The alarm
generated by the rapid increase of the number of Coronavirus cases in the last
few days, especially in Lombardy, has led the Government to implement
extraordinary measures in order to limit the chance for the spread of outbreaks
by means of Law Decree no. 6 of February 23, 2020 and the relevant implementing
decrees.
In this
context, the employer has both the legal obligation to take technical and
organizational measures in order to preserve the health and safety of its
workers and a social role so that exposure to the risk of contagion and its
proliferation is minimized.
In
fulfillment of the aforementioned law decree and the relevant implementing
provisions, for companies with registered or operational offices in the
municipalities of Lombardy and Veneto regions, affected by the measures to
contain the contagion, it is provided the suspension of work activities, except
for companies that provide essential services and public utilities as well as of
those activities that can be carried out at home or remotely.
Equally, the
suspension of work activities has been ordered for workers resident or
domiciled, also de facto, in the aforementioned municipalities, even if such
activities take place outside the containment areas.
In order to
facilitate the normal performance of employment relationships established in
the areas considered at risk or with workers residing or domiciled there, it
has also been provided the possibility of automatically application of the
so-called smart working, governed by Articles 18 to 23 of Law no. 81 of May 22,
2017, even in the absence of prior individual agreement as per Article 19 of
the aforementioned law.
By means of
decree of Prime Minister of the last February 25, this possibility has been
extended until March 15, 2020, also to employers with registered or operational
offices in Emilia-Romagna, Friuli Venezia Giulia, Lombardy, Piedmont, Veneto
and Liguria regions, to workers resident or domiciled there who work outside these
territories.
In all the
aforesaid cases, in the telematic procedure the individual agreement must be
replaced by a self-certification attesting that the smart working relationship
refers to a person belonging to one of the at-risk areas. In the field “date
of signing the agreement”, it shall be entered the date of beginning of
smart working.
The decree
of the Minister of Economy and Finance, which relates to the obligations of
taxpayers living in areas affected by the Covid-19 virus emergency, is currently
being published.
The
aforementioned decree provides for the suspension, from February 21 to March
31, 2020, of obligations to make withholding taxes on employment and similar
incomes for withholding agents having their registered or operational offices
in the municipalities of the Lombardy and Veneto regions affected by the
measures to contain the contagion.
Having said
that, it should be remembered that the employer also has the legal obligation
to implement technical and organizational measures to preserve the health and
safety of its workers and to reduce as much as possible the exposure to the
risk of contagion and its proliferation.
As a result
of this, companies are required to:
- adopt
specific preventive protocols in order to guarantee healthy working
environments (e.g. with the installation of antibacterial gel dispensers or
with gloves and protective masks);
- implement
further measures against employees who have been on secondment/transfer to
China or to Eastern countries considered at risk. In this respect, it should be
borne in mind that Article 1, letter i) of Law Decree no. 6 of last February,
23, provides that people who have entered Italy from areas at epidemiological
risk are obliged to notify this circumstance to the Prevention Department of
the competent territorial health company;.
- implementing
forms of remote working (e.g. smart working). In this respect, it should be
noted that the above-mentioned benefits relate only to employment relationships
established in areas considered at risk or with workers residing or domiciled
there. For all other employment relationships, the normal law provisions will
continue to be applied;
- update
the Risk Assessment Document, outlining the new biological risk related to the
virus and providing for a specific training.
De Luca
& Partners Law Firm has created a task force to support companies at this
sensitive stage. The Compliance Department is at your complete disposal to
provide you with the necessary support and assistance.
For further
information and details, you can contact either your usual advisor or: Elena
Cannone, coordinator of the Compliance Focus Team.