The Ministry of Labor and Social Policy issued a decree on May 20 to appoint the administrator committee of the "Confprofessioni" Solidarity Fund, and a recent Inps circular dictates instructions to ensure its operation.
As a reminder, this Fund, established by Interministerial Decree No. 104125 of December 27, 2019, guarantees the ordinary wage supplement allowance in cases of reduction or suspension of work activity, thus having the purpose of providing, to employees of employers in the professional activities sector who employ more than three employees (including apprentices with professionalizing apprenticeship contracts and excluding managers), protection in constancy of employment to support income, in cases of reduction or suspension of work activity.
Employers in the professional activities sector that employ an average of more than three employees identified according to the ATECO codes defined in INPS Circular 77/2021, which we attach to this letter, are required to enroll in the Fund. All professional activities falling under the aforementioned ATECO codes should be marked with the authorization code "0S," which as of the March 2020 pay period takes on the meaning of "Bilateral Solidarity Fund for Professional Activities."
The assignment of the authorization code "0S" to the Inps matriculates thus identified will be done automatically by the Institute and will take the place of the code "0J" connoting FIS enrollees.
Confprofessions Fund benefits are financed by:
An ordinary contribution calculated according to the number of employees;
A possible additional contribution
Funding to the Fund through the Ordinary Contribution - what it is and how any arrears due will be handled
For employers who employ an average of more than three employees and up to fifteen employees, the contribution is 0.45 percent (two-thirds of which is to be borne by the employer and one-third by the employees); for employers who employ an average of more than fifteen employees, the ordinary contribution is 0.65 percent (two-thirds of which is to be borne by the employer and one-third by the employees) of the taxable wage for social security purposes.
For the purpose of calculating the employment average, Inps Circular No. 176 of 09/09/2016 is taken as a reference, taking into account the average of the six-month period preceding the reference month.