As Italy is the European country most affected by the Coronavirus pandemic, severe measures have already been implemented affecting the freedom of circulation of people, immigration and performing business and professional activities. Italy is under a strict lock-down.
Employees unable to work on a remote or home working basis (e.g. manufacturing, etc.) can continue to work, but employers and employees should respect the specific security measures indicated in the Protocol signed by the Italian Government and major trade unions on 14 March.
Regarding the tax and social security provisions, a Governmental Decree has adopted emergency measures, including postponement of payroll taxes and social security payments, tax compliance deadlines, suspensions of the periods relating to the activities of the tax authorities and firing procedures.
Other major special measures are special parental leave (12 days) paid by the government and extended special partial unemployment indemnity for 9 weeks at the charge of the government. Considering that all Public offices are closed to the public, specific e-procedures will apply.
Such Decree will be published shortly; its implementation and secondary rules will be available hopefully by the end of March.
Gianluca Marini
gianluca.marini@bdo.it