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From shock absorbers to citizenship income, this is how work changes

From shock absorbers to citizenship income, this is how work changes

Solidarity Agreement

Companies can enter into solidarity contracts through collective bargaining for the company, with the aim of reducing working hours in order to avoid, in whole or in part, the reduction or announcement of layoffs of employees even through their most rational employment. The average hourly reduction cap has been raised from the current 60 percent of the daily, weekly or monthly working hours of Solidarity Contract workers to 80 percent effective January 1, 2022. For each worker, the percentage cap on the total working time currently set at 70 percent over the entire period stipulated in the solidarity contract, raised to 90 percent with effect from 1 January 2022. Wage loss is initially determined by not taking into account salary increases stipulated by the group. Company agreements in a period of six months before the signing of the partnership contract. The salary integration transaction is reduced by correspondence with any subsequent salary increases that occur during company negotiations.

Non-participation of working mothers

On a trial basis for 2022, a one-year exemption from the payment of social security contributions that must be paid by mothers working in the private sector is recognized at the rate of fifty percent, starting with the return to the workplace after using compulsory maternity leave and for a maximum period of one year from the date of the above-mentioned return . The retirement benefit calculation rate shall remain in effect.

Tax deductions on rental contracts required by young people

For young people between 20 and 31 years old, whose total income does not exceed 15,493.71 euros, and who conclude a rental contract in accordance with Law No. 431, in order to allocate the whole or part of the real estate unit to its own residence, provided that it is different from the main place of residence of the parents or those who are entrusted to them by the competent authorities in accordance with the law, during the first four years of the contract term, a deduction from the total tax equal to €991.60, or, if higher, equal to 20 percent of the rent amount and in any case within the maximum discount of €2,000.

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Subscription regularity document

As of January 1, 2022, the regularity of payment of the regular subscription rate for bilateral solidarity funds referred to in Articles 26, 27 and 40 is a condition for the issuance of the Individual Contribution Regularity Document (DURC).

Exempting employees from troubled companies

The maneuver states that the exemption from contribution currently envisaged, also in 2022, to the stability of youth under the age of 36, is recognized for companies that employ permanent workers, regardless of age limits, for companies whose discussion schedule is active for corporate governance. Crises in a corporate crisis facility. The exemption is rather generous, and consists of a cancellation (100% exemption) of contributions for a period of 36 months (3 years), in the order of 6 thousand euros per year.