INPS guidelines on exemption from payment of social security contributions for temporary layoffs
- Studio Piceci
- September 20, 2020
- Reading time: 4 min
Subject: Initial INPS guidelines on exemption from social security contributions for companies that do not request temporary layoff benefits
In a circular, INPS provided initial guidance on the applicability of the provisions of Article 3 of Decree No. 104/2020 of last August. As already announced in the previous circular, Article 3 grants private sector employers, excluding those in the agricultural sector, an exemption from paying social security contributions, which can be used until December 31, 2020, provided that no new wage supplementation measures are requested under Article 1 of the aforementioned decree-law.
Employers who are eligible for the benefit
Employers who have already benefited, in May and June 2020, from wage supplementation measures in accordance with the regulations relating to the Covid-19 epidemiological emergency (pursuant to Articles 19 to 22-quinquies of Decree-Law No. 18/2020, converted, with amendments, by Law No. 27 of 2020, and subsequent amendments), with the extension of the measure also to employers who have requested wage supplementation periods falling, even partially, in periods after July 12, 2020, provided that they applied for these instruments before August 15, 2020 (the date of entry into force of Decree Law 104/2020), or alternatively alternativelyrequested after August 14, 2020, provided that the relevant start date is prior to July 13, 2020.
In order to verify compliance with the requirement that makes it possible to recognize the exemption in question, it is necessary to refer to the individual INPS registration numbers assigned to employers based on their different social security classifications.
Consequently, the amount of the exemption may be used within the limits of the social security contributions due for the same registration numbers for which the above-mentioned benefits were used. Furthermore, employers who opt for this exemption may no longer request the new wage supplementation benefits referred to in Article 1 of Decree Law No. 104/2020 (the principle of alternativeness applies).
Structure and extent of the exemption
The amount of the exemption is equal to the unpaid contributions for twice the number of hours of wage supplementation received in May and June 2020, excluding premiums and contributions due to INAIL, without prejudice to the rate used to calculate pension benefits.