Contribution exemption provided for by the Ristori Decree for private employers
- Studio Piceci
- Oct 24, 2021
- Reading time: 3 min
Update: June 1, 2022
Subject: Clarifications on the contribution exemption provided for in the Ristori Decree for private employers who do not benefit from wage supplementation schemes
In a message dated October 14, 2021, INPS announced the conditions and instructions for taking advantage of the exemption referred to in Decree Ristori No. 137/2020, a contribution exemption that, we remind you, was authorized by the European Commission only on February 23, 2021.
This message is not addressed to all employers but only to some of them who meet specific requirements for exemption:
The contribution exemption may be granted to private employers who have benefited from Covid-19 wage supplementation measures in June 2020;
Employers who have been authorized to take advantage of the additional nine weeks provided for in August Decree No. 104/2020, and who have used up the entire authorized period (basically having used all 18 weeks of Decree 104, or having requested exemption from social security contributions 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 assignment of the authorization code "2Q" from the Institute;
It is granted to entities belonging to the sectors affected by the Decree of the President of the Council of Ministers of October 24, 2020 (entities that have had their production activities suspended as listed in the attached list), or to employers who have exhausted the entire period made available by the August Decree;
The INPS specifies that the benefit may also be granted to employers who waive the residual exemption referred to in Decree No. 104/2020, even for a fraction of the number of workers concerned, and do not intend to make use of the wage supplementation measures provided for in the Ristori Decree.
It is aimed at employers who, having fully benefited from the previous exemption, were not able to access the new exemption, as they were initially excluded, and who, under Law No. 176/2020 converting Decree No. 137/2020, which came into force on December 25, 2020, modifying the initial provision, gave access also to "private employers who have 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 exemption requested and not used and, at the same time, apply for access to the wage supplementation benefits referred to in the Ristori Decree, or alternatively to the exemption.