2023 Exemption on the quota of contributions for disability, old age, and survivors.
- giorgiafrisenda
- Feb 6, 2023
- Reading time: 7 min
News n.3/2023
Subject: 2023 Exemption on the share of contributions for disability, old age and survivors, borne by the employee
The Budget Law n. 197 of December 29, 2022 (2023 Budget Law), in article 1, paragraph 281, has exceptionally provided for the pay periods from January 1, 2023 to December 31, 2023, an exemption on the share of social security contributions for disability, old age and survivors, borne by the employee.
This exemption in 2023 is recognized:
- In the amount of 2 percentage points, provided that the taxable remuneration, parameterized on a monthly basis for thirteen months, does not exceed the monthly amount of EUR 2,692, increased, for the month of December, by the thirteenth month installment;
-In the amount of 3 percentage points, provided that the taxable remuneration, parameterized on a monthly basis for thirteen months, does not exceed the amount of euro 1,923, increased, for the competence of the month of December, by the thirteenth month installment.
It should be emphasized that, for express provision of the rule, the calculation rate of pension benefits remains unchanged.
All employees, public and private, can access the benefit, provided that the limits of the monthly remuneration as defined above are respected.
It is important to remember that:
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