News n. 22/2023
By News n. 58/2023, Inps provided operating instructions useful for the use of the contribution exemption provided for permanent and fixed-term hiring and stabilization of disadvantaged women made between July 1, 2022 and December 31, 2023.
The circular just referred to, deals with, in particular:
The exemption in Art. 1, c. 16 of Law No. 178/2020 (Budget Law 2021), with respect to the six-month period from July 1, 2022 to December 31, 2022,
The exemption provided in Art. 1, c. 298 of Law No. 197/2022 (Budget Law 2023), covering the period from January 1, 2023 to December 31, 2023.
The Inps circular follows the issuance of the authorization by the European Commission (Decision C(2023) 4063 final of June 19, 2023).
In relation to the incentive introduced by the Budget Law 2021 (for hirings/transformations carried out between July 1 and December 31, 2022) is equal to the exemption from the payment of 100 percent of the employer's social security contributions and in any case up to a maximum of 6,000 euros per year.
In contrast, the contribution exemption provided for hires made in the year 2023 (January 1, 2023 - December 31, 2023) is 100 percent of the employer's social security contributions, up to a maximum of 8,000 euros per year.
At the outset, it should be noted that Inps Circular No. 58/2023 is rather voluminous and does not lend itself well to summarizing the various points made.
An attempt has been made, however, to recall its main features.
For the purpose of prior communication online aimed at taking advantage of the incentive, interested employers may continue to use the form "92-2012", found within the reference "Social Security Drawer" at www.inps.it.