INPS clarifications on how to submit "PAR_GEN" applications for the 1% contribution exemption
- Studio Piceci
- August 26, 2024
- Reading time: 3 min
News Flash No. 28/2024
Subject: INPS clarifications on how to submit "PAR_GEN" applications for the 1% contribution exemption for companies with gender equality certification – Deferral of the deadline for submitting applications for certifications obtained by December 31, 2023
In message no. 2844 of August 13, 2024, INPS emphasizes the importance of the exemption measure provided for by the legislator and indicates the requirements that companies in possession of gender certification must meet in order to access the contribution exemption provided for by the legislator (pursuant to Article 5, Law no. 162 of 2021).
Specifically, with regard to how to complete the applications, it has been clarified that, when completing the exemption application, interested parties must indicate their average overall remuneration and not that of the individual worker, relating to the period of validity of the gender equality certification.
The Institute realized that, when processing the applications, the employers concerned had entered an average monthly salary in the application forms that was inconsistent, as it was lower than the actual amount.
In this regard, the Institute has specified that the indication of the estimated average monthly remuneration for 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 related to what is indicated by the employer when applying for the subsidy.
The Institute specifies that the overall average monthly salary must 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 throughout the period of validity of the gender certification obtained.
Employers who have incorrectly filled in the field relating to remuneration may correct the data entered after withdrawing the application containing the incorrect information.