The Decrees introduce further urgent measures in the field of health protection, support to workers and enterprises and justice, related to the epidemiological emergency by COVID-19.
Below is a summary of the main contents of the Decrees:
In order to support the operators of the economic sectors affected by the restrictive measures introduced with the Decree dated 24 October 2020 to contain the spread of the Covid-19 epidemic, a non-refundable contribution is recognized in favor of those who, on October 25, 2020, have an active VAT number and declare that they carry out as their main activity one of those referred to the ATECO codes listed in Annex 1 of the Ristori Decree.
The non-refundable grant is due on condition that the amount of the turnover and fees for the month of April 2020 is less than two thirds of the amount of the turnover and fees for the month of April 2019. The audience of beneficiaries also includes companies with a turnover of more than 5 million Euros (with a refreshment of 10% of the decrease in turnover).
For those who have activated the VAT number as of 1 January 2019, the contribution is due even in the absence of turnover requirements.
The contribution is not due to subjects who have activated the VAT number from 25 October 2020.
Extension of the redundancy fund
art. 12 of the new decree has made some changes to the ordinary salary integration fund, to the ordinary allowance and to the salary integration fund in derogation, providing in particular an extension of the salary integration treatment up to six weeks, with regard to the period between 16 November 2020 and 31 January 2021.
Employers who apply for the extension period anove must pay an additional contribution determined on the basis of a comparison between the company’s turnover in the first half of 2020 and the corresponding half of 2019 equal to
-9% of the total wage that would have been due to the worker for hours not worked during the suspension or reduction of work, for employers who had a reduction in turnover of less than 20%;
18% of the total remuneration that would have been due to the worker for the hours not worked during the suspension or reduction of work, for employers who had no reduction in turnover.
No additional contribution for the employers wo had a reduction of the turnover equal to or more then 20% and for those who started their activity after January st 2019 or the employers who were obliged to stop their activity due to Decree of the President of the Ministers’ Council of October 24st 2020.
For those employers (private employers) who do not file for the salary integration mentioned above, the decree grants the exemption from the payment of social contribution for 4 weeks to be used within January 31st 2021.
The decree provides the exemption of the payment of the social contributions due for November 2020 for those employers who were obliged to stop their activity due to the Decree of 24th October 2020.
Rent tax credit and cancellation of the second IMU installment (Unique tax on flats/buildings)
For companies operating in the sectors listed in the table in Annex 1 of the Ristori Decree, the tax credit for the rental of real estate for non-residential use and business rental (introduced by art.28 of the Re-launch Decree), is extended to the months of October, November and December regardless of the volume of revenues and compensation recorded in the previous tax period,
The relative credit is assignable to the owner of the rented property.
The second installment of the IMU 2020 relating to the buildings and appliances in which the categories affected by the restrictions (Annex 1 of the Ristori Decree) carry out their activities is cancelled, provided that the owners are also the managers of the activities carried out therein.
Allowances for seasonal workers, sport and entertainment
New indemnity for seasonal workers in spa and entertainment tourism
The beneficiaries of the indemnity shall once again receive the same indemnity of 1000 euros.
In addition, the following indemnities are paid, upon request by 30 November to INPS (not cumulative with each other and with Emergency Income).
Seasonal employees in the tourism sector and spas and temporary workers employed by user companies operating in the tourism sector and spas who have involuntarily ceased working in the period between January 1, 2019 and October 29, 2020 (entry into force of the Ristori Decree) and who have worked for at least thirty days in that period, who do not have a pension, an employment relationship or Unemployment benefit at the date of entry into force of the Ristori Decree, shall be granted an all-inclusive indemnity equal to 1000 euros.
An all-inclusive indemnity equal to 1000 euros is paid to temporary employees in the tourism sector and spas who cumulatively meet the following requirements: Ownership in the period between January 1, 2019 and the date of entry into force of the Ristori Decree of one or more ‘fixed-term employment contracts in the tourism sector and spas, with a total duration of at least thirty days; ownership in the year 2018 of one or more’ fixed-term employment contracts or seasonal employment in the same sector with a total duration of at least thirty days; not holding a pension or employment relationship employee at the date of entry into force of the Ristori Decree.
