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30.092020

Contribution exemption for employers who do not require further wage supplements

Following the August decree provisions, with the 18 September circular no. 105, INPS has provided the first instructions about the contribution exemption for employers who do not require further wage supplements.

Aid will be available to employers who have already benefited from the Covid-19 emergency wage supplement measures in May and June 2020.

INPS has specified that this is a total exemption, with the exclusion of INAIL premiums and other minor contributions and is equal to the unpaid contribution for twice the hours of wage supplement obtained during May and June 2020.

The exemption amount shall be recalculated and applied monthly for up to four months and may not exceed the due monthly contributions for each month.

To apply the exemption, it will be necessary to wait for the European Commission authorisation and an additional INPS message.