INPS Clarifications on how to submit “PAR_GEN” applications for the 1% contribution exemption

News Flash n.28/2024

Subject: INPS Clarifications on the methods of submitting the “PAR_GEN” applications for the 1% contribution exemption regarding companies in possession of the certification on gender equality – Postponement of the deadline for submitting applications for certifications obtained by December 31, 2023

With message no. 2844 of August 13, 2024, INPS emphasizes the importance of the exemption measure provided by the legislator and indicates the requirements that companies in possession of gender certification must meet in order to access the contribution exemption provided by the legislator (pursuant to Article 5, Law No. 162 of 2021).

Specifically, with reference to the methods of completing the requests, it was clarified that, when completing the exemption application, the parties concerned must indicate the average overall remuneration and not that of the individual worker, relating to the period of validity of the gender equality certification.

The Institute has realized in fact that, during the processing of the requests, there has been the inclusion by the employers concerned, in the application forms, of a non-coherent global average monthly salary, as it is lower than the actual one.

In this regard, the Institute has specified that the indication of the estimated overall average monthly salary relating to the period of validity of the gender equality certification is an essential element of the application form and that the recognition of the benefit is strictly correlated to what is indicated by the employer when requesting the facilitated measure.

The Institute specifies that the overall average monthly salary should be understood as the average of all monthly salaries paid (or to be paid) by the employer during the period of validity of the certification; therefore, it refers to the amount of salaries paid or to be paid for all workers employed by the company for the entire period of validity of the gender certification obtained.

Employers who have incorrectly filled in the field relating to salaries can rectify the data entered after renouncing the application submitted containing the incorrect information.

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