Exemption for the Hiring of Disadvantaged Female Workers
- July 14, 2023
- Reading time: 19 min
News No. 22/2023
With News No. 58/2023, INPS has provided operational instructions for claiming the contribution exemption applicable to permanent and fixed-term hires, as well as to the conversion of temporary positions to permanent ones for disadvantaged women, carried out between July 1, 2022, and December 31, 2023.
The circular referred to above addresses, in particular:
the exemption provided for in Article 1, paragraph 16, of Law No. 178/2020 (the 2021 Budget Law), for the six-month period from July 1, 2022, to December 31, 2022,
the exemption provided for in Article 1, paragraph 298, of Law No. 197/2022 (the 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 new hires or conversions to permanent positions occurring between July 1 and December 31, 2022), it consists of a 100% exemption from the payment of employer social security contributions, up to a maximum of 6,000 euros per year.
The social security contribution exemption for hires made in 2023 (January 1, 2023 – December 31, 2023), on the other hand, amounts to 100% of the employer’s social security contributions, up to a maximum of 8,000 euros per year.
First, 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 covers.
Nevertheless, an effort has been made to outline its main features.
For the purposes of prior notification online required to claim the incentive, interested employers may continue to use the “92-2012” form, available in the relevant “Social Security Portal” section of the website www.inps.it.
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