What's New in May 2021
- May 10, 2021
- Reading time: 5 min
1) Alternative contribution exemption to the COVID-19 social safety net referred to in the Ristori Decree
In a notice dated May 6, INPS finally released the operational guidelines for requesting an exemption from social security contributions for companies that did not apply for wage supplementation under the Ristori Decree No. 137/2020.
We would like to briefly remind you that this Decree allowed employers who had already requested the full period of wage supplementation provided for by Decree No. 104 of August, as well as employers in the sectors covered by the Decree of the President of the Council of Ministers of October 24, 2020, to request a 6-week period of wage supplementation, to be taken between November 16, 2020, and January 31, 2021.
Instead of the social safety net provided for in the Ristori Decree, employers may apply for a contribution exemption equal to the unpaid employer contributions corresponding to the number of hours of wage supplementation due to COVID-19 taken in June 2020, excluding INAIL premiums and contributions.
We reiterate that this exemption cannot be requested or utilized by all employers
work, but this applies only to certain specific private employers, so
identified:
(a) individuals who have already been granted the full nine-week extension referred to in Article 1, paragraph 2, of Decree-Law No. 104/2020 (the August Decree), as converted, with amendments, by Law No. 126/2020, and for whom the authorized period has expired;
(b) entities operating in the sectors covered by the Decree of the President of the Council of Ministers dated October 24, 2020.
Agricultural employers are excluded from this measure, as are employers operating in the financial sector (with ATECO codes falling under divisions 64, 65, and 66).
Employers who are eligible to apply for the aforementioned exemption must submit a request to INPS via the “Cassetto bidirezionale” system to obtain authorization code “2Q,” which broadly means “Company benefiting from the relief under Article 3 of Decree-Law 104/2020 and the relief under Article 12 of Decree-Law 137/2020,” in which they must declare that they availed themselves of the specific Covid-19-related wage supplementation measures in June 2020 and that they did not apply for the same benefits for the months of
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