Contributional incentives for over50 and women’s employment

If you are looking for a job you will have noticed one thing: on the net most of the ads are directed to looking for under 40. A company in Busto Arsizio, on the other hand, has decided to hire only over 45 , focusing all on experience and skills gained over time. The company is called Eolo and its initiative goes very well with the benefits for companies that make this choice.

The Law 92/2012 introduced the tax relief with the aim of making more profitable the insertion and / or relocation of the socially weak , what are the workers aged greater than or equal to 50 years , unemployed for over 12 months, or womenof any age without work from 6 to 24 months.

Let’s take a closer look at the tax benefits for companies that take these categories of people.

Discounts for the recruitment of men and women over 50

Incentives for those hiring men and women over the age of 50 apply to the unemployed for at least 12 months (the worker must be registered at the employment center and the state of unemployment must persist for more than 12 months) and concern both permanent and fixed contracts. For permanent hiring , the benefits refer to a reduction of 50% of INPS or INAIL contributions for:

• A maximum period of 18 months ; 
• In the case of transformation of the contract in fixed time ; 
• Even if part-time new employees .

With regard to fixed-term contracts , however, there is always talk of an advantage equal to 50% of INPS or INAIL contributions, but they change the requirements for which it can be applied:

• For a maximum period of 12 months ; 
• Even if newly administered ; 
• Even if part-time new employees .

Discounts for hiring women

Also in this case, the benefits refer to open-ended and fixed-term contracts. For indeterminate contracts, there is talk of a contribution reduction of 50% of INPS and INAIL contributions for a maximum of 18 months and is applicable to:

• Women of any age, unemployed for at least 6 months , living in disadvantaged areas . It must be women residing in regions eligible for funding under the European Union structural funds, as listed in the Ministerial Economic Development Decree of 27/03/2008; 
• Women of any age, employed in professional profiles and economic sectors with marked gender disparity and without regularly paid employment for at least 6 months. The employment disparity rate must exceed at least 25% the gender employment average, identified by inter-ministerial decrees dated 02/09/2013; 
• Women of any age, without a regularly paid job for at least 24 months, wherever resident.

With regard to fixed-term contracts, on the other hand, the remission of 50% of INPS or INAIL contributions is for a maximum of 12 months. The same requirements as the indeterminate apply.

With regard to the condition of subject “without a regularly paid employment”, it is necessary to consider the period of 6 or 24 months, depending on the case, prior to the date of employment and verify that during that period the worker in question did not carry out any work activity. subordinate linked to a contract lasting at least 6 months regardless of the income received, or has not carried out an independent work activity such as to produce a gross annual income of more than 4,800 euros or of coordinated and continuous collaboration whose annual remuneration is higher at 8,000 euros.

Objective conditions to take advantage of the reductions

In order to take advantage of these incentives, certain objective conditions must also be met . In particular, a net increase in employment is required . The subsidy is due if the hiring, the extension and the transformation achieve a net increase in the number of employees compared to the average of the previous 12 months.

This requirement is not necessary if the workplace is made vacant as a result of:

•     Voluntary resignation of the worker; 
•     Incident invalidity or death of the worker; 
•     Retirement due to age limits; 
•     Voluntary reduction of working time; 
•     Dismissal for just cause or justified subjective reason.

The basis of calculation of the company strength for the evaluation of the increase in employment includes the various types of fixed-term and undetermined workers. It is also necessary that the employer respects these conditions :

•     Contributionary regularity ; 
•     Compliance with labor regulations ; 
•     Compliance with the Ccnl .

To take advantage of the incentive all interested employers must submit a specific communication to INPS , using the online application form available in the Social Security Cassette. The form must be presented before sending the tax declaration containing the indication of the facilitated contribution. Within the day after the forwarding, the central information systems perform some formal checks and attribute a positive or negative outcome to the communication. The INPS will carry out retrospectively during the verification, the necessary checks on the actual existence of the conditions of the incentive, according to methods that will be announced by the Institute.

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