Exemption from social security contributions for companies that do not apply for wage supplementation treatments

Exemption from the payment of social security contributions in favor of employers in the private sector, excluding the agricultural sector.

Article 1, paragraphs 306 to 308, of law no. 178 of December 30, 2020, provides for exemption from the payment of social security contributions for companies that do not apply for the new wage supplementation treatments provided for by the same law.

There is an exemption from the payment of social security contributions in favor of employers in the private sector, excluding the agricultural sector, who do not apply for wage integration treatments (e.g. redundancy fund).

Fulfillments:

In order for employers to take advantage of the benefits they must:

1. have benefited, at least partially, from salary integration treatments with COVID-19 cause in the months of May and/or June 2020;

2. Present regularity of the obligations of social security contributions in accordance with the legislation on the single document of regularity of contributions (DURC) and the absence of violations of the fundamental rules for the protection of working conditions and compliance with other legal obligations.

This exemption will be usable for a maximum period of eight weeks by March 31, 2021 and its amount will be equal to the hours of salary integration used, even partially, in the months of May and/or June 2020, with the exclusion of premiums and contributions due to INAIL.

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