In order to promote stable youth employment, the 205 / 2017 law ("2018 Budget Law") introduced a new exemption from the payment of social security contributions to private employers in relation to new employment contracts with indefinite time to increasing protections carried out starting from 1 January 2018, with the exception of apprenticeships and domestic work contracts.
The exemption is due on condition that employment with an employment contract concerns persons who have not completed the thirtieth year of age and have not been employed indefinitely with the same or other employer during the entire working life .
For the only assumptions made during the year 2018, the age limit of the subject to be taken is raised up to thirty-five years.
The measure of the incentive is equal to 50 percent of the total social security contributions payable by employers, with the exclusion of premiums and contributions due to INAIL, up to a maximum of 3.000 euros on an annual basis, to be re-measured and applied on a monthly basis. .
The duration of the benefit is equal to thirty-six months from the date of employment.
The benefit can also be recognized in the case of maintenance in service, from the 1 Jan. 2018, of the worker at the end of the apprenticeship period, provided that he has not reached the thirtieth year of age. In this case, the benefit can be applied for a maximum period of twelve months, without prejudice to the maximum amount equal to 3.000 euro.
Furthermore, the exemption is increased to the extent of 100 per cent of the total social security contributions payable by employers, with the exclusion of premiums and contributions due to INAIL, for thirty-six months from the date of employment and always within the maximum limit of 3.000 euros on an annual basis, to be re-measured and applied on a monthly basis, in the event that the permanent hires concern young people who, in the previous six months, have carried out alternating school-work activities or periods of work with the same employer apprenticeship for professional qualification and diploma, upper secondary education diploma, higher technical specialization certificate or periods of apprenticeship in higher education.
In the circular n. 40 of 2 March 2018, the INPS illustrates the conditions for the right to exemption from contributions and provides instructions for the adjustment of the contributory declaration.
The subsidy can be used through the adjustment made on contributory complaints starting from the month of March 2018.
For the recovery of the exemption for any due periods, referring to the period between January and February 2018, the employers who have already made the assumptions will be able to use the UniEmens flows for the months of March, April and May 2018.