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by LDP | Jan 8, 2021 | newsletter

Publication of the Decreto Milleproroghe 2021



Law Decree no. 183 of December 31, 2020, known as the “Decreto Milleproroghe” (Thousand-Extensions Decree), containing “Urgent provisions regarding legislative deadlines, the implementation of digital connections, the implementation of Council Decision (EU, EURATOM) 2020/2053 of December 14, 2020, as well as regarding the withdrawal of the United Kingdom from the European Union”, was published in the Official Gazette no. 323 of December 31, 2020.

The following is an analysis of the provisions of greatest interest to employers and/or tax withholding agents, effective December 31, 2020.



The “Milleproroghe” decree provides for the suspension, from December 31, 2020, until June 30, 2021, of the five-year statute of limitations on all social security contributions, already provided for by art. 3, paragraph 9, of Law no. 335/1995, as of January 1, 1996.

The limitation period will resume from the end of the period of suspension.

The legislator specifies that should the period of limitation begin during the period of suspension (December 31, 2020 – June 30, 2021), the start is deferred until July 1, 2021.

It should be remembered that, about pension contributions, the reduction of the term from ten years to five years does not apply, even after January 1, 1996, if the worker (or his survivors) reports the lack of insurance cover by the employer. In this case, the limitation period remains ten years.




The Decree provides for the extension until the date of cessation of the epidemiological state of emergency caused by COVID-19 and, in any case, no later than March 31, 2021, of the terms provided for by the legislative provisions indicated in attachment 1 of the same decree.

Among the provisions contained in the aforementioned attachment, of particular interest is the extension of the provisions, as per

  • to article 16, paragraphs 1 and 2, of Legislative Decree no. 18/2020, converted, with amendments, by Law no. 27/2020, according to which the surgical masks available on the market are considered personal protective equipment (PPE) for all workers and volunteers, both medical and non-medical, as well as for workers employed in domestic and family services who in carrying out their activities are unable to maintain a safety distance of at least one meter;
  • article 83 of Decree-Law no. 34/2020, converted, with amendments, by Law no. 77/2020, regarding exceptional health surveillance (see AP Update no. 422/2020). This article requires, in particular, employers (public and private) to ensure health surveillance of so-called “fragile” workers;
  • article 90, paragraphs 3 and 4, of DL n. 34/2020, converted, with amendments, by Law n. 77/2020, which govern, respectively, the simplified procedure for making smart working communications as well as the possibility for private employers to apply the agile working mode to any employment relationship even in the absence of the individual agreements provided for by Law n. 81/2017.


LDP remains at your disposal for any further information or in-depth analysis of the topics discussed above.

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