Subject: Initial Inps guidance on exemption from paying social security contributions for companies that do not apply for redundancy payments
In a circular, the Inps has provided the first indications for the applicability of what Article 3 of Decree No. 104/2020 of last August provides. As already announced in the previous circular, the aforementioned Article 3 recognizes, in favor of employers in the private sector and excluding the agricultural sector, an exemption from the payment of social security contributions borne by them, usable by December 31, 2020, provided that no new wage supplementation interventions referred to in Article 1 of the aforementioned decree-law are requested.
Employers eligible for the benefit
Employers who have already benefited, in the months of May and June 2020, from wage supplementation interventions according to the discipline placed in relation to the epidemiological emergency by Covid-19 (pursuant to Articles 19 to 22-quienques of Decree Law No. 18/2020, converted, with amendments, by Law No. 27 of 2020, as amended) providing for the extension of the measure also to employers who have requested periods of wage supplementation placed, even partially, in periods subsequent to July 12, 2020, provided that they have applied for such instruments on a date prior to August 15, 2020 (date of entry into force of Decree-Law No. 104/2020), or alternatively alternative, applied for on a date after August 14, 2020, provided that the relevant effective date is on a date prior to July 13, 2020.
For the purpose of verifying compliance with the prerequisite that makes possible the recognition of the exemption under discussion, it is necessary to refer to the individual Inps matricula assigned to employers due to the different social security classification.
Consequently, the amount of the exemption can be enjoyed within the limits of the social security contribution due, for the same freshmen for whom the above-mentioned treatments were enjoyed. In addition, employers who opt for this exemption can no longer apply for the new wage supplement treatments referred to in Article 1 of Decree-Law No. 104/2020 (the principle of alternation applies).
Structure and extent of exemption
The amount of the exemption is equal, without prejudice to the rate at which pension benefits are computed, to the unpaid contribution for twice the number of hours of wage supplementation taken in May and June 2020, excluding premiums and contributions due to INAIL.