Art. 1, Paragraph 1, of Legislative Decree. 72/2018, provides for the granting of a special income support treatment in favor of workers, suspended from work or employed on reduced hours, employed by seized and confiscated companies subject to judicial administration, for which the program for resumption of business has been approved under Art. 41 Legislative Decree. 159/2011.
The granting of this measure is provided only in case of the impossibility of recourse to the treatments provided by Legislative Decree Sept. 14, 2015, no. 148, and for a maximum of 12 months for the initially scheduled period covering the years 2018, 2019, and 2020 subsequently extended for the following three-year period 2021, 2022, and 2023 (Art. 1, Paragraph 284, Law 178/2020).

The recent Budget Law (Art. 1, Paragraph 171, Law 213/2023) further extended the use of the measure for the years 2024, 2025 and 2026, under the same conditions, again for a maximum total duration of 12 months in the three-year period.

Responding to the question raised with reference to a company subject to criminal seizure that had already benefited from this special shock absorber, for the maximum period of 12 months, in the previous three-year period 2021-2023, the Ministry of Labor, in an opinion dated 29.02.2024, adhering to the proposed interpretation, held that Art. 1, paragraph 171, L. 231/2023, allows access to the said treatment in the extended three-year period (years 2024, 2025 and 2026) even for companies that have already taken advantage of it in the previous three-year period, as the 12-month period of maximum use should be referred to each three-year period, as specified by Art. 1 of Legislative Decree. 72/2018 and subsequent extension regulations.