Contribution reliefs in the 2022 Budget Law       

The recently approved Budget Law has extended and inserted provisions aimed at promoting employment in the country with the establishment of benefits, reliefs and contribution exemptions depending on the situation.

In this news we will provide a list of the measures approved in the 2022 budget law.

Contribution Exemptions

Contribution exemption for permanent employment of employees from companies in crisis (Article 1, paragraph 119) :

The provision extends the measure of the relief provided for in art. 10 of Law 178/2020 (this is the relief provided for young people under 36) also for permanent hires, regardless of age, in the years 2021-2022 (therefore, also for hires already made in 2021), of workers employees of companies in crisis for which a discussion table is active at the structure for the business crisis set up by the Ministry of Economic Development in agreement with the Ministry of Labor.

It should be noted that the relief in question, in favor of the hiring companies, is equal to 100% of the contributions paid by the employer (excluding INAIL bonuses and, as usual, some contributory items, such as, for example, 0.30 % for professional training) within the limit of € 6,000 / year, for 36 months or 48 months in the southern regions (Abruzzo, Molise, Campania, Basilicata, Sicily, Puglia, Calabria and Sardinia), in any case within the limit of related financial coverage.

For the practical application it is believed it will be necessary to wait for the OK from the European Commission.

Partial exemption from contributions from IVS paid by worker for 2022 (art.1, c. 121) : The aforementioned provision provides, exceptionally, for pay periods from January 1, 2022 to December 31, 2022, for employment relationships , with the exclusion of domestic work relationships, the recognition of an exemption on the share of social security contributions for invalidity, old age and survivors (IVS) to be paid by the worker of 0.8 percentage points, provided that the taxable remuneration, parameterized on a monthly basis for thirteen months, does not exceed the monthly amount of € 2,692, increased, for the month of December, by the thirteenth installment (editor's note - substantially € 35,000 per year). In any case, the rate of calculation of pension benefits remains valid.
This is a provision that is difficult to interpret; it would seem that it is necessary: - to verify every single month that the taxable amount does not exceed € 2,692 (in the month in which the limit is exceeded, the benefit is not applied even if, projected per year, it does not exceed € 35,000? the threshold of 35,000 euros, is the residual relief recovered?);
- in June, with the payment of the fourteenth, the benefit is lost (even if the threshold of 35,000 euros is not exceeded at the end of the year?);
- in December, with the thirteenth, the limit is 5,384 euros? (provided that the limit of 35,000 euros has not already been exceeded); - in any case, in a year it must not exceed € 35,000 (this means that if at the end of the year the threshold of 35,000 euros is exceeded, the relief must be repaid if necessary applied in the months in which the limit of € 2,692 has not been exceeded?).
One could think (and it has its own logic) that the legislator meant that every month it is necessary to project the salary per year and divide the result by 13 and apply the benefit (on the real taxable amount of the month) if the value that is obtained monthly (salary parameterized on a monthly basis for 13 months) does not exceed € 2,692 (in December, if the limit is not exceeded, plus the 13th). INPS It should also be noted that contributory savings determine a higher taxable income, consequently the savings are reduced.

Decontribution in favor of working mothers (art.1, c. 137) : the aforementioned paragraph establishes, on an experimental basis for the year 2022, the recognition of the exemption for one year, starting from the date of return to the workplace after the use of compulsory maternity leave, from the payment of social security contributions to be paid by employed mothers in the private sector, to the extent of 50%, for a maximum period of one year from the date of the aforementioned return (no penalty for the calculation of the pension). In practice, the returns to work of working mothers in 2022 allow them to recover, for one year, from the month of return, 50% of the social security contribution payable by themselves (it is considered the IVS contribution). Basically, instead of retaining 9.19%, 4.595% will be retained for one year (in the case of an apprentice, instead of retaining 5.84%, 2.92% will be retained). In any case, the advantage will be partially reduced by the fact that the lower withholding (which represented a tax deductible charge) will result in a higher tax withholding.

