A non-repayable grant is envisaged for VAT-registered persons engaged in business, art or profession, as well as noncommercial and third sector entities, with no longer any sectoral limitation or constraint on the classification of the economic activities concerned. For these interventions, the total allocation amounts to more than 11 billion euros.

The non-refundable subsidy is granted provided that the average monthly amount of turnover and fees in the year 2020 is at least 30 percent lower than the average monthly amount of turnover and fees in the year 2019. 

The new mechanism admits companies with revenues up to 10 million euros, compared with the previous limit of 5 million euros.

The amount of the non-refundable grant will be determined as a percentage of the difference in turnover recorded, as follows:

• 60% for individuals with revenues and compensation not exceeding 100 thousand euros;
• 50% for individuals with income or compensation from 100 thousand to 400 thousand euros;
• 40% for individuals with revenues or compensation exceeding 400 thousand euros and up to 1 million euros;
• 30 percent for individuals with revenues or compensation exceeding 1 million and up to 5 million euros;
• 20% for individuals with revenues or compensation exceeding 5 million and up to 10 million.

In any case, this amount may not be less than 1,000 euros for individuals and 2,000 euros for other individuals, and may not exceed 150,000 euros.

To support the business activities of specific sectors, there are also plans:

• A Winter Tourism Fund;
• An increase from 1 billion to 2.5 billion in the appropriation for the Social Security Contribution Waiver Fund for the self-employed and professionals;
• The extension of the period of suspension of the collection agent's activities until April 30, 2021.

Also included in the decree is the cancellation of old tax bills up to 5,000 euros from 2000 to 2010 and only for those who fall under an income ceiling in 2019 of 30,000 euros. 

Blocking layoffs

In this regard, the decree first of all provides for the following. The extension of the layoff freeze until June 30, 2021. 

This is an across-the-board freeze on individual and collective dismissals until June 30
2021. For employers only who benefit from the COVID-19 causal wage subsidies, there is an additional layoff freeze from July 1, 2021 to October 31, 2021 and for the entire period of the above-mentioned subsidies. Since as of July 1, the freeze on layoffs is linked to the receipt of COVID-19-caused wage subsidies, employers who initiate layoff procedures are still precluded from applying for COVID-19-caused wage subsidies.

Extension of the Wage Supplementation Fund

Provision is made for employers who suspend or reduce work activities due to events attributable to the epidemiological emergency from COVID-19 the possibility to apply for up to 13 weeks of ordinary redundancy fund (CIGO) treatment with the reason "COVID-19 emergency" (Articles 19 and 20 of Decree-Law 18/2020 - the so-called "Cure Italy"), to be used between April 1, 2021 and June 30, 2021.

Employers who take advantage of this treatment are not required to pay any additional contributions.
Paragraph 2 provides for the possibility to apply for up to 28 weeks of ordinary allowance and wage supplementation fund in derogation (Articles 19, 21, 22 and 22-quater of Decree-Law 18/2020 - the so-called "Cura Italia") to be used between April 1, 2021 and December 31, 2021.

Social fund for employment and training

It is refinanced, for 400 million euros, of the Social Fund for Employment and Training.

Seasonal and sports workers

An allowance of 2,400 euros is provided for seasonal and temporary workers and varying amounts between 1,200 and 3,600 euros for sports workers.

The 2,400-euro one-time allowance is granted to a wide audience that includes seasonal employees, or employees on staff in tourism and spas in tourism or spas; to seasonal and temporary employees in other sectors; intermittent workers; self-employed persons without VAT number on casual contracts; home sales agents; entertainment workers; and members of the entertainment workers' pension fund.

Citizenship income

The Citizenship Income fund is refinanced to the extent of 1 billion euros in order to take into account the increase in applications.

Emergency income

Emergency Income is renewed for an additional three months and the pool of potential beneficiaries is expanded.

Third Sector Fund

The Extraordinary Fund for the Support of Third Sector Entities is increased by 100 million euros.

Frail workers

The legislature provided that, until June 30, the absence from work of public and private employees in particularly frail conditions is equated with hospitalization. The workers covered by the provision are: 1) workers in possession of the recognition of disability with connotation of seriousness (Art. 3, paragraph 3, Law 104/1992); 2) workers in possession of certification attesting to a risk condition resulting from immunodepression or outcomes of oncological diseases or the performance of related life-saving therapies. 

Periods of absence from duty for frail workers, justified by the need to prevent the risk of COVID-19 infection, do not count toward the comportment period. 

Fixed-term contracts

As a result of the epidemiological emergency from COVID-19, notwithstanding Article 21 of Legislative Decree No. 81 of June 15, 2015, and until December 31, 2021, subject to the maximum total duration of twenty-four months, fixed-term employment contracts may be renewed or extended for a maximum period of twelve months and for one time only, even in the absence of the conditions set forth in Article 19, paragraph 1, of Legislative Decree No. 81 of June 15, 2015.

Naspi

For "New Social Insurance Benefits for Employment (NASpI)" granted from the effective date of the decree until December 31, 2021 The requirement of Article 3, paragraph 1(c) of Legislative Decree No. 22 of March 4, 2015, does not apply (thirty days of actual work, regardless of the minimum contribution rate, in the twelve months preceding the beginning of the unemployment period).

Regarding health and safety, the text provides:

• additional funding of 2.1 billion for the purchase of vaccines and 700 million for the purchase of other anti-COVID drugs
• the possibility for companies and entities of the National Health Service to resort to the performance of additional services by employed physicians, nurses and health care assistants, even in derogation of the current limits on personnel spending
• The involvement of pharmacies in the vaccination campaign;
• A support for medical and health personnel, including military personnel
• the extension to May 31, 2021, of the possibility of using hotel or accommodation facilities to house persons under medical supervision and fiduciary isolation or in home permanence, where such measures cannot be implemented at the home of the person concerned.

Support is provided for the revenue shortfall due to the pandemic, amounting to about 1 billion euros for municipalities and metropolitan cities on 2021. An intervention of 260 million is provided for special-status regions and autonomous provinces and 1 billion for ordinary-status regions for reimbursement of healthcare costs incurred in the year 2020.

Other sectoral interventions include:

• A support for distance or integrated educational activities;
• The refinancing of funds under current legislation for culture, entertainment, film and audiovisual
• the refinancing of funds for the functionality of the police and armed forces
• Dedicated support for enterprises in the exhibition industry
• A €200 million fund to support the development and production of new drugs and vaccines to tackle infectious diseases nationwide
• a €200 million fund in the Ministry of Economic Development to support large enterprises in crisis due to the pandemic, excluding those in the banking and insurance sector.