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New May 2021

1) Contributory exemption alternative to the Covid-19 social security cushion referred to in the Ristori Decree

In a message dated May 06, Inps finally released operational instructions for requesting exemption from the payment of social security contributions for companies that have not applied for wage supplementation treatments under Ristori Decree No. 137/2020.


As a brief reminder, this Decree gave employers who had already applied for the entire period of wage supplementation provided for in August Decree No. 104, as well as employers belonging to the sectors covered by the Prime Minister's Decree of Oct. 24, 2020, the opportunity to apply for a period of wage supplementation equal to No. 6 weeks, to be placed in the time interval between Nov. 16, 2020 and Jan. 31, 2021.


In lieu of the social security cushion provided by the Ristori Decree, employers can apply to take advantage of a contribution waiver, equal to the unpaid employer's contribution for the number of hours of wage supplementation with Covid-19 causal enjoyed as of June 2020, excluding Inail premiums and contributions.


We reiterate that this exemption cannot be claimed and used by all employers

employment, but it is referred only to some specific private employers, so

identified:

  • (a) subjects to whom the additional nine-week period referred to in Article 1, paragraph 2, of Decree-Law No. 104/2020 (August Decree), converted, with amendments, by Law No. 126/2020, has already been fully authorized, the authorized period having expired;

  • (b) subjects belonging to the sectors covered by the Prime Minister's Decree of October 24, 2020.

Agricultural employers are excluded from this measure, as are employers operating in the financial sector (with ATECO codes falling under divisions 64, 65 and 66).


Employers who are eligible to apply for the aforementioned exemption must submit an application to Inps through the Bidirectional Cassetto, for the attribution of the authorization code "2Q," which takes on the broader meaning of "Company benefiting from the relief art. 3 DL 104/2020 and the relief art. 12 DL 137/2020," in which they must declare that they have benefited in June 2020 from the specific protections of wage supplementation causal Covid-19 and have not applied for the same treatments for the months of

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