INPS Clarifications on How to Submit “PAR_GEN” Applications for the 1% Contribution Exemption
- Aug. 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 for Companies Holding Gender Equality Certification – Extension of the Deadlines for Submitting Applications for Certifications Obtained by December 31, 2023
In Message No. 2844 dated August 13, 2024, the 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 their total average compensation and not that of an individual employee, for the period of validity of the gender parity certification.
The Institute has in fact determined that, during the application process, the employers in question entered an average monthly total salary on the application forms that was inconsistent with the actual amount, as it was lower than the actual figure.
In this regard, the Institute has clarified that the estimated total average monthly compensation for the period of validity of the gender parity certification is an essential element of the application form, and that approval of the benefit is strictly tied to the information provided by the employer when applying for the subsidy.
The Institute clarifies that the overall average monthly compensation must be understood as the average of all monthly compensation paid (or to be paid) by the employer during the certification’s validity period; therefore, it refers to the total amount of compensation 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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