Contribution Exemption Provided for in the Ristori Decree for Private Employers

Subject: Clarifications Regarding the Social Security Contribution Exemption Provided for in the Ristori Decree for Private Employers Who Do Not Receive Wage Supplement Benefits

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 social security contribution exemption may be granted to private employers who received COVID-19 wage supplementation benefits in June 2020;

• Employers who were authorized to take advantage of the additional nine weeks provided for by August Decree No. 104/2020, and for whom the entire authorized period has elapsed, are eligible (essentially, having used all 18 weeks under 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 benefit is available to individuals in the sectors covered by the Decree of the President of the Council of Ministers dated October 24, 2020 (individuals whose production activities have been suspended, as listed in the attached document), 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 an employer who waives the remaining exemption provided for in Decree No. 104/2020—even for a portion of the affected workers—and does not intend to avail itself of the wage supplementation benefits provided for in the Ristori Decree;

• It is intended for employers who, having fully utilized the previous exemption, were thus unable to access the new exemption—as they were initially ineligible—and for whom Law No. 176/2020, converting the “Ristori” Decree No. 137/2020, which entered into force on December 25, 2020, by amending the original provision, extended eligibility to “private employers who requested an 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, at the same time, apply for the wage supplementation benefits provided for in the Ristori Decree, or alternatively for the exemption.

Would you like to learn more?

Sign up at studiopiceci.it to continue reading these exclusive posts.

Sign up now