Contribution reduction at 11.50%
Regulated byarticle 29 of the Decree – law 23 June 1995 number 244converted with modifications by Law 8 August 1995, number 341 the contribution reduction applies to i pay periods from January 2024 to December 2024 in an amount equal to 11.50%.
The measure in question acts by reducing the contributions due by employers for social insurance other than pension insurance, with regard only to workers employed for 40 hours a week. In this regard, INPS reminds you that the basis for calculating the aforementioned benefit must be:
- reduced pursuant to the provisions ofarticle 120, paragraphs 1 and 2, Law of 23 December 2000, number 388 and to thearticle 1, paragraphs 361 and 362, Law 23 December 2005, number 266;
- determined net of any compensatory measures due (pursuant toarticle 10, Legislative Decree 5 December 2005, number 252 and of thearticle 8, Decree – law 30 September 2005, number 203.
However, the concession does not apply to the contribution equal to 0.30%. of the taxable salary, intended to finance interprofessional funds for continuing training.
Which employers can access the relief?
The contribution reduction is reserved for employers classified:
- in the industry sector, with the statistical contribution codes (CSC) from 11301 to 11305;
- in the craft sector, with the statistical contribution codes (CSC) from 41301 to 41305;
- as well as characterized by the ATECO2007 codes from 412000 to 439909.
They do not give the company the right to the benefit the installation works of electrical, plumbing and other similar works, identified by the ATECO2007 codes from 432101 to 432909 and by the CSC 11306, 11307, 11308, 41306, 41307, 41308, accompanied by the authorization codes 3N and 3P.
Employees excluded from the contribution reduction
The benefit in question, being calculated on the contributions owed by the company for workers employed for 40 hours per week, does not apply to employees hired on a part-time contract.
Under what conditions is the relief available?
Companies that are among the potential beneficiaries of the benefit can access the following ones conditions:
- compliance with the provisions of thearticle 1, paragraph 1175, of Law 27 December 2006, number 296 which requires all employers who intend to benefit from the regulatory and contributory benefits provided by Italian legislation to meet the contributory regularity requirements, certified with the single contributory regularity document (ex DURC), without prejudice to other legal obligations and compliance with national collective agreements and contracts, as well as regional, territorial or company ones, where signed, stipulated by the comparatively more representative employers’ and workers’ trade union organizations on a national level;
- compliance with the provisions of thearticle 1, paragraph 1, of the Decree – law 9 October 1989, number 338converted with modifications by Law 7 December 1989, number 389regarding taxable remuneration;
- employers must not have received final convictions for violating legislation on safety and health in the workplace in the five-year period preceding the date of application of the relief.
Furthermore, with regard to the 2024 year, the reduction is not due for those workers for whom there are “specific contributions benefits for other reasons, which do not allow cumulation with other reductions (for example the structural exemption for youth employment, provided for by thearticle 1, paragraph 100, of law 27 December 2017, n. 205)” according to what the INPS circular number 93/2024.
How do you get the benefit?
To obtain the contribution reduction, employers must send a specific electronic requestusing the model “Rid-Edil” available within the platform “Taxpayer’s pension fund” of the inps.it portal, section “Online communications”functionality “Send new communication”.
Questions can be forwarded until February 15, 2025.
In the event of a positive resolution of the application (the outcome of which is available in the taxpayer’s social security drawer), INPS assigns the authorization code to the contributory position concerned “7N” to be used when sending UniEmens reports in the period from October 2024 to January 2025.
The relief, as described above, refers to contributions calculated on workers from January 2024 to December 2024.
Exhibition at UniEmens
Employers authorized to benefit from the relief must expose it within the UniEmens complaints transmitted electronically to INPS, using the following codes:
- “L206” to highlight the current benefit, starting from the October 2024 accrual flow, in the element of
Of ; - “L207” for the recovery of arrears relating to the year 2024 within the element of
Of ;
It should be noted that the benefit can be used by making use of UniEmens contribution reports until the relevant month of January 2025.
Recovery of sums
In the event of untruthfulness of the declarations made by the employer, the individual territorially competent INPS structures, in addition to taking action towards the judicial authorities, are required to proceed with the recovery of the quotas of benefits unduly used.
