Contribution exemption provided by the Ristori Decree for private employers

Subject: Clarifications on contribution relief provided for by the Ristori Decree for private employers who do not benefit from wage integration treatments

With a message dated October 14, 2021, INPS (National Social Security Institute) announces the conditions and provides instructions for the use of the exemption referred to in the Ristori Decree n. 137/2020, a contribution exemption that, we recall, 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 possess specific requirements for the exemption due:

• The contribution exemption can be granted to private employers who have benefited from Covid-19 wage supplementation treatments in the month of June 2020;

• It is granted to employers who have been authorized to use the additional nine weeks provided for by the 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 shock absorber 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 allocation of the authorization code “2Q” from the Institute;

• It is granted to entities belonging to sectors affected by the Decree of the President of the Council of Ministers of October 24, 2020 (entities that have had their productive activities suspended as per the attached list), or to employers who have exhausted the entire period made available by the August Decree.

• The INPS specifies that the benefit can also be granted to employers who waive the remaining exemption under Decree No. 104/2020, even for a fraction of the number of workers involved, and do not intend to use the wage supplementation treatments provided for by the Ristori Decree.

• It is aimed at employers who, having fully benefited from the previous exemption, did not have the possibility to access the new exemption, as they were initially precluded. Law No. 176/2020, which converted the Ristori Decree No. 137/2020 and came into force on December 25, 2020, amended the initial provision, granting 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 fraction of exemption requested but not used and simultaneously apply for access to the wage supplementation treatments under the Ristori Decree, or alternatively, to the exemption.

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