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November 13, 2020

The budget law confirms the freeze on layoffs until March 31, 2021. This can be read in the draft of the maneuver.

The measure applies regardless of the number of employees of the company.

The government has also decided to allocate another 5.3 billion to refinance 12 weeks of layoffs in 2021 to companies that are in difficulty due to the Covid emergency.

The draft of the maneuver provides for it.

The weeks of cig must be included in the first three months of the year for the ordinary cig and for the first 6 months for that in derogation.

Private employers (with the exception of the agricultural sector) who do not require the cig, in the first three months of 2021 will be exempt from the payment of social security contributions at their expense for a further maximum period of 8 weeks.

Approximately 470 million euros will then arrive an additional year, up to 2029, for the citizenship income.

The law increases the authorization of expenditure for the RdC by 196.3 million euros for the year 2021, 473.7 million euros for the year 2022, 474.1 million euros for the year 2023, 474, 6 million euros for the year 2024, 475.5 million euros for the year 2025, 476.2 million euros for the year 2026, 476.7 million euros for the year 2027, 477.5 million euros for the year 2028 and 477.3 million euros per year starting from the year 2029.

7 days paternity leave also in 2021


"Extension for paternity leave of seven days also for 2021" foresees the draft.



350 million for school buses and more buses for students


350 million to strengthen the school transport services of Municipalities and Regions: in the draft of the maneuver, 200 million are allocated to increase buses for students and 150 million to allow school buses to carry out the service in compliance with anti-Covid regulations.

It is a question of financing, according to the explanatory report to the regulation on regional public transport, "additional services essential for the start of the school year".

18-year-old bonus also in


2021 The culture card for

18-year-olds has also been

confirmed for 2021.

The draft of the maneuver provides for an allocation of 150 million against the 190 million euro allocated for 2020. It is an electronic card that can be used to buy tickets for theaters, cinemas, to buy books and newspapers, for music and also to enter the museums.

Cinema fund rises to 640 million


The cinema fund rises from 400 to 640 million euros.

In fact, the draft of the maneuver provides that the financing cannot be lower than this threshold.

The mechanism provides that the resources must be equal to 11% of the revenues actually collected from the state budget, recorded in the previous year, which derive from Ires and VAT payments in the film and television distribution sectors and in telecommunications, which in any case cannot be less than 640 million.



4 billion for tax reform from 2022


"In order to implement measures relating to the reform of the tax system, a Fund with an endowment of 2,500 million euro has been set up in the forecast of the Ministry of Economy and Finance. year 2022 and € 1,500 million starting from the year 2023 ".

"A fund called the Fiscal Loyalty Fund is also established, to which, starting from 2022, without prejudice to the achievement of public finance objectives, the amount of resources estimated as greater permanent revenues deriving from the improvement of spontaneous compliance ".

At the end of the council of ministers that approved the maneuver more than three weeks ago, the government had communicated the availability of 8 billion for the tax reform, also including the dowry of the single check.

In fact, in 2021 the reform starts from the single check, starting from July, with a budget of 3 billion.

In 2022, 5.5 billion for the single check will be added to the 2.5 billion envisaged for the delegation.

Tax credit to push business mergers


A push to business combinations to tackle the problem of the small size of businesses in Italy, where 99% have fewer than 50 employees.

The draft of the Budget Law envisages, in the event of a merger, spin-off or transfer of a company that are approved in 2021, the transformation into a tax credit of a portion of deferred tax assets referring to tax losses and ACE surpluses accrued up to the previous tax period and not yet used in offsetting or transformed into a tax credit at that date.

The maximum amount of deferred tax assets that can be transformed is equal to 2 per cent of the sum of the assets of the parties participating in the merger or spin-off.

The measure could also facilitate mergers in the banking sector, including a possible merger of MPS with another institution.