Companies and Coronavirus – Update

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.