Facilitation Work for Fragile Workers
(Article 1, paragraph 306 of Law 197/2022)
Until 31 March 2023, the employer guarantees, for public and private employees, in the conditions of fragility indicated by decree of the Minister of Health (Article 17, paragraph 2, of Decree-Law no. 221 of 24 December 2021, converted, with amendments, by Law No. 11 of 18 February 2022), the performance of work with facilitated means, also through the assignment to different tasks, without any reduction of remuneration.
Occasional Work
(Article 1, paragraphs 342 to 354. L. 197/2022)
The Budget Law 2023 extends the benefits for occasional work (Article 54-bis of Decree-Law No. 50/2017). In particular:
(i) it increases from 5.000 to 10.000 euro, in a year, the maximum limit of remuneration that can be paid by each employer making use of occasional work (considering all the occasional works);
(ii) it extends the legal provisions on occasional work also to work carried out in the context of the activities of discotheques, dance halls, night clubs;
(iii) it states that the use of occasional work does not apply to employer who have more than 10 open-ended employees on their payroll (this threshold also applies to companies operating in the tourism sector).
Facilitation for the Employment of Citizenship Income (Reddito di Cittadinanza) Beneficiaries
(Article 1, paragraph 294 L. 197/2022)
The Budget Law 2023 provides for a total exemption (up to the limit of EUR 8,000) for a maximum period of 12 months for the recruitment on open-ended contracts and the transformation of fixed-term contracts into open-ended contracts, between 1 January and 31 December 2023, of Citizenship Income beneficiaries.
Recruitment of Young People Under 36 Years
(Article 1, paragraph 297 L. 197/2022)
The total contribution exemption provided by the Budget Law 2021 (Art. 1, paragraph 10, Law 178/2020) is also extended to new open-ended recruitments (and to the transformations of fixed-term contracts into open-ended contracts) made from 1 January 2023 to 31 December 2023; the maximum limit of relief that can be granted is €8,000.
The exemption is valid for a maximum period of 36 months (increased to 48 months for recruitments in an office or production unit located in the regions of Abruzzo, Molise, Campania, Basilicata, Sicily, Puglia, Calabria and Sardinia).
Facilitation Recruitment Of “Disadvantaged” Women
(Article 1, paragraph 298 L. 197/2022)
The total contribution exemption provided by the Budget Law 2021 (Article 1, paragraph 16, Law 178/2020) is also extended to new recruitments carried out from 1 January 2023 to 31 December 2023 of so-called ‘disadvantaged’ women.
The exemption refers to fixed-term, open-ended employment, as well as for the conversion to open-ended of a previously facilitated relationship, made from 1 January 2023 to 31 December 2023, of women who are in one of the following conditions:
(i) at least 50 years of age and unemployed for more than 12 months;
(ii) of any age, resident in regions eligible for funding under the European Union Structural Funds, who have not been in regular paid employment for at least 6 months;
(iii) of any age, working in professions or activities in economic sectors characterised by a marked gender disparity, with a gender disparity percentage exceeding by at least 25% the average male-female disparity, and without a regular paid job for at least 6 months;
(iv) resident in Italy and without a regular paid job for at least 24 months.
In view of the aforementioned subjective conditions, the exemption is granted to the extent of 100% of social security contributions and up to a maximum amount of €8.000 per year.
Partial Exemption from Prevential Contributions to be Paid by Employers
(Article 1, paragraph 281 L. 197/2022)
Employers, when preparing their pay slips, will have to recognise also in 2023 the partial exemption of social security contributions to be paid by employees, public and private, in the amount of 2% for annual incomes up to € 35.000 and 3% for those up to € 25.000.
Tax Reduction of Result Awards at 5%.
(art. 1 para. 63 L. 197/2022)
Parental Leave
(art. 1, para. 359, L. 197/2022)
Workers who complete their maternity or, alternatively, paternity leave after 31 December 2022, are granted, until the sixth year of the child’s life, one month of compensated parental leave at the rate of 80% (instead of 30%) of their salary.
For more information:
DS Avocats
Via Borgonuovo 16, 20121 Milan
+39 02 29060461 | milano@dsavocats.it
