As is well known, Law 160/2019, amending Art. 1 paragraph 102 of Law 295/2017, provided for the application of the exemption from the payment of employer social security contributions for new hires made in 2019 and 2020 of workers up to 35 years of age (34 years and 364 days). A "basic" condition is that the hiring takes place under an indefinite-term employment contract with increasing protections. If the other conditions are met, the relief will be applicable for a maximum period of 36 months from the date the worker is hired and may be granted, for any remaining period, to any other employers who proceed to hire the same person.
From 2021, the age limit for the application of the exemption will be identified as 30 years of age.
With the issuance of this circular, Inps orders the adjustment in Uniemens, starting with the accrual month of April 2020, for the bonus under discussion.
The following is a summary of the points of greatest interest in the above-referenced circular.
The contribution exemption under discussion, from a subjective point of view, is "dedicated" to the hiring of young workers who, during their entire working life, have never held a permanent employment relationship.
As far as the community regulations are concerned, the benefit constitutes a generalized intervention, that is, potentially aimed at all private employers operating in any economic sector in the country, whose production units are located in any area of the national territory.
Therefore, it is necessary to clarify that the rule does not result in an advantage for certain enterprises, production sectors or geographical areas of the country.
Employers concerned
Private individuals (companies, professional firms, associations, foundations, NGOs, economic public bodies, etc.).
NO Public administrations and domestic employers.
Duration Facilitation: 36 months