Objectively unavoidable events
The ordinary CIG requested for objectively unavoidable events benefits from a series of exceptions, justified by the fact that these are fortuitous, sudden, unforeseeable cases and not included in business risk. Weather events, such as those linked to extreme heat, are considered as such, among others.
As a rule, interventions determined by objectively unavoidable events are not counted for the purposes of calculating the 52 weeks, as the duration threshold for recourse to the CIG. The events in question instead contribute to the evaluation of the overall duration limit of the salary supplements (24 months within a mobile five-year period).
The case of construction companies
Objectively unavoidable events still contribute to the calculation of the duration of the CIG if the latter is requested by:
- Industrial and artisan construction companies and similar;
- Industrial companies carrying out the excavation and/or processing of stone material;
- Artisan companies that carry out excavation and processing of stone materials, with the exclusion of those that carry out this processing activity in laboratories with structures and organization distinct from the excavation activity.
With a view to supporting the companies listed during periods of strong summer heat, Legislative Decree number 107/2026 excludes CIG interventions for objectively unavoidable events requested from July to December of the current year from respecting the duration limits.
CIG in derogation due to heat
Article 6 of Decree-Law number 107/2026 intends to derogate from the described restrictions imposed by the legislation (Legislative Decree 14 September 2015, number 148) on construction companies forced to suspend or reduce work activity due to exceptional climatic situations, in particular those relating to extraordinary heat waves.
The exceptions introduced by the decree operate:
- With regard to suspensions or reductions in work activity imposed by companies from 1 July 2026 to 31 December 2026;
- In relation to interventions determined by objectively unavoidable events requested, in the aforementioned time frame, by the companies referred to in article 10, paragraph 1, letters m), n) and o) of Legislative Decree number 148/2015.
The entities involved are those already mentioned previously, in particular:
- Industrial and artisan construction companies and similar;
- Industrial companies carrying out the excavation and/or processing of stone material;
- Artisan companies that carry out excavation and processing of stone materials, with the exclusion of those that carry out this processing activity in laboratories with structures and organization distinct from the excavation activity.
Exemptions from term limits
Pursuant to article 12 of Legislative Decree number 148/2015, the ordinary CIG is recognized up to a maximum period of 13 continuous weeks, extendable quarterly in compliance with a ceiling of 52 weeks. In the case of the CIG in hot derogation, the following provisions do not apply, linked to the duration of the fund, in particular:
- If the company has benefited from 52 consecutive weeks of ordinary salary integration, a new application can be proposed for the same production unit for which the integration was granted, only when a period of at least 52 weeks of normal working activity has elapsed;
- The ordinary salary supplement relating to multiple non-consecutive periods cannot exceed a total duration of 52 weeks in a mobile two-year period.
Exemption from paying the additional contribution
Exemption from paying the additional contribution to INPS provided for in article 13, paragraph 3, of Legislative Decree number 148/2015 applies to companies that submit an application for CIG in hot derogation pursuant to article 6 of Legislative Decree number 107/2026.
This is a non-negligible discount, given that the contribution is equal to:
- 9% of the overall remuneration that would have been due to the worker for the hours not worked, in relation to the periods of ordinary or extraordinary salary integration, enjoyed within one or more interventions granted up to an overall limit of 52 weeks in a mobile five-year period;
- 12%, above the above limit and up to 104 weeks in a rolling five-year period;
- 15%, above the limit referred to in the previous point in a mobile five-year period.
The payment of the contribution is in any case excluded:
- For interventions granted for objectively unavoidable events;
- For companies subject to insolvency proceedings;
- For companies under administration;
- For companies which, subject to insolvency proceedings with continuation of the business operation, can access CIGS treatment from 1 January 2016, if the conditions are met.
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