What does the Sostegni bis decree contain?
The Council of Ministers approved the decree for businesses, work, young people, health and local services, the so-called Sostegni bis. Here are numbers and details of the measures
The Council of Ministers approved the decree for businesses, work, young people, health and local services, the so-called Sostegni bis. There are 40 billion that will go to help the economy weakened by the pandemic.
The real surprise, however, concerns the world of work. In fact, an "anti-dismissal" rule in the bis support decree arrives directly in the Council of Ministers. The novelty, wanted by the Minister of Labor Andrea Orlando, does not appear in the draft and would have been introduced in the text during the government meeting. For companies that apply for covid cash by the end of June, the freeze on layoffs is extended to 28 August; moreover, from July 1st, companies that use ordinary cash will not have to pay the additional fees on condition that they do not lay off, government sources report.
These are the main measures:
– 15.4 BILLION FOR RESTAURANTS AND YEAR-END ADJUSTMENT
A total of 15.4 billion euros have been allocated for refreshments to businesses and VAT numbers affected by the pandemic crisis. In detail, the decree provides for 11.4 billion for non-repayable contributions, of which 8 billion for those paid automatically and already provided for by the first Sostegni decree and another 3.4 billion for the integration, upon request, deriving from the comparison of turnover between the period 1 April 2020 – 31 March 2021 and the period 1 April 2019 – 31 March 2020. Another 4 billion is allocated to the balance at the end of the year, based on the difference in the economic result for the year relating to the current tax period as at 31 December 2020 compared to that relating to the tax period in progress as at 31 December 2019, net of any grants already recognized by the Revenue Agency.
– 100 MILLION FUND FOR CLOSED ACTIVITIES
A fund of 100 million for 2021 for closed activities, for at least four months in total, "in the period between 1 January 2021 and the date of conversion of this decree". The fund is established in the budget of the Ministry of Economic Development.
– STOP FISCO FOLDERS UNTIL 30 JUNE
Here comes the extension until June 30 of the deadline for the suspension of tax bills and foreclosures. The acts and measures adopted and the obligations carried out by the collection agent in the period from 1 May 2021 to the date of entry into force of this decree remain valid.
– 3.3 BILLION FOR TOURISM AND EXPANDED HOLIDAY BONUS
The funds for tourism rise to 3.34 billion which are added to the 700 million euro of the first Sostegni decree. Another 150 million arrive for travel agencies, tour operators, hospitality tourism companies, tour guides and tour leaders, tourist buses. A Fund has been created at the Ministry of Tourism for the enhancement of the historic centers of the cities of art. The extension of the holiday bonus has also been confirmed, which can also be used in travel agencies and tour operators, in addition to hotels, agritourisms and b & bs. Contribution concessions have also been extended (exemption from payment of contributions for tourism operators, spas and trade establishments. Within the limit of double the hours of wage supplementation, already used in January, February and March of 2021).
– 100 MILLION FOR THE MOUNTAINS, ANOTHER 170 MILLION FOR TEXTILE, FASHION AND WEDDING
Another 100 million for the mountain sector arrive in addition to the 700 million of the Sostegni decree. 170 million allocated for the textile and fashion sector, r for other economic activities particularly affected by the epidemiological emergency, such as catering in historic centers and organizing weddings, theme parks, aquariums, geological parks and zoological gardens.
– CUT COSTS BILLS, RENTALS AND TARES
Extension until July 31 of the reduction in the cost of electricity bills for the activities affected by the pandemic crisis currently expected from April to June. The tax credit for rents has been renewed for 5 months, from January to May, for companies that have registered losses of 30% in the comparison between 1 April 2020 – 30 March 2021 and the same period 2019-2020, while The measure for tourist accommodation companies, travel agencies and tour operators has been extended until 31 July. 600 million for the municipalities for the reduction of the Tari to economic categories in difficulty.
– 2 billion for agriculture
A 2 billion package for agriculture. The allocation for the workers' allowance is 448 million; 72.5 million euros are provided for the exemption from social security and welfare contributions of employers and self-employed workers of farms belonging to the agritourism and wine-growing sectors, including wine and beer producers; € 27.5 million for support for animal husbandry by increasing the VAT compensation percentages applicable to the sale of live cattle and pigs to 9.5%.
