Subject: Raising of daily contribution disabled exemption ex L. 68/99 and clarification on calculation of redundancy contribution
We hereby briefly recall some important changes regarding compulsory employment and the calculation of the redundancy contribution (so-called redundancy fee).
New exemption contribution amount disabled law 68/99 and updated administrative penalty amount
Minister of Labor Orlando has signed two important measures on targeted employment. Making this public is a note from the same ministry.
Specifically, the first of these measures concerns the amount provided in the case of partial exemption authorization ex art. 5 L. 68/99, an amount to be paid for each disabled person not hired.
Specifically, the measure provides for "l'adjustment to 39.21 euros of the amount of the exemption contribution payable by private employers and public economic entities, in the presence of the special conditions of their business to be partially exempted from the obligation to hire the full prescribed percentage of disabled persons, by paying to the Regional Fund for the Employment of the Disabled an exemption contribution for each unit not hired for each working day for each disabled worker not employed. The new contribution amount will take effect from January 1, 2022.".
On this point, it is hoped that operational notes will also be issued by the Disability Offices with special reference to the exemptions already granted, which expire in 2022.
In the second measure, the adjustment of penalties inherent in recruitment obligations was ordered by bringing "the administrative penalties payable by public and private employers, in case of failure to send electronically to the competent offices the information sheet from which result the total number of employees" (ex art.9, paragraph 6 of Law 68/1999) to 702.43 euros for non-compliance and to 34.02 euros for each day of further delay.
Source: Note from the Ministry of Labor and Social Policy - Link