News Flash No. 4/2024
The Inps portal has been updated with the release of the new online application form "SGRAVIO PAR_GEN_2023," which is useful for sending applications to take advantage of the contribution exemption (in favor of Private employers) in case of attainment, by December 31, 2023, of the gender equality certification referred to in Article 46-bis of Legislative Decree No. 198/2006 (Code of equal opportunities between men and women).
This measure involves the exemption from paying 1 percent of employer social security contributions, up to a maximum of 50,000 euros annually.
For this facility, the following remains firm expenditure limit set at 50 million euros annually.
Applications can be submitted, electronically, until April 30, 2024 but it should be noted that, for the purposes of exemption eligibility, the following will be decisive the date of issue of the certification, which can in no case be later than December 31, 2023.
The actual use of the exemption measure for employers who file by April 30, 2024, can only take place upon the outcome of of the cumulative processing of the submitted applications and prior verifications by the Inps, regarding the possession of the legitimizing requirements, on the part of those concerned.