With the approval of decree August the Government has decided to proceed with the recognition of a exemption from the payment of contributions to all those companies that would not have requested further redundancy payments. The contribution exemption in question, therefore, arises as alternative to cig, whose terms, conditions, compatibility and coordination of the same with other measures have now been defined with the Inps circular n. 105 of 18 September 2020.
Employers who can access the benefit
As part of the measures adopted to support and relaunch the economy following the Coronavirus emergency, with the law decree of 14 August 2020, n. 104 (the so-called August decree), the Government decided to recognize exemption from the payment of social security contributions to companies that do not require treatments layoffs. In particular, the exemption concerns the payment of contributions by the employer and is recognized to companies operating in the private sector, with the exception of the agricultural sector.
Can access the exemption employers who have already benefited, in the months of May and June 2020, of the wage integration interventions or of the ordinary wage integration treatments, of the ordinary allowances and of the wage integration treatments in derogation, recognized (even partially) by the decrees issued in full Coronavirus emergency.
For the purposes of verifying the legitimating prerequisite for the recognition of the exemption (i.e. the use of social safety nets in the months of May and June 2020) it is necessary to refer to the individual INPS freshmen attributed to employers due to the different social security classification.
How the exemption from paying contributions works
If employers do not request new wage integration interventions, the contribution exemption can be used by the latter by 31 December 2020. The amount of the same is equal to the unpaid contribution for double the hours of cig used in the months of May and June 2020, excluding premiums and Inail contributions and without prejudice to the rate of calculation of pension benefits.
The amount of the exemption calculated in this way, it must then be compared and applied on a monthly basis for a maximum period of four months and cannot exceed, for each single month of use of the benefit, the amount of contributions due.
Being such a facility alternative to cig, the employer who decides to use it will not be able to resort to further wage supplement treatments approved during the Covid emergency. In this regard, however, a clarification must be made, namely: employers who have applied for these tools on prior to August 15, 2020 (date of entry into force of the law decree n.104 / 2020). The same goes for those who have submitted cig application after August 14, 2020 but for effective periods prior to July 13, 2020. This possibility is also valid in the event that the same treatments have a development, albeit partial, in periods subsequent to July 12, 2020.
At the following link the full text of the circular Inps.
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