In circular no. 133 of 24 November 2020, INPS provided operating instructions for the exemption from social security contributions for hires under permanent employment contracts from 15 August 2020 to 31 December 2020.
The exemption applies when a fixed-term employment contract is made permanent during the same period. Apprenticeship contracts and domestic work contracts are excluded from exemption application.
The exemption, lasts up to six months from hiring or conversion into permanent contract. It is equal to the INPS contribution paid by the employer, up to an annual limit of € 8,060. INAIL premiums and any minor contributions are excluded.
The exemption is subject to the submission of an electronic application to INPS by the employer.