Vocational apprenticeship for sports workers (Article 1, paragraph 154) : This provision reduces the age limit from 29 to 23 years (Article 44, paragraph 1, Legislative Decree 81/2015) for the recruitment of vocational apprentices from professional sports clubs and associations.

Contribution relief for first-level apprentices (art.1, c. 645) : the new provision restores the relief to 100% of the contribution due for first-level apprenticeship contracts (apprenticeship for qualification and professional diploma, secondary education diploma higher and the certificate of higher technical specialization) which are stipulated in 2022. The benefit applies for the contribution periods accrued in the first 3 years of the contract, without prejudice to the 10% rate for the contribution periods accrued in the years of the contract subsequent to third. The employers concerned are, as usual, those who employ a number of employees equal to or less than 9.

Retraining apprenticeship (art.1, c. 248) : the aforementioned paragraph provides that from 1.1.2022 it is possible to hire without age limits, using the professionalizing apprenticeship institute, aimed at professional qualification or retraining (art.47, Legislative Decree 81/2015), also the workers beneficiaries of CIGS referred to in the new art. 22-ter of Legislative Decree 148/2015 introduced by the law in question (art. 1 c. 200). This is a CIGS for reorganization or crisis lasting no more than 12 months in total, not extendable (usable by employers with more than 15 employees), notwithstanding the maximum durations referred to in art. 4 and 22 of Legislative Decree 148/2015, aimed at the occupational recovery of workers at risk of redundancy.

Incentive for the hiring of workers involved in the CIGS, art. 22-ter, of Legislative Decree 148/2015 referred to in the previous point (art. 1, cc. 243-247) : to private employers who hire for an indefinite period (also considered part time) beneficiaries of the CIGS referred to in the previous point (art.22-ter, Legislative Decree 148/2015), a monthly contribution equal to 50% of the amount of the authorized CIGS is granted for each monthly salary paid, for the purposes specified in the previous point, which would have been paid to the worker (remaining months, maximum 12). The conditions are: not to have made any GMO or collective layoffs in the six months prior to hiring; not having carried out the dismissal of the hired worker or dismissals for GMOs and collectives of workers employed in the same production unit and classified with the same levels and legal categories of classification as the worker hired with the facilitation carried out in the six months following the aforementioned hiring (in this hypothesis, the revocation of the benefit is determined and the recovery of what has already been used). The benefit is paid (pro rata) even if the beneficiaries of the CIGS form a cooperative pursuant to art. 23, c. 3-quater, of Legislative Decree 83/2012, Law 134/2012 (small enterprises in the form of a cooperative society made up of workers from enterprises whose owners intend to transfer the same, for sale or for rent).

However, it should be noted that this benefit falls within the Temporary Framework and requires authorization from the European Commission.

DECONTRIBUTION IN FAVOR OF WORKING MOTHERS - EXAMPLE

Support for the establishment of worker cooperatives (Article 1, cc. 253 and 254) : with reference to the fund for sustainable growth referred to in Article 23 of Legislative Decree 83/2012, Law 134/2012), also referred to in previous point, the paragraphs in question recognize the cooperative companies that are formed from 1.1.2022 (pursuant to the aforementioned art. sale or rent), in order to promote interventions aimed at safeguarding employment and ensuring continuity in the exercise of entrepreneurial activities, an exemption, for a maximum period of 24 months (from the establishment of the cooperative), from the payment of 100% of social security contributions payable by the employer (excluding INAIL bonuses), up to a maximum limit of € 6,000 / year (restated and applied on a monthly basis (therefore, a maximum of € 500 a month), without affecting the calculation of pensions. As the rule is formulated, the exemption would appear to be applicable to the overall contributions due by the cooperative and not to each employee.

It should also be noted that the exemption in question is not recognized if the employer of the company being transferred, rented or sold to workers, has not paid