In addition, an all-inclusive indemnity equal to 1,000 Euros is granted to the following employees and self-employed workers who, as a result of the epidemiological emergency by COVID-19, have ceased, reduced or suspended their activity or employment relationship, and who are not holders of another employment contract of indefinite duration, other than the intermittent contract, or pension holders:
- seasonal employees belonging to sectors other than tourism and spas,
- intermittent workers, referred to in Articles 13 to 18 of Legislative Decree No. 81 of June 15, 2015,
- self-employed workers, without VAT number, not enrolled in other compulsory social security schemes, in the same time frame of at least one monthly contribution,
- persons in charge of home sales as per article 19 of Legislative Decree no. 114 of 31 March 1998.
- Workers enrolled in the Entertainment Workers Pension Fund with at least 30 daily contributions paid from January 1, 2019 to October 29, 2020 (entry into force of the Ristori Decree), which results in an income not exceeding 50,000 euros, and not in receipt of a pension, is entitled to an allowance of 1000 euros.
This allowance is also due to workers enrolled in the Entertainment Workers Pension Fund with at least 7 daily contributions paid from January 1, 2019 to October 29, 2020, resulting in an income not exceeding 35,000 euros.
Provisions in favor of sports workers
For the month of November 2020, is provided by the company Sport e Salute S.p.A., an indemnity of € 800 in favour of workers employed with collaborative relationships with the National Olympic Committee (CONI), the Italian Paralympic Committee (CIP), national sports federations, associated sports disciplines, sports promotion bodies, recognized by the National Olympic Committee (CONI) and the Italian Paralympic Committee (CIP), amateur sports clubs and associations, which, as a result of the epidemiological emergency by COVID 19, have ceased, reduced or suspended their activities.
Decree November 3rd 2020
Divided Italy in 3 bands:
This is the band at moderate risk level, in which the below mentioned national limitations apply:
- Restriction of the movement of persons from 22 to 5, hourly interval within which it will be necessary to prove the movement, for reasons of work, necessity or health, through a self-certification;
- lock-down for exhibitions and museums;
- 100% distance teaching for secondary schools, with the exception of laboratory activities to be carried out in attendance;
- Presence activities for kindergartens (kindergartens), primary and secondary schools (middle schools), where, however, the mandatory use of masks remains, with the exception of children under 6 years of age;
- lowered shutters, on both festive and pre-festive days, for medium and large sales facilities (shopping centers), except pharmacies, food stores, tobacco shops and newsagents;
- filling limited to 50 percent of the capacity on public transport of local and regional rail transport;
- lock down to bars and restaurants from 6 p.m., with the possibility of remaining open for Sunday lunch;
- suspension of the pre-selection and written tests of the competitions (public and private, including procedures for qualification to practice the professions), with the exclusion of cases in which the evaluation of candidates must be carried out, exclusively, on a curriculum basis or in telematic mode;
- closure of the gaming and betting corners at bars and tobacconists;
- only events and competitions (recognized as being of national interest by order of CONI and CIP), concerning individual and team sports organized by the respective national sports federations, associated sports disciplines, sports promotion bodies or international sports organizations, within sports facilities used behind closed doors or outdoors without the presence of the public, are allowed;
- confirmed the recommendation, already contained in previous measures, not to travel, by public or private transport, except for work, study or health reasons.
It includes the following Regions: Abruzzo, Basilicata, Campania, Emilia-Romagna, Friuli-Venezia Giulia, Lazio, Liguria, Marche, Molise, Province of Trento and Province of Bolzano, Sardinia, Tuscany, Umbria, Veneto.
It is the band that includes the regions with medium-high criticality (Puglia and Sicily):
- prohibition of any movement, in and out of the Region (except for proven needs of work, health and urgency), allowed only the movements strictly necessary to ensure the development of the teaching in the presence and within the limits in which it is allowed, with the consequent possibility of return to your home or residence.
