION AND SANCTIONS
On September 30, 2021, the Ministry of Employment announced the signing of two decrees updating, on the one hand, the amounts to be paid as exemption contribution due for each disabled person not hired and, on the other hand, the penalties for delayed sending of the Disabled Information Prospectus, as provided for by Law no. 68/1999.
Specifically, article 5 of Law no. 68/1999 provides that private employers and economic public bodies which, due to the peculiarities of their activities, cannot employ the entire percentage of disabled people, may, on request, be partially exempted from the obligation to hire, on condition that they pay to the Regional Fund for the employment of disabled people an exemption contribution for each unit not hired, to the extent, with effect from January 1, 2022, of 39.21 euros.
In the subsequent article 15, private companies and economic public bodies that do not comply with the obligations to hire disabled workers are subject to the administrative sanction of payment of a sum, according to the new measure provided for by the decree, of 702.43 euros for late sending of the prospectus, increased by 34.02 euros for each day of further delay.
TAX RELIEF FOR THE HIRING OF YOUNG PEOPLE
The Inps, with message no. 3389/2021, illustrated the operating procedures to take advantage of the contribution exemption for the hiring of young people on open-ended contracts and for the transformations of fixed-term contracts into open-ended contracts carried out as from January 1, 2021, as provided for by Law 178/2020.
The contribution exemption, already provided for by Law 205/2017 (Article 1, paragraphs 100-107), is recognized to the extent of 100%, for a maximum period of 36 months, within the maximum amount of 6,000 euros per year, with reference to subjects who on the date of the first incentivized hiring have not reached 36 years of age.
The duration of the exemption from contributions increases to 48 months in the event of recruitment made in a location or production unit located in the following regions: Abruzzo, Molise, Campania, Basilicata, Sicily, Puglia, Calabria and Sardinia.
Under the subjective aspect, the benefit is granted to all private employers, including employers in the agricultural sector. The Public Administrations listed in article 1, paragraph 2, Legislative Decree no. 165/2001, and companies in the financial sector are excluded, as they do not fall within the scope of application of communication C(2020) 1863 final of March 19, 2020.
As regards the objective aspect, the incentive does not apply to apprenticeships and domestic work contracts and cannot be combined with other exemptions.
The facility is subject to the limits of the so-called Temporary Framework.
Those who have taken advantage of the 50% exemption (so called Geco ex L. 205/2017) will have to return the aforementioned benefit in order to take advantage of the new exemption to the extent of 100%.
The Inps message illustrates the operating procedures for recovery of the exemption, which may start from the UniEmens of September 2021.
LDP Payroll remains at your disposal for any further clarifications.