For over 80.000 employees hired in January 2015 with a permanent contract, from next month, recalls the Office of the CGIA, ends the benefit of total decontribution introduced by the law n ° 190 / 2014 (see Tab.1).
In essence, for the employees of these employees, the Inps contributory relief will be reduced.
A measure, the one introduced in 2015 by the Renzi government, which allowed entrepreneurs who hired a permanent worker throughout 2015 (or transformed a fixed-term employment relationship into a permanent one), not to pay any social security contribution for the next 36 months, with the entrepreneur's commitment not to dismiss this new employee before the employment relationship reaches the third year of life.
For entrepreneurs it was an economic advantage up to 8.060 per year for each employee hired in this way.
“Once the economic advantage has ceased - reports the coordinator of the CGIA Studies Office Paolo Zabeo - we hope that some of these employees will not be left at home. Accounts in hand, some entrepreneurs who have not yet hooked the recovery could be tempted to lay off these workers. After saving up to 2015 thousand euros in the three-year period 2017-24 for each worker hired on an open-ended contract and facilitated by the abolition of Article 18, the dismissal of a worker who has benefited from the total reduction would cost the company, in the first instance, a ticket of about 1.500 euros; to this outlay, if the employee challenges the dismissal and the judge agrees, compensation could be added for workers employed by companies with more than 15 employees up to a maximum of 24 months. Hypothesis, that of recourse to the labor judge, which in fact could be avoided through the stipulation of an economic agreement between the parties, less onerous for the company but, in any case, honorable for the employee, which would allow the owner to close the relationship with a positive balance, between the amount saved in terms of contributions and the amount paid in terms of tickets and refreshments to the former employee ".
In the whole of 2015, on the other hand, hires with total decontribution amounted to just over 1.444.000 (1 million and 79 thousand in the strict sense to which 363,6 thousand transformations of fixed-term contracts must be added). Also in these 12 months, hires with total contribution relief (1,44 million) concerned about 60 per cent of total permanent hires (almost 2,5 million).
On a regional level, the region that in January 2015 registered the highest number of hires with the benefit of total decontribution was Lombardy (15.449), followed by Lazio (9.391), Emilia Romagna (8.486), Veneto (7.287) and Campania (6.849). The macro area most affected by this phenomenon was the Northwest (23.280), but the result obtained from the South (20.450) was equally significant. (see Tab. 2).
“Although they are still too high and the reduction is insufficient - declares the Secretary of the CGIA Renato Mason - taxes on labor are decreasing. I would like to remind you, however, that the OECD data relating to the tax wedge as a percentage of the labor costs of employees without dependents in Belgium, France and Germany are higher than ours. To burden our workers' paychecks it is necessary to increase productivity which is very low here for the simple reason that, compared to 40 years ago, we no longer have large companies ”.
Of the 80.180 employees hired in January of the 2015 with the law n. 190 / 2014, the 61,7 percent concerned the males and the 38,3 percent of the females. The most affected age group was the one between the 30 and 39 years: the work relationships started were 26.672 followed by the cohort between the 40 and 49 years that contributed to 21.796 recruitment (see Tab. 3).
More generally, the CGIA Studies Office recalls, in the last 3 years the tax wedge has decreased structurally by 13,3 billion euros. Thanks to the introduction of the bonus of 80 euros, which weighs on the state coffers for 8,9 billion a year, and the elimination of IRAP from the labor cost of employees working for the company with a permanent contract, which allows entrepreneurs to save 4,3 billion a year, the burden of taxes and social security contributions on the job has started to decline (see Tab. 4).
If we also take into account the contribution relief introduced for 2015 and 2016 by the Renzi government, temporary measures that will run out by December 2018 and to the benefit of companies that have hired employees with a permanent contract, the "scissoring" increases by another 15 billion euros (see Tab. 5).
Finally, the CGIA recalls that with the 2018 Budget Law a new InPS contributory relief of 50 per cent was introduced for the benefit of companies, for the first three years of the contract with increasing protections for persons under 35 years and with annual coverage of 3 thousand euros; from the 2019 the threshold is lowered to 30 years (not completed).
In addition, the allowance foreseen for the 2018 will rise to the 100 percent in two cases:
- with the signing of a contract to increasing protections for young people up to 29 years, hired within 6 months of obtaining the qualification that have alternated or periods of apprenticeship for qualification and professional or high-level diploma, or enrolled in the youth guarantee program;
- for all unemployed for more than 6 months in the eight southern regions (Abruzzo, Molise, Campania, Basilicata, Sicily, Puglia, Calabria and Sardinia) hired indefinitely; in this case the reductions will be possible only for a duration of 12 months (extension of the South bonus), instead of 36 months.