Teleworking cap - only 10% of employees with a suspended contract

The circular issued on 31-03-2020 states: "The exemption agreement for the provision of teleworking to cover temporary business needs by employees whose employment contract has been suspended and are entitled to special purpose compensation may applies only to a maximum of 10% to employees of the business, whose contracts are suspended."

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For this 10% of employees with a teleworking agreement, the employer may pay an additional amount up to the amount of their gross remuneration paid. For this extra amount, Analytical Periodic Statements are submitted and insurance contributions corresponding to the extra amount are deducted from the obligation to cover them from the state budget.

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Analog Group

Tax Department