– 500 MILLION TO MUNICIPALITIES FOR EXPENSES AND RENTALS
A fund of 500 million for municipalities for food shopping vouchers and for the payment of rents and households for families in difficulty. The fund is established in the estimate of the Ministry of the Interior for the year 2021, to be distributed, within 30 days from the date of entry into force of the decree, by decree of the Minister of the Interior, in agreement with the Minister of Economy and Finance, subject to an agreement in the State-city conference and local autonomies.
– ANOTHER 4 MONTHS REM UNTIL SEPTEMBER
Another four months of emergency income are coming from June to September. The fee for each month, as required by the Relaunch decree and the Sostegni decree, ranges from 400 to 800 euros. The application can be submitted to INPS by 31 July 2021.
– 135 MILLION FOR SUMMER CENTERS
135 million are drawn from the Fund for family policies to finance the initiatives of the municipalities, to be implemented in the period 1 June – 31 December 2021, also in collaboration with public and private bodies, for the strengthening of summer centers, territorial socio-educational services and centers with an educational and recreational function for the activities of minors.
EXTENSION OF MORATORY SMEs AND COMPANY LIQUIDITY
Extension to 31 December of the moratorium for SMEs and measures for the liquidity of companies and extension from 6 to ten years of the maximum duration of loans with public guarantee.
– HELP FOR FIRST HOUSE PURCHASE
Aid for the purchase of a first home has been confirmed for young people under 36 who have an atypical employment relationship. Until 30 June 2022, applications submitted by those who submit Isee less than 30 thousand euros have priority and the maximum amount of the guarantee that can be granted is raised to 80% of the principal amount. The endowment of the Guarantee Fund has increased by 290 million for 2021.
– RE-EMPLOYMENT CONTRACT ARRIVES
The re-employment contract arrives until October 31, 2021. Private employers, with the exception of the agricultural and domestic work sector, who hire workers with an open-ended employment contract, are recognized, for a maximum period of six months, exemption from the payment of 100 per cent of social security contributions with the exclusion of premiums and contributions due to Inail, up to € 6,000 on an annual basis, re-priced and applied on a monthly basis.
– CONTRACT FOR EXPANSION UP TO 100 UNITS
The expansion contract is strengthened, lowering the staffing threshold to 100 employees for all the companies involved.
– DECONTRIBUTION FOR TOURISM AND TRADE ENTERPRISES
Private employers in the sectors of tourism and spas and trade are granted exemption from the payment of social security contributions at their expense, which can be used by 31 December 2021, within the limit of double the hours of wage supplement already used in the months in January, February and March 2021, with the exclusion of bonuses and contributions due to Inail.
– CIGS FOR COMPANIES IN CRISIS AND REDUCTION OF WORKING HOURS
Companies that have experienced a 50 percent drop in turnover compared to the first half of 2019, can apply for extraordinary redundancy fund for a maximum duration of 26 weeks. The average hourly reduction cannot exceed 80 percent of the daily, weekly or monthly working hours of the workers affected by the collective agreement. For each worker, the overall percentage reduction in working time cannot exceed 90 percent over the entire period for which the collective agreement is stipulated. The Cigs is also extended due to the termination and increase of the Social Fund for employment and training.
– NASPI REDUCTION STOP UNTIL DECEMBER
From the date of entry into force of the Sostegni bis decree and until 31 December 2021, the 3% monthly reduction for Naspi is suspended starting from the fourth month of use.
– 70 MILLION FOR EMPLOYMENT CENTERS
To meet the operating costs of the employment centers, an expenditure of up to 70 million euros for the year 2021 is authorized.
– ANPAL EXTRAORDINARY COMMISSIONER
The extraordinary commissioner for Anpal arrives, appointed by decree of the President of the Republic, following a resolution of the Council of Ministers, on the proposal of the Minister of Labor.
With the appointment of the extraordinary commissioner, the president, the general manager and the board of directors of Anpal in office at the date of entry into force of the law decree automatically expire. The president of Anpal also lapses from the office of sole director of Anpal Servizi and the commissioner assumes his functions until the appointment of the new president and the board of directors of the company.
