Article 12 of Legislative Decree 137/2020 made companies, excluding those in the agricultural sector not requiring additional COVID-19 salary supplements, exempt from social security contributions.
To benefit from the exemption, companies must apply for an authorization code to the INPS. The application must declare that they received COVID-19 salary supplements in June 2020 and did not request salary supplements for November and December 2020 or January 2021 under the same registration number or, in the case of multiple productive units, in the same unit. The form must also include the amount of exemption to be applied, relevant to the hours of salary supplement applied in June 2020.
For the same period and productive unit, the company must choose whether to benefit from emergency social contribution exemptions or contribution exemptions, regardless of the regulatory source of the measure.
The instructions for calculating exemption are contained within circular No. 24/2021. The exemption may be combined with other legislative exemptions or reductions in rates within the limits of the social security contributions due and provided that other exemptions are not prohibited with other schemes.
An exemption can also be applied for the entire amount on the application relating to a single month’s salary, on the condition that there is the necessary capacity.
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