May 2021 Updates

1) Alternative Contribution Exemption to the Covid-19 Social Safety Net as per the 'Ristori' Decree

With a message dated May 6, INPS has finally published the operational instructions for requesting the exemption from social security contributions for companies that have not applied for wage supplementation treatments as per 'Ristori' Decree No. 137/2020.

We briefly recall that this Decree provided the opportunity for employers who had already requested the entire period of wage supplementation provided by Decree No. 104 of August, as well as for employers in sectors affected by the Prime Ministerial Decree of October 24, 2020, to request a period of Cassa Integrazione (wage guarantee fund) totaling 6 weeks, to be utilized between November 16, 2020, and January 31, 2021.

Instead of the social safety net provided by the 'Ristori' Decree, employers may apply for a contribution exemption, equivalent to the employer contributions not paid for the hours of Covid-19 wage supplementation utilized in June 2020, with the exclusion of INAIL premiums and contributions.

We reiterate that this exemption cannot be requested and utilized by all employers...

employers, but is limited to certain specific private employers, as

identified:

• a) entities for whom 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, has already been fully authorized, following the expiration of the authorized period;

• b) entities belonging to sectors affected by the Prime Ministerial Decree 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 meet the requirements for the aforementioned exemption must submit an application to INPS via the Bidirectional Drawer for the assignment of authorization code “2Q”. This code broadly signifies “Company benefiting from the relief under Article 3 of Legislative Decree 104/2020 and Article 12 of Legislative Decree 137/2020.” In this application, they must declare that they utilized specific Covid-19 related wage supplementation benefits in June 2020 and did not apply for the same treatments for the months of

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