DLP Insights

The Tax Decree 2022

Categories: DLP Insights, Legislation | Tag: Tax Decree, Covid-19

22 Oct 2021

Decree Law no. 146 (so – called “Tax Decree “) has just been published in the Official Gazette n. 252 of 21 October 2021.

Below the main labour-related provisions:

  •  Furlough: Employers who suspend or reduce work activity due to events related to the COVID-19 pandemic may benefit of an additional period of up to 13 weeks furlough  for their employees for the period from October 1, 2021 to  December 31, 2021;
  • Parental leave: Employees with children under 14 years, under certain conditions, may benefit of parental leaves during (i) suspension of teaching or educational activities in the presence of the child, (ii) child’s SARS-CoV-2 infection, and (iii) child’s quarantine following contact wherever it occurred.
  • Safety in the workplaces: The Ipsettorato Nazionale del Lavoro may suspend the business activity of a company (i) if at least 10% of the staff is irregular or (ii) in case of serious violations of health and safety at work regulations. In order to resume production activity, the company must not only restore regular working conditions but also pay an additional amount that varies according to the type of violation.


Partners and Associates of the Law Firm De Luca & Partners are available for any further information.

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