Between covid19 bonuses and concessions, the news for working mothers and families with children

Mothers are perhaps the category most penalized by this epidemic which has seen them grapple with a thousand difficulties between caring for their child and working in the company. With the new “Relaunch” Decree (DL 34/2020), the legislator wants to provide concrete help to all workers and companies but above all tries, as far as possible, to have an eye for families with children.

So let’s see the measures in more detail below. 

COVID-19 leave

Mothers are given the possibility, but alternatively fathers are also given the opportunity to take advantage of a total of 30 days for the period 05/03/2020 – 31/07/2020 of this specific leave dedicated to childcare.

The age of the children must not be more than 12 years old (except for children with disabilities) and furthermore in the household there must not be another parent who is a beneficiary of income support instruments envisaged in the event of suspension or cessation of work or another parent unemployed or non-working.

For employees who choose to take advantage of this measure (even fractionally), the employer cannot object and must accept the request. The treatment in question will be recognized by the company which will have to financially advance the indemnity equal to 50% of the salary due for the days of abstention.

However, this is not a cost for the employer since the same will balance what is anticipated in the monthly reports, thus leaving the service to be paid by INPS.

Who can take advantage of the Covid19 leave?

In terms of subjects, the following are intended:

• to employees in the private sector,
• to workers enrolled in the separate management
• to self-employed workers registered with INPS.

Babysitting Bonus

It is an alternative subsidy to the COVID-19 leave intended to support families who choose to take advantage, starting from 5 March 2020 and until 31 July 2020 , of a bonus for assistance and surveillance services for minors up to 12 years of age (except children with disabilities), up to a maximum overall limit of 1,200 euros to be used for services performed in the period indicated above.

The bonus is due for a higher amount, i.e. up to 2,000 euros in total, to employees in the accredited public and private healthcare sector as well as to personnel in the security, defense and public aid sector employed for needs connected to the COVID-19 epidemiological emergency. 19.

This benefit is due on condition that in the family there is no other parent who is a beneficiary of income support instruments, in the event of suspension or cessation of work (for example, NASPI, CIGO, mobility allowance, etc.) or another parent unemployed or non-working.

Holiday tax credit

For the 2020 tax period, a credit is recognized in favor of households with a valid ISEE not exceeding 40,000 euros, which can be used, from 1 July to 31 December 2020 , for the payment of services offered nationally by companies tourist accommodation, as well as agritourisms and bed & breakfasts.

How much is it worth?

The credit, which can be used by only one member per family nucleus, is attributed to a maximum of 500 euros for each family nucleus.

The amount of the credit is 300 euros for families made up of two people and 150 euros for those made up of just one person.

Under what conditions?

The credit is recognized under the following conditions:
a) the expenses must be incurred in a single solution in relation to the services rendered by a single tourist accommodation company, a single farmhouse or a single bed & breakfast;
b) the total amount must be documented by electronic invoice or document , which indicates the tax code of the person who intends to use the credit;
c) payment for the service must be paid without the help, intervention or intermediation of subjects who manage telematic platforms or portals other than travel agencies and tour operators.

How does it work?

The credit can only be used to the extent of 80 percent, in agreement with the supplier from whom the services are used, in the form of a discount on the amount due and for 20 percent in the form of a tax deduction at the time of the return of income by the entitled person. The discount is refunded to the service provider in the form of a tax credit to be used only as compensation.

Agile work

Until the end of the state of epidemiological emergency from COVID-19, parents employed in the private sector who have at least one child under the age of 14, provided that there is no other parent in the household who is a beneficiary of income support instruments in case of suspension or cessation of working activity or that there is no non-working parent, have the right to carry out the work performance in agile mode provided that this mode is compatible with the characteristics of the performance .

Work performance in smart working can also be carried out through IT tools available to the employee if they are not provided by the employer.

Prohibition of layoffs

The dismissals for Justified Objective Reason (GMO) are forbidden for the five months following the date of 03/17/2020.

These are all those layoffs that provide for the reduction of employees due to job losses , company reorganization, etc.

Even dismissal procedures in progress and not concluded as of 03/17/2020 are suspended for the same 5-month period.

Extend and renew term contracts

To deal with the restart of activities as a result of the epidemiological emergency from COVID-19, it is possible for companies to renew (re-hire) or extend until 30 August 2020 the fixed-term employment contracts existing on 23 August 2020. February 2020, even in the absence of the conditions (specific reasons) provided for by the legislation. This means that extensions and renewals can be used more flexibly and easily by businesses.

Bonus of 80 euros

The “Renzi” Bonus is also entitled to those who do not reach the income limits (art.128)  

The “Renzi” Bonus of 80 euros per month (which will increase for all employees from July 2020) is due in 2020 even if, due to the measures to support work (layoffs, social safety nets, extraordinary covid- 19), the annual income does not reach the minimum limit thresholds to be eligible for this benefit.