In an update to our article of 22 March 2017, the National Institute for Social Security (INPS) has now published the transitional provisions for managing the abolition of the voucher-paid casual work scheme in respect of vouchers purchased by employers up until 17 March 2017. These vouchers have historically been permitted to be used by employers to remunerate individuals for occasional work performances.
On 14 April 2017, in Message no. 1652, INPS confirmed that employers will be entitled to use vouchers bought before 17 March 2017 to pay for temporary work carried out up until 31 December 2017 and, during this period, any communications to the Labor Offices should continue to be made in the ordinary way. The existing provisions governing the payment of the relevant temporary workers also continue to apply as normal.
Further, the Law of 20 April 2017, no. 49 which provides for the abolition of the voucher-paid scheme (as well as containing the amendments to the Jobs Act provisions regulating joint liability in service contracts - see article of 22 March 2017) has now been published in the Official Journal of 22 April 2017, no. 94.