News and concessions for self-employed and dependent working mothers in the Relaunch Decree DL 34/2020

With the new “Relaunch” Decree, the legislator wants to provide concrete help to all workers and companies by providing targeted allowances to support the job losses that occurred in the period APRIL and MAY 2020.

We have had the opportunity to address the issue of facilities available for families , now let’s see in detail the measures for self-employed and employees.

Allowance for mothers with VAT number and co.co.co art. 84

Legislative Decree 34/2020 also extends for the month of April 2020 the entitlement to the indemnity of € 600 ( bonus 600 euros per VAT number ) in favor of the following subjects:

• self-employed workers with an “active” VAT number as of 23.2.2020 (the self-employed workers registered in the Register and in the respective professional pension funds are excluded from the subsidy in question);
• subjects holding co.co.co. relationships “active” on the same date (enrolled exclusively in the INPS separate management, not pensioners and not enrolled in other compulsory social security forms)

The aforementioned indemnity does not contribute to the formation of income.

It would seem that for those who have already submitted the application for the month of March 2020 they will enjoy the automaticity of the benefit for the month of April. While the others will have to submit an electronic request on the INPS website.

Legislative Decree 34/2020 also provides for the recognition of an indemnity for the month of May 2020 of € 1,000 in favor of:

• self-employed workers with an “active” VAT number as of 19.5.2020 enrolled in the INPS separate management, not pensioners and not enrolled in other compulsory social security forms, in the presence of a proven reduction of at least 33% of income in the second two-month period (March and April) 2020, compared to income for the second two months (March and April) 2019;
• subjects holding co.co.co. relationships enrolled in the INPS separate management, not pensioners and not enrolled in other compulsory social security forms who ceased their employment relationship on 19.5.2020.

In order to benefit from this facilitation, the person concerned must submit a specific application to INPS in order to self-certify possession of the aforementioned requirements. The aforementioned indemnity does not contribute to the formation of income.

Allowance for Artisan and Trader and Agricultural mothers

The Relaunch Decree also extends the entitlement to the € 600 indemnity for the month of April 2020 in favor of the following subjects:

• artisans, traders, farmers, settlers and sharecroppers;
• professional agricultural entrepreneurs;
• assistants / collaborators of artisans, traders and agricultural workers registered in the relevant Managements, including collaborators of family businesses;
• Sales agents/representatives.

The indemnity can also be used by members of partnerships / corporations registered with INPS management (for example, IVS).

It would seem that for those who have already submitted the application for the month of March 2020 they will enjoy the automaticity of the benefit for the month of April. While the others will have to submit an electronic request on the INPS website.

The aforementioned indemnity does not contribute to the formation of income.

Allowance for mothers working in the tourism sector

Legislative Decree 34/2020 also extends to April 2020 the allowance of € 600 recognized in favor of seasonal employees in tourism and spas who:

• have involuntarily terminated their employment relationship in the period 1.1.2019 – 17.3.2020
• as of 17.3.2020 they do not have an employment relationship;
• are not holders of a direct pension treatment.

It would seem that for those who have already submitted the application for the month of March 2020 they will enjoy the automaticity of the benefit for the month of April. While the others will have to submit an electronic request on the INPS website. The aforementioned indemnity does not contribute to the formation of income.

In favor of the aforementioned subjects, the indemnity for the month of May is raised to € 1,000 . To this end, for seasonal employees in tourism and thermal establishments, it is required that, in addition to the termination of the employment relationship in the period 1.1.2019 – 17.3.2020, they are not holders of a pension / employment relationship / Naspi at 19.5.2020.

Allowance for mothers working in the agricultural sector

Decree Law 34/2020 also extends to April 2020 (however reducing the amount to 500 euros) the indemnity for agricultural workers:

• Temporary;
• not holders of direct pension treatment;
• who carried out at least 50 actual days of agricultural work in 2019. is extended, by paragraph 7 of the aforementioned art. 84 also for the month of April 2020.

It would seem that for those who have already submitted the application for the month of March 2020 they will enjoy the automaticity of the benefit for the month of April. While the others will have to submit an electronic request on the INPS website. The aforementioned indemnity does not contribute to the formation of income.

Allowance for mothers Seasonal – Intermittent – Occasional self-employed – door-to-door sellers

Legislative Decree 34/2020 extends for the months of April and May the indemnity of € 600 envisaged for the month of March by the Ministry of Labor with Decree 30.4.2020, n. 10 in favor of the following categories of employees / self-employed workers who have ceased, reduced or suspended their activity / employment relationship as a result of the ” coronavirus ” emergency:

• seasonal employees belonging to sectors other than tourism and spa establishments who involuntarily terminated their employment relationship in the period 1.1.2019 – 31.1.2020 and who carried out their work for at least 30 days in the same period;
• intermittent workers (on call), who have worked at least 30 days in the period 1.1.2019 – 31.1.2020;
• self-employed workers, without a VAT number, not enrolled in other compulsory social security forms, who in the period 1.1.2019 – 23.2.2020 were holders of occasional self-employment contracts pursuant to art. 2222, Cc, and who do not have an existing contract as of 23.2.2020. The subjects in question must already be registered as of 23.2.2020 in the INPS separate management with credit in the same period of at least one monthly contribution;
• persons in charge of home sales with an annual income in 2019 deriving from the “door to door” activity exceeding € 5,000, holders of a VAT number, enrolled in the INPS separate management as of 23.2.2020 and not enrolled in other compulsory social security forms.

