We all know: the Budget Law 2018 (100 and fc) introduced a contribution exemption for new hires with permanent employment contracts made starting from January 1, 2018. The main rules in this regard have already been illustrated previously . Today we focus on the operational and accounting instructions on the measure announced by the Inps with circular on 02.03.2018 n. 40 .
The Institute incorporates all the relevant legislation, reporting step by step what was introduced by law, the nature of the exemption , the beneficiary employers , the incentivized employment relationships and the conditions for the right to exemption from the same contribution.
In short, it is recalled that for a maximum of 36 months , the exemption from the payment of 50% of social security contributions by the employer is payable, with the exclusion of premiums due to Inail, up to a maximum of 3 thousand euros per year . to be repaired on a monthly basis, to companies that from 1 January 2018 employ young people who have not reached 30 years of age (high limit to 35 years only for 2018) with a permanent employment contract . The young people in question must never have been employed indefinitely, neither with the employer who is hiring them, nor with others.
There is a waiver that entitles the waiver in case of failure to confirm in the service of previous apprenticeships and the exemption is recognized for one year even in the case of confirmation of apprentices in force in the same company that accesses the exemption. In the case in which for the worker has been used only partially this facilitation from a previous employer, the new subject who hires him indefinitely can access the benefit for the remaining period useful for full use. Attention is also drawn to the verification of possible dismissals for justified objective reasons carried out in the previous six months or to be requested in the months following the recruitment. The reports ofdomestic work and with managers do not give the right to exemption .
The exemption is brought to 100% of the contributions paid by the company , in the event that the worker has carried out a period of school-work alternation or apprenticeship of first or third level with the same employer. The INPS, in addition to reporting the application rules provided for by the law, enter into the merits of some particularities, specifying the applicability in cases such as employment relationships abroad , part-time , contract assignment, recruitment following inspection access, administration and intermittent use. Specific instructions are also provided for the calculation of the incentive and for the cumulability with other forms of relief, exemptions and incentives.
In addition, the Institute announces that it has made available an application for the verification of the existence of previous permanent contracts , accessible from its website (path ” All services – service to verify the existence of permanent relationships “). Not having a declarative value, however, it is advisable to have a declaration signed by the worker.
Finally, providing the instructions for the management of the institution under examination in the UniEmens declarations , Inps states that the amount of the exemption for the months of January and February 2018 can be valued exclusively in the UniEmens flows in March , April and May 2018 .