INPS Clarifications on How to Submit “PAR_GEN” Applications for the 1% Contribution Exemption
- August 26, 2024
- Reading time: 3 min
News Flash No. 28/2024
Subject: INPS Clarifications on the procedures for submitting “PAR_GEN” applications for the 1% contribution exemption regarding companies holding gender equality certification – Extension of the application submission deadlines for certifications obtained by December 31, 2023
In Message No. 2844 dated August 13, 2024, INPS emphasizes the importance of the exemption provided for by law and outlines the requirements that companies holding gender certification must meet in order to qualify for the contribution exemption provided for by law (pursuant to Article 5 of Law No. 162 of 2021).
Specifically, regarding the procedures for completing applications, it has been clarified that, when filling out the exemption application, applicants must indicate the total average compensation and not that of the individual worker, for the period of validity of the gender equality certification.
The Institute has in fact noted that, when preparing the applications, the employers in question entered an overall average monthly wage in the application forms that was inconsistent with the actual figure, as it was lower than the actual amount.
In this regard, the Institute has clarified that the indication of the estimated average monthly total compensation for the period of validity of the gender parity certification is an essential element of the application form, and that eligibility for the benefit is strictly tied to the information provided by the employer when applying for the subsidy.
The Institute specifies that the overall average monthly wage must be understood as the average of all monthly wages paid (or to be paid) by the employer during the period of validity of the certification; therefore, it refers to the total amount of wages paid or to be paid for all employees on the company’s payroll throughout the entire validity period of the gender certification obtained.
Employers who have incorrectly filled out the field regarding wages may correct the data they entered after withdrawing the application containing the incorrect information.
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