– ONE TANTUM 1,600 EUROS FOR SEASON PASSES
A one-off allowance of 1,600 euros for seasonal workers and in administration of tourism and entertainment.
– 50 MILLION FOR CAR SHARING COMPANIES AND SCHOOL BUSES
A fund of 50 million euros for the disbursement of contributions in favor of companies, public administrations and schools which, upon appointment of the mobility manager, prepare, by 31 July 2021, a plan for the home-work travel of staff and home-school-home of school staff and pupils. In particular, an allocation of up to 35 million euros of contributions is envisaged in favor of companies and public administrations that will benefit from these contributions to finance sustainable mobility initiatives, including car-pooling, car-sharing, bike-pooling and bike- sharing.
Another 15 million euros are allocated to schools to finance sustainable mobility initiatives of piedibus, car-pooling, car-sharing, bike-pooling and bikesharing.
– 470 MILLION FOR THE SCHOOL
350 million in 2021 for public schools to be allocated to expenses for the purchase of goods and services and a contribution of 50 million for the peers.
– FAST PROCESS FOR RECRUITMENT PROF
A quick process to hire, for the school year 2021-2022, already qualified teachers who have 3 years of teaching, even if not consecutive, in the last 10 school years in addition to the current one. The professors will be hired starting from September with a fixed-term contract and will undergo an annual training course, during the teaching year, which in practice will be a "trial" year. If the teachers do not pass the tests of this first year of training, they will have to repeat it.
FASTEST SCHOOL COMPETITIONS FOR STEM
There will be a simplified and accelerated competition procedure for scientific subjects (Stem). The competition, which will start in the summer, includes a written test, an oral test and the formation of the ranking by 31 August 2021 based on the scores obtained in the tests.
– 500 MILLION FOR MUNICIPALITIES IN DISADVANTAGE
500 million for the municipalities that are in structural deficit and have used liquidity advances.
The deadlines for the approval of the financial statements have been further postponed by two months.
– PLASTIC TAX SLEDGE IN JANUARY 2022
The entry into force of the plastic tax has been postponed to January 1, 2022.
– 100 MILLION FOR ALITALIA SALARY
A loan of up to 100 million euros has been received, with a maximum duration of six months, to guarantee the operational and management continuity of Alitalia and the other companies in the group. In the draft, however, there is no reference to the newco Ita, for which a loan of 800 million of the 3 billion already allocated was proposed.
– 1.65 billion per child commissioner
Another 1.65 billion arrives for 2021 for the interventions under the responsibility of the extraordinary commissioner for the Covid emergency Figliuolo.
– MEDICAL RECRUITMENT FOR WORK SAFETY
Extraordinary hiring of doctors for safety at work.
authorized the total expenditure of 3.4 million euros for the year 2021 and 10 million euros from 2022.
– TAX CREDIT FOR VACCINE DEVELOPMENT AND SANITATION
Research and development activities for innovative drugs, including vaccines, are entitled to a tax credit of 20% of the costs incurred from 1 June 2021 to 31 December 2030, "provided that the beneficiary of the aid undertakes to grant licenses not exclusives at non-discriminatory market conditions to third parties in the European Economic Area ". Private health care will also be able to administer vaccines. A 30% tax credit is also provided for companies, VAT numbers, non-commercial entities, third sector entities, civilly recognized religious entities, for the expenses incurred in the months of June, July and August 2021 for the sanitation of environments and tools used and for the purchase of personal protective equipment and other devices aimed at ensuring the health of workers and users, including the costs for the administration of tampons for Covid-19. The tax credit is up to a maximum of € 60,000 for each beneficiary, within the overall limit of € 200 million for the year 2021.
– SKIP STRENGTHENING INCENTIVES FOR BANK MERGERS
The strengthening of incentives for business combinations, including bank mergers, and the expansion of the percentage of DTA to be transformed into a tax credit is missing.
This is a machine translation from Italian language of a post published on Start Magazine at the URL https://www.startmag.it/economia/che-cosa-contiene-il-decreto-sostegni-bis/ on Thu, 20 May 2021 14:45:21 +0000.