- Any travel to a municipality other than that of residence, domicile or home is forbidden, except for proven work, study, health reasons, situations of need or to carry out activities or use services not suspended and not available in your municipality.
- suspended the activities of catering services, with the exception of canteens and catering with take-away and home delivery.
It is the area with the highest criticality, in which are currently included the following Regions (Lombardy, Piedmont, Calabria and Valle d’Aosta):
- prohibition of any movement in and out of the Region, but also within the territory itself, except in cases of necessity and urgency.
- Closure for retail stores, with the exception of grocery stores, pharmacies, newsstands.
- Lock down for non-food markets.
- closure of bars, pubs, restaurants, ice-cream parlours, pastry stores, with the exception of restaurants with home delivery and, until 10 p.m., that with take-away, but with a ban on consumption on site or nearby.
- suspended sports activities, also carried out in outdoor sports centers.
- allowed to carry out, in individual form, motor activities in the vicinity of their home, respecting the distance of at least one meter from any other person and with the obligation of mask.
- allowed to carry out sports activities exclusively outdoors and in individual form.
- suspended all events and competitions organized by sports promotion bodies.
- school activities in the presence for kindergartens, primary and sixth grade.
- remain open activities related to personal services (including hairdressers, barbers, beauticians).
- public employers limit the presence of staff in the workplace to ensure only those activities that they consider unavoidable and that necessarily require such presence, also because of the management
- Non-repayable grants
The list of assets benefiting from the non-refundable grant provided for by the legislative decree of 28 October (“Ristori”) is extended. For some operators already beneficiaries of the contribution, who register other restrictions on activities, by virtue of the new restrictive measures in the orange and red areas, the contribution has increased by a further 50%. A new non-repayable contribution is expected for some companies operating in the red regions. The amount of the benefit varies according to the sector of activity during the year.
- Fund for new contributions
Established a fund to compensate the activities of the Regions that could be affected by future restrictive measures, to provide future contributions automatically.
- Contributions for activities based in shopping centers and food industries
Constitution of a fund to restore the losses suffered by the economic activities that are based in shopping centers and food industries.
- Tax credit commercial rents
In favor of the companies that carry out the activities to which the new grant is recognized and operate in the red areas, is extended as provided by the d.l. Ristori, providing a tax credit transferable to the owner of the rented property equal to 60% of the rent for the months of October, November and December.
- Suspension payments
For those who carry out suspended economic activities, withholding tax and VAT payments will be suspended for the month of November.
- Cancellation II IMU installment (Unique tax on flats/buildings)
Cancelled the second IMU installment for companies that carry out the activities for which the new grant has been recognized and operate in the Red Regions, if their owners are also managers of the activities.
- Suspension of social security contributions
For the activities listed by d.l. Ristori operating in the yellow areas, social security and welfare contributions are suspended for the month of November. For those in the orange and red zones the suspension is for both November and December.
- Postponement II Ires (Tax on company income) and Irap (Income on regional productive activity) advance for the subjects to which Isa apply
Towards those who exercise economic activities for which the Isa have been approved and that operate in the areas catalogued in maximum gravity and from a high level of risk, it is arranged the extension to 30 April 2021 of the payment of the second or only installment of the advance of Ires and Irap.
- Bonus baby sitter and extraordinary leave
In the red regions where the suspension of school activities in the II and III classes of middle schools is provided for:
a 1,000 euro baby sitter bonus and, in case the work performance cannot be made in agile mode,
overtime leave with the recognition of an allowance of 50 % of the monthly salary for working parents.
- Support for the third sector
Extraordinary fund to give support to operators in the third sector who are not among the beneficiaries of the grant:
- voluntary organizations,
- social promotion association,
- non-profit organizations of social utility.
- Support to the agricultural, fishing and aquaculture supply chain
Total decontribution, for the month of December, for the companies concerned by the first d.l. Ristori, active in the sectors of:
- agricultural chain,
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