Tax exemption for the hiring of disadvantaged female workers
- July 14, 2023
- Reading time: 19 min
News . 22/2023
With News . 58/2023, INPS provided operational instructions for claiming the contribution exemption applicable to permanent and fixed-term hires and to the permanent hiring of disadvantaged women carried out between July 1, 2022, and December 31, 2023.
The circular referred to above deals, in particular, with:
the exemption referred to in Article 1, paragraph 16 of Law No. 178/2020 (2021 Budget Law), for the six-month period from July 1, 2022, to December 31, 2022,
the exemption referred to in Article 1, paragraph 298 of Law No. 197/2022 (2023 Budget Law), covering the period from January 1, 2023, to December 31, 2023.
The INPS circular follows the issuance of authorization by the European Commission (Decision C(2023) 4063 final of June 19, 2023).
With regard to the incentive introduced by the 2021 Budget Law (for hires or conversions made between July 1 and December 31, 2022), it consists of a 100% exemption from the payment of employer-paid social security contributions, up to a maximum of €6,000 per year.
The social security contribution exemption applicable to hires made in 2023 (January 1, 2023 – December 31, 2023) amounts to 100% of the employer’s social security contributions, up to a maximum of €8,000 per year.
To begin with, it should be noted that INPS Circular No. 58/2023 is quite lengthy and does not lend itself well to a summary of the various points it addresses.
Nevertheless, an effort has been made to outline its main features.
For the purpose of prior notification online required to claim the incentive, interested employers may continue to use the form “92-2012” form, available in the relevant “Social Security Folder” on the website www.inps.it.
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