With circular letter no. 56 of April 12, 2021, INPS has provided the first clarifications regarding the exemption from contributions for employers who hire employees under the age of 36 with an open-ended term employment contract or change from a fixed term to an open-ended employment, according to the 2021 Budget Law provisions.
The amount of the exemption is equal to 100% of the social security contributions due by the employer, up to the maximum amount of € 6,000 per year and for a maximum of 36 months.
For companies with a production unit located in the regions of Abruzzo, Molise, Campania, Basilicata, Puglia, Sicily and Sardinia, the exemption is benefitable for a maximum of 48 months.
Furthermore, as a general requirement, employers must not only be compliant with the social contribution duties but they also must not have carried out, in the six months prior to the hiring and over the following nine months, individual dismissals for justified objective reasons and/or collective redundancies.