Integrazioni salariali COVID previste in Legge di Bilancio

2 febbraio 2021 – Con il Messaggio n. 406 del 29 gennaio 2021, l’INPS fornisce le prime indicazioni per la trasmissione delle domande relative a Cassa Integrazione Ordinaria (CIGO), Cassa Integrazione in Deroga (CIGD), assegno ordinario (ASO) e cassa integrazione speciale operai agricoli (CISOA) ai sensi della Legge di Bilancio 2021 (L. 30 dicembre 2020, n. 178).
In particolare, la Legge di Bilancio 2021 prevede che i datori di lavoro che sospendono o riducono l’attività lavorativa, per eventi riconducibili all’emergenza epidemiologica da COVID-19, possono richiedere la concessione dei trattamenti di cassa integrazione salariale (ordinaria o in deroga) o dell’assegno ordinario, per periodi decorrenti dal 1° gennaio 2021 per una durata massima di 12 settimane. Inoltre, i periodi di integrazione salariale precedentemente richiesti e autorizzati ai sensi dell’art. 12 del D.L  28 ottobre 2020, n. 137 (Decreto Ristori), convertito con modificazioni in L. 18 dicembre 2020, n. 176 – collocati anche parzialmente in periodi successivi al 1° gennaio 2021 – sono imputati, se autorizzati, alle 12 settimane del nuovo periodo di trattamenti.
Quanto all’arco temporale di riferimento, il provvedimento pone in rilievo che la norma prevede una differenziazione:

– i trattamenti di cassa integrazione ordinaria (CIGO) devono essere collocati nel periodo compreso tra il 1° gennaio 2021 e il 31 marzo 2021;
– i trattamenti di assegno ordinario (ASO) e di cassa integrazione in deroga (CIGD), invece, devono essere collocati nel periodo compreso tra il 1° gennaio 2021 e il 30 giugno 2021.

In relazione alla cassa integrazione speciale operai agricoli (CISOA), la legge dispone la concessione del trattamento per sospensioni dell’attività lavorativa dovute ad eventi riconducibili all’emergenza epidemiologica, per una durata massima di 90 giorni, nel periodo compreso tra il 1° gennaio 2021 e il 30 giugno 2021. La relativa richiesta può essere presentata anche se non sono state avanzate precedenti domande di CISOA.
I lavoratori beneficiari dei trattamenti in questione sono coloro che risultano alle dipendenze dei datori di lavoro richiedenti al 1° gennaio 2021 (data di entrata in vigore della Legge di Bilancio 2021).

L’Istituto, inoltre, evidenzia che per i datori di lavoro che accedono a CIGO, CIGD e ASO per le 12 settimane è escluso il versamento di un contributo addizionale.
Infine, per quanto riguarda i termini di trasmissione delle istanze, il Messaggio precisa che:

– il termine per la presentazione delle domande di CIGO, CIGD, ASO e CISOA è fissato entro la fine del mese successivo a quello in cui ha avuto inizio il periodo di sospensione o di riduzione dell’attività lavorativa;
– in sede di prima applicazione della norma, il termine decadenziale di trasmissione delle domande è fissato entro la fine del mese successivo a quello di entrata in vigore della Legge di Bilancio 2021 e, dunque, entro il 28 febbraio 2021. (Fonte: Ministero del Lavoro)

Per maggiori dettagli, consulta il Messaggio.

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