Voluntary work: a new Directive has been published updating the provisions on legal benefits

The Directive of the President of the Council of Ministers of February 24, 2020, published in the Official Gazette no. 127 of May 18, updates the provisions for requests of regulatory benefits for volunteering, provided by Articles 39 and 40 of the Civil Protection Code (Legislative Decree no. 1/2018): the refund to employers, self-employed or freelancers for the working day in case of employment of the volunteer and the refund to voluntary organizations of expenses incurred and deemed eligible during the service authorized by the Civil Protection Department or the Region. 

Also, a Technical Annex with specific models has been prepared, representing an integral part of the Directive and detailing the modalities and procedures for the submission of applications for refund by public or private employers of volunteers and self-employed or freelance professionals engaged in civil protection activities. The technical annex also specifies the methods and procedures for the submission of applications for reimbursement by voluntary civil protection organizations for the expenses authorized during their activities.

The main change introduced is the provision, pursuant to Article 39 of the Civil Protection Code for the recognition of the refund to the employers of volunteers according to the tax credit procedures as provided by Article 38 of Decree Law no. 189 of 17 October 2016, converted by Law no. 229/2016. In order to speed up the procedures related to the employment of civil protection volunteers, public or private employers of volunteers can decide whether to take advantage of the refund by paying the amount they are entitled to, or to take advantage of the refund using the tax credit procedures. With a specific circular, DPC/VOL/4295 of January 25, 2019, the Department has provided the necessary provisions for employers to access this refund request.  

The Regions, according to their autonomy, observe the guidelines set out in the Directive of February 24th and may use the templates, available on this website, for refund requests submitted by employers, self-employed or freelancers and voluntary organizations.

The eligible expenses for reimbursement are listed in detail and specified in the Technical Annex (paragraphs 4.1 and 4.2). In order to align the procedures. In addition, specific summary tables, such as optional or facsimile models available for Regions and Voluntary Organisations, are published on this website.