New in May 2021
- Studio Piceci
- May 9, 2021
- Reading time: 5 min
1) Alternative contribution exemption to the Covid-19 social safety net referred to in the Ristori Decree
In a message dated May 6, INPS finally published the operating instructions for requesting exemption from social security contributions for companies that have not applied for wage supplementation under Decree Ristori No. 137/2020.
We would like to briefly remind you that this Decree has given employers who had already requested the entire period of wage supplementation provided for by Decree No. 104 of August, as well as employers belonging to the sectors affected by the Prime Ministerial Decree of October 24, 2020, to request a period of wage supplementation equal to six weeks, to be placed in the time interval between November 16, 2020, and January 31, 2021.
Instead of the social safety net provided for in the Ristori Decree, employers can apply for a contribution exemption equal to the employer's contribution not paid for the number of hours of wage supplementation due to Covid-19 used in June 2020, excluding INAIL premiums and contributions.
We reiterate that this exemption cannot be requested and used by all employers.
work, but it only applies to certain specific private employers, so
identified:
a) persons who have already been fully authorized for the additional nine-week period referred to in Article 1, paragraph 2, of Decree-Law No. 104/2020 (August Decree), converted, with amendments, by Law No. 126/2020, after the authorized period has expired;
b) entities belonging to the sectors affected by the decree of the President of the Council of Ministers of October 24, 2020.
Agricultural employers are excluded from this measure, as are employers operating in the financial sector (with ATECO codes falling within divisions 64, 65, and 66).
Employers who are eligible to apply for the aforementioned exemption must submit an application to INPS (the Italian National Social Security Institute) via the Cassetto bidirezionale (two-way box) system to obtain the authorization code "2Q," which has the broader meaning of "Company benefiting from the relief provided for in Article 3 of Decree Law 104/2020 and the relief provided for in Article 12 of Decree Law 137/2020," in which they must declare that they have taken advantage of the specific Covid-19 wage supplementation protections in June 2020 and that they have not requested the same treatments for the months of