The subsidy in question is subject to specific conditions, i.e. on the date of submission of the application, the person concerned must not be:

• holder of another permanent employment contract, different from the intermittent contract;
• pensioner.

The aforementioned indemnity does not contribute to the formation of income.

Allowance for mothers working in the entertainment sector

Legislative Decree 34/2020 also extends for the months of April and May the indemnity of € 600, recognized in favor of workers registered in the Entertainment Workers Pension Fund provided that they:

• are not holders of direct pension treatment;
• have at least 30 daily contributions paid in 2019 to the aforesaid Fund, from which derives a 2019 income not exceeding € 50,000;
• do not have an employee employment relationship as of 17.3.2020.

It would seem that for those who have already submitted the application for the month of March 2020 they will enjoy the automaticity of the benefit for the month of April. While the others will have to submit an electronic request on the INPS website. The aforementioned indemnity does not contribute to the formation of income.

The indemnity in question is now also due to workers registered in the aforementioned Fund with at least 7 daily contributions paid in 2019, from which derives an income not exceeding € 35,000.

The indemnity is not due to workers with an employment relationship / pensioners as at 19.5.2020.

The aforementioned indemnity does not contribute to the formation of income.

Allowance for professional mothers enrolled in registers and private funds

Legislative Decree 34/2020 extends the entitlement to the indemnity also for the months of April and May 2020 , provided that the interested party on the date of submission of the application is not:

• holder of a permanent employment contract;
• pensioner.

The art. is repealed. 34, Legislative Decree no. 23/2020 on the basis of which self-employed workers enrolled in private pension funds, in order to benefit from the allowance in question, were required, in particular, to be registered exclusively with the fund. To access the benefit in question, it is necessary to wait / check the specific instructions provided by the individual social security funds.

Indemnity for sports collaborating mothers

Legislative Decree 34/2020 extends for the months of April and May 2020 , the indemnity of € 600 recognized by Sport e Salute spa, by art. 96, Legislative Decree no. 18/2020, in favor of workers employed with collaborative relationships with the National Olympic Committee (CONI), the Italian Paralympic Committee (CIP), national sports federations, associated sports disciplines, sports promotion bodies, recognized by the Olympic Committee National (CONI) and the Italian Paralympic Committee (CIP), the amateur sports clubs and associations, pursuant to art. 67, paragraph 1, lett. m), TUIR, already “active” as of 23.2.2020.

For those who have already submitted the application for the month of March 2020, they will enjoy the automaticity of the benefit for the months of April and May. While the others will have to submit a specific telematic request. The aforementioned indemnity does not contribute to the formation of income.

The implementing provisions are delegated to a specific Decree of the MEF and of the Authority delegated for sport.

Allowance for domestic workers

Domestic workers who have, as of 23 February 2020, one or more employment contracts for a total duration of more than 10 hours per week are recognized, for the months of April and May 2020, a monthly allowance equal to 500 euros, for each month. The allowances are recognized on condition that the domestic workers do not cohabit with the employer. The allowance referred to in this article is not due to pensioners, with the exception of the ordinary disability and holders of permanent employment relationships other than domestic work. The allowance is paid by INPS in a single solution, upon request on the portal.

NB: All the allowances mentioned above cannot be combined with each other.

Non-repayable contribution

Legislative Decree 34/2020 also provides for a non-repayable grant (non-taxable) in favor of autonomous companies which in April 2020 had turnover and fees lower than two thirds of the amount of turnover and fees for the month of April 2019.

The amount of the non-repayable grant is determined by applying the percentage of:

• 20% (for individuals who had revenues/fees of up to 400,000 euros in 2019);
• 15% (for persons who in 2019 had revenues/fees of up to 1,000,000 euros);
• 10% (for persons who in 2019 had revenues/fees of up to 5,000,000 euros).

The minimum amount of the contribution will in any case be equal to 1,000 euros for natural persons and 2,000 euros for other subjects.

In any case, the following subjects are excluded from the non-refundable grant:

• persons with ceased activity
• VAT holders registered in the separate management (professionals)
• professionals enrolled in registers and private funds
• entertainment workers

The non-repayable grant is due, even without a reduction in turnover, to subjects who started the business after 1 January 2019.

The application can be presented to the Revenue Agency according to the forthcoming procedure