INPS clarifications on the submission procedures for “PAR_GEN” applications for the 1% contribution exemption

Flash News No. 28/2024

Subject: INPS clarifications on the submission procedures for "PAR_GEN" applications for the 1% contribution exemption concerning companies holding gender equality certification – Deferral of application submission deadlines for certifications obtained by December 31, 2023

In message no. 2844 of August 13, 2024, INPS emphasizes the significance of the exemption measure established by the legislator and outlines the requirements that companies holding gender certification must fulfill to access the contribution exemption provided by law (pursuant to Article 5, Law no. 162 of 2021).

Specifically, regarding the procedures for completing applications, it has been clarified that, when submitting the exemption request, interested parties must indicate the overall average remuneration and not that of an individual worker, pertaining to the validity period of the gender equality certification.

The Institute has indeed noted that, during the processing of applications, interested employers submitted inconsistent overall average monthly remuneration figures in the application forms, which were lower than the actual amounts.

In this regard, the Institute clarified that the indication of the estimated overall average monthly remuneration for the validity period of the gender equality certification is an essential component of the application form, and the granting of the benefit is directly contingent upon the information provided by the employer during the application for the facilitated measure.

The Institute specifies that the overall average monthly remuneration should be understood as the average of all monthly remunerations paid (or to be paid) by the employer during the certification's validity period; therefore, it refers to the total amount of remunerations disbursed or to be disbursed for all employees within the company for the entire validity period of the acquired gender certification.

Employers who have erroneously completed the remuneration field may rectify the entered data by first withdrawing the submitted application containing the incorrect information.

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