News n.15/2023
By message no. 1932 of 24/05/2023, the Inps dictates operational instructions regarding the 4 percent increase in the exemption on the employee's share of social security contributions for disability, old age and survivors, introduced by Art. 39 of the so-called Labor Decree (Decree-Law No. 48/2023).
The exemption under comment, will cover pay periods from July 1, 2023 to December 31, 2023.
At the outset, it seems useful to recall, as done by the Inps message covered in this circular, the exemption for workers already provided by the Budget Law 2023 and recognized for pay periods from January 1, 2023 to December 31, 2023, namely:
Equal to 2%, if the taxable remuneration, parameterized on a monthly basis for 13 months, does not exceed the monthly amount of 2,692.00 euros, plus, for the December accrual, the accrual for the 13th month;