As a result of the COVID-19 pandemic measures, Italian legislation provided an exemption from the payment of social security contributions for those employers who do not require salary supplements, CIGO, CIGD, and ordinary supplements.
Those employers who benefited during the months of May and June 2020 from the COVID-19 salary supplement measures are also eligible for exemption.
For employers who fall within the scope of Alternative Solidarity Funds- artisans and temporary employment sectors-, the granting of the above-mentioned salary supplements is not subject to an application to the INPS or authorization from the Institute. For granting exemption or otherwise, employers must identify the exact timings they provided payments of social security contributions during the succession of these rules governing protections during the COVID-19 pandemic.
Employers who have benefited from the exemption can access these benefits for periods prior to 15th August and, without interruption, from 13th July 2020. The Institute will be carrying out checks.
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