Tag: INPS

INPS: massimale contributivo – chiarimenti in caso di impiego di un pensionato

L’INPS, con il messaggio n. 3748 del 11 novembre 2024, ha fornito chiarimenti riguardo l’ipotesi di reimpiego del lavoratore o di prosecuzione del rapporto successivamente al conseguimento del trattamento ...

Read more

Platform for the interactive assessment and management of social contributory compliance (i.e. “V.e.R.A.”) 

INPS, with its message no. 3662 of 5 November 2024, has provided clarifications regarding the new platform for the verification and interactive management of social contribution compliance, also known ...

Read more

New penalty regime for social security contribution violations: INPS clarifications

In its Circular no. 90 of 4 October 2024, the INPS has provided the long-awaited clarifications on the amendments to the penalty regime for social security contribution irregularities contained, ...

Read more

Early retirement, the Supreme Court facilitates the access (Norme & Tributi Plus Lavoro de Il Sole 24 Ore, 24 September 2024 – Andrea Di Nino, Giorgia Tosoni) 

The Court of Cassation expresses its opinion on the role of the figurative contribution in achieving the requisite for access to retirement.  The Court of Cassation, in its recent ...

Read more

Certification of gender equality: “INPS” returns to exemption from contributions

With message No. 2844 of 13 August 2024, the Italian National Social Security Institute “i.e. INPS” provides some clarifications concerning the method of transmission of requests for exemption from ...

Read more

Update of application procedure for parental leave with an 80% allowance

With notice no. 2704 of 23 July 2024, the Italian National Social Security Institute (Istituto Nazionale della Previdenza Sociale, ‘INPS’) announced the implementation of the electronic procedure for submission ...

Read more

Under 35 Exemption:.… It starts again in September

The “Cohesion Decree” has introduced a new contributory exemption for the recruitment of permanent staff. This exemption will be available for up to 24 months for the recruitment of ...

Read more

Contribution gaps: making up shortfalls for periods not covered by contributions

In circular no. 69 of 29 May 2024, the Italian National Social Security Institute (Istituto nazionale della previdenza sociale, ‘INPS’) provided instructions on how to make up shortfalls for ...

Read more

Increase of parental leave allowance to 80% – 2024: INPS provides operating instructions   

With circular no. 57 of 18 April 2024, the Italian National Social Security Institute (Istituto nazionale della previdenza sociale, ‘INPS’) issued the operating instructions for the new rules on ...

Read more

Bonus for mums: INPS instructions

On 31 January 2024, with circular no. 27/2024, the Italian National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’) provided guidelines and instructions relating to the use of ...

Read more

Recognition of exemptions for youth employment following the reclassification of a previous employment relationship under a permanent employment contract 

In message no. 4178 of 24 November 2023, the Italian National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’) provided some clarification on when the contribution benefit for ...

Read more

Reform of work in sports sector: the INPS issues its operational guidelines

The Italian National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’), with circular no. 88/2023, provided guidance for the management of social security obligations related to the new ...

Read more

Incentive to postpone retirement for employees meet the minimum requirements for access to flexible early retirement: INPS instructions

In Circular no. 82 of 22 September 2023, the Italian National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’) provided practice notes on the incentive to postpone retirement, ...

Read more

INPS Trader Management: dividends from corporations excluded from the taxable amount for contributions (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, October 2023)

With judgment no. 16811 of 13 June 2023, the Italian Court of Cassation affirmed that the taxable base for the payment of the Italian National Social Security Entity (Istituto ...

Read more

INPS: NEET incentive and cumulation with other relief – clarification

The Italian National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’), with Message no. 2923 of 10 August 2023, provided important clarification relating to the cumulation of the ...

Read more

Exercise of optional contribution regime: buy-back periods determine if pre-conditions are fulfilled

With Message no. 2564 of 7 July 2023, the Italian National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’) provided operating instructions for the exercise of the voluntary ...

Read more

Relief for recruitment of disadvantaged female workers: INPS’ operating instructions

In Circular No 58/2023 the INPS provided operating instructions for the management of social security obligations connected to contributions’ exemption for the recruitment of female workers, under Article 1, ...

Read more

Applications for the one-off social safety net can now be submitted

As from 15 June, the employers who were forced to suspend their activities due to the floods that hit Emilia-Romagna, Marche and Tuscany can submit a simplified application to ...

Read more

INPS: Performance bonus and substitution with corporate welfare measures

In its Circular No 49/2023, and on the basis of the regulatory changes that have taken place in recent years, the INPS implemented the extension of provisions to favour ...

Read more

Business Crisis and Insolvency Code: information and contribution obligations on termination of permanent employment relationships

By its Circular No 46 of 17 May 2023, the Italian National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’) provided some important clarification on the liquidator’s information ...

Read more

Expansion contract: access to employment incentives for new recruitment

By message No 1450 of 18 April 2023, the Italian National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’) provided some important clarification on eligibility for employment incentives ...

Read more

Waivers in conciliation proceedings: for INPS, compensation due and settled is also subject to social security contributions (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, May 2023)

With Order No. 8913 of 29 March 2023, the Court of Cassation affirmed that the payment of the social security contribution to the National Social Security Entity (Istituto nazionale ...

Read more

Social shock absorbers: INPS publishes its 2023 guide

The National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’), with Circular No 4 of 16 January 2023, provided a summary of the provisions in force on the ...

Read more

Ministry of Labour: certification of gender equality, tax exemption for companies

The Ministry of Labour and Social Policy, in consultation with the Ministry of Equal Opportunity and Family Affairs and the Ministry of Economy and Finance, issued Italian Ministerial Decree ...

Read more

Ministry of Labour: clarification on training obligations during wage supplements

The Decree of the Italian Ministry of Labour and Social Policies of 2 August 2022 was published in the Italian Official Gazette of 28 October 2022, with the following ...

Read more

INPS: new flexible maternity leave rules

In circular no. 106 of 29 September 2022, INPS provided new instructions for working mothers wanting flexible maternity leave or those exercising the right to abstain from work only ...

Read more

The Expansion Contract and INPS operating instructions 

INPS with circular no. 88 of 25 July 2022, provided operating instructions on the expansion contract, as amended by Law 234/2021 (“Budget Law 2022“). Regulatory reference and recipients The ...

Read more

INPS: clarifications on the COVID 19 pandemic-related deadlines extension for “vulnerable” workers

In its message no. 2622 of 30 June 2022, INPS provided clarification on the provisions of Article 10, paragraph 1-bis, of Decree Law no. 24/2022, converted, with amendments, by ...

Read more

“APE Sociale 2022”: the first INPS clarifications

In circular no. 62 of 25 May 2022, INPS clarified changes introduced by Budget Law 2022 and the new APE Sociale provisions.  The circular (i) lists the heavy labour ...

Read more

Access to early retirement “Quota 102”: INPS provides operating instructions

In circular no. 38 dated 8 March 2022, INPS issued the operating instructions to access the early retirement pension under Art. 1, paragraph 87, of Law no. 234/2021 (“Budget ...

Read more

Contractual remuneration 2022: INPS publishes the instructions for social security purposes

In circular no. 12 of 26 January 2022, INPS explained the scope of application of Ministerial Decree 23 December 2021, which identified the contractual remuneration to be used for ...

Read more
Newsletter

Subscribe to our newsletter
to stay up to date

Contacts

Contact us for more information

Work with us

We are always looking for new talents to join our team of professionals

At HR Capital we pursue the development and sharing of knowledge, always investing in training and technological innovation.
If you are looking for a company which will appreciate and enhance your talent, send us your CV.

Scopri le soluzioni HR
pensate per te