Contribution exemption provided for in the Ristori Decree for private employers

Subject: Clarifications regarding the contribution exemption provided for in the Ristori Decree for private employers who do not receive wage supplementation

In a notice dated October 14, 2021, INPS announced the conditions and provided instructions for claiming the exemption provided for in the Ristori Decree No. 137/2020—a contribution exemption that, as a reminder, was authorized by the European Commission as recently as February 23, 2021.

This message is not intended for all employers, but only for certain employers who meet specific requirements for the exemption in question:

• The contribution exemption may be granted to private employers who received COVID-19 wage subsidies in June 2020;

• Employers who have been authorized to utilize the additional nine weeks provided for in August Decree No. 104/2020, and for whom the entire authorized period has elapsed (essentially having used all 18 weeks of Decree 104, or having requested the contribution exemption as an alternative to the social safety net provided for the additional nine weeks, to be used for a maximum period of 4 months), for which it was necessary to have submitted an application for prior authorization and obtained the “2Q” authorization code from the Institute;

• This applies to entities operating in the sectors covered by the Decree of the President of the Council of Ministers of October 24, 2020 (entities whose production activities have been suspended, as listed in the attached schedule), or to employers who have exhausted the entire period provided for by the August Decree;

• The INPS specifies that the benefit may also be granted to employers who waive the remaining exemption provided for in Decree No. 104/2020—even for a portion of the affected workers—and do not intend to avail themselves of the wage supplementation measures provided for in the Ristori Decree;

• It is intended for employers who, having fully utilized the previous exemption, were initially ineligible for the new exemption and thus unable to access it; however, Law No. 176/2020, which converted the Ristori Decree No. 137/2020, which entered into force on December 25, 2020, by amending the initial provision, granted access also to “private employers who requested exemption from the payment of social security contributions pursuant to Decree No. 104 of August 2020,” allowing them to waive the portion of the requested but unused exemption and simultaneously apply for access to the wage supplementation benefits provided for in the Ristori Decree, or alternatively to the exemption.

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