Exemption for the hiring of disadvantaged workers
- giorgiafrisenda
- July 14, 2023
- Reading time: 19 min
News . 22/2023
With News . 58/2023, INPS provided operational instructions on how to take advantage of the contribution exemption provided for permanent and fixed-term hires and for the stabilization of disadvantaged women carried out between July 1, 2022, and December 31, 2023.
The aforementioned circular deals, in particular, with:
the exemption referred to in Article 1, paragraph 16 of Law No. 178/2020 (2021 Budget Law), relating to 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), concerning 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).
In relation to the incentive introduced by the 2021 Budget Law (for hires/conversions carried out between July 1 and December 31, 2022), it is equal to the exemption from payment of 100% of social security contributions payable by the employer and, in any case, up to a maximum limit of €6,000 per year.
The contribution exemption provided for hires made in 2023 (January 1, 2023 – December 31, 2023) is, on the other hand, equal to 100% of the social security contributions payable by the employer, up to a maximum of €8,000 per year.
Firstly, it should be noted that INPS Circular No. 58/2023 is rather lengthy and does not lend itself well to summarizing the various points it covers.
However, an attempt has been made to summarize the main features.
For the purposes of prior online notification online notification for the purpose of using the incentive, interested employers may continue to use form "92-2012" form, available in the relevant "Social Security Folder" on the website www.inps.it.