Exemption for hiring disadvantaged female workers

News no. 22/2023

With News no. 58/2023, INPS has provided the operational instructions useful for utilizing the contribution exemption provided for permanent and fixed-term hires and for the stabilization of disadvantaged women made between July 1, 2022, and December 31, 2023.

The aforementioned News deals, in particular, with:

• the exemption referred to in Article 1, paragraph 16 of Law no. 178/2020 (2021 Budget Law), relating to the semester from July 1, 2022, to December 31, 2022,

• the exemption referred to in art. 1, paragraph 298 of Law no. 197/2022 (2023 Budget Law), regarding the period from January 1, 2023 to December 31, 2023.

The Inps News follows the release of the authorization by the European Commission (decision C(2023) 4063 final of June 19, 2023).

Regarding the incentive introduced by the 2021 Budget Law (for hires/transformations made between July 1st and December 31st, 2022), it is equal to the exemption from paying 100% of social security contributions payable by the employer, but in any case, within the maximum limit of 6,000 euros per year.

The contribution exemption provided for hires made in the year 2023 (January 1st, 2023 – December 31st, 2023) is, instead, equal to 100% of the social security contributions payable by the employer, up to a maximum of 8,000 euros per year.

As a premise, it should be noted that Inps News no. 58/2023 is quite extensive and does not lend itself well to a summary of the various points presented.

However, an attempt has been made to highlight its main features.

For the purposes of the prior on-line communication aimed at benefiting from the incentive, the interested employers can continue to use the “92-2012” form, available within the reference “Social Security Drawer” of the website www.inps.it.

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