News Flash No. 28/2024
Subject: INPS clarifications on how to submit "PAR_GEN" applications for the 1% contribution waiver regarding companies in possession of gender equality certification - Deferment of application deadlines for certifications achieved by December 31, 2023
In message No. 2844 of Aug. 13, 2024, INPS stresses the importance of the exemption measure provided by the legislature and indicates the requirements that companies in possession of gender certification must meet to access the contribution exemption provided by the legislature (pursuant to Art. 5, Law No. 162 of 2021).
Specifically, with reference to how applications should be filled out, it was clarified that when filling out the exemption application, interested parties should indicate the overall average wage and not that of the individual worker, related to the period of validity of the gender equality certification.
In fact, the Institute realized that when processing the applications, there was the inclusion by the employers concerned, in the application forms, of an inconsistent overall average monthly wage, in that it was lower than the actual wage.
In this regard, the Institute clarified that the indication of the estimated average global monthly salary related to the period of validity of the gender parity certification is an essential element of the application form and that the recognition of the benefit is closely related to what the employer indicated when applying for the facilitated measure.
The Institute specifies that the overall average monthly wage should be understood as the average of all monthly wages paid (or to be paid) by the employer during the period of validity of the certification; therefore, it refers to the amount of wages paid or to be paid for the total number of workers in the company's employ throughout the period of validity of the gender certification achieved.
Employers who have mistakenly filled in the payroll field may correct the data entered upon surrendering the submitted application containing the erroneous information.