28/10/2020 – The government published the new measures regarding extraordinary support for the recovery. It applies to employers of a private nature, including those in the social sector, who have been affected by the COVID-19 disease pandemic and who are, consequently, in a situation of business crisis, that is, with a fall in turnover equal to or greater to 25%. The employer can access extraordinary support for the progressive resumption of activity with a temporary reduction in the normal working period of all or some of its workers, and may apply this reduction and respective remuneration for one month, with a monthly extension up to a maximum of five months.
The employer is entitled to financial support exclusively for the purpose of paying compensation to workers covered by the reduction of the normal working period. Social Security support corresponds to 70% of this retributive compensation, with the remaining 30% provided by the employer. In cases of serious business crisis, with a break in billing equal to or greater than 75%, he is also entitled to 35% of the gross remuneration to be paid to the employee for the hours worked. Benefiting from this support, the employer is also entitled to exemption or partial exemption from the payment of contributions related to the workers covered, with regard to the amount of compensation. This right varies according to the size of the company and the month of application of the support:
- Companies with fewer than 250 workers are entitled to total exemption from payment of contributions related to retributive compensation in the months of August and September and a partial exemption of 50% in the months of October to December;
- Companies with 250 or more workers are entitled to partial waiver of 50% of the payment of contributions related to the retributive compensation in the months of August and September.
Lastly, the support can be combined with a training plan approved by the Employment and Professional Training Institute (IEFP, IP), which grants the right to a scholarship in the amount of 30% of the social support index (132,60€ ) per covered worker, which is intended, in equal parts, for the worker and the employer. This training plan is organized by the IEFP, IP and must be implemented, in conjunction with the employer, outside the employee's new (reduced) hours, but within what was their normal working hours.
To access extraordinary support for the progressive resumption of activity with a temporary reduction in the normal working period, the employer must submit an electronic application, in the proper form, through the Direct Social Security, with the employer's declaration and the declaration of the certified accountant (Mod. 3058-DGSS) attesting to the situation of business crisis.
Extraordinary support for the progressive resumption of activity with a temporary reduction in the normal working period takes effect from 1 August 2020 until 31 December 2020.
For more details, conditions, what to do, consult the link of social security. See also the “Explanatory Support for the progressive resumption of activity”.