What's New - May 2021

1) Contribution exemption as an alternative to the Covid-19 social shock absorber referred to in the Ristori Decree

In its message dated May 6, INPS (National Social Security Institute) has finally released the operating instructions for applying for exemption from the payment of social security contributions for companies that have not requested wage supplementation treatments as per the Ristori Decree no. 137/2020.

To briefly recap, this Decree allowed employers who had already requested the entire period of wage supplementation provided for by Decree no. 104 of August, as well as employers in the sectors affected by the Decree of the President of the Council of Ministers of October 24, 2020, to request a period of wage compensation equal to 6 weeks, to be placed in the time interval between November 16, 2020, and January 31, 2021.

Instead of the social shock absorber provided for by 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 with Covid-19 reason used in June 2020, excluding INAIL (National Institute for Insurance against Accidents at Work) premiums and contributions.

We reiterate that this exemption cannot be requested and used by all employers,

but only refers to some specific private employers, as

identified:

• a) entities that have already been fully authorized for the additional period of nine weeks referred to in Article 1, paragraph 2, of Law Decree 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 meet the requirements for requesting the aforementioned exemption must submit an application to INPS through the bidirectional mailbox, for the allocation of the authorization code “2Q”, which assumes the broader meaning of “Company benefiting from the discount pursuant to Article 3 of Law Decree 104/2020 and the discount pursuant to Article 12 of Law Decree 137/2020”, in which they must declare that they have used the specific Covid-19 wage supplementation protections in June 2020 and have not applied for the same treatments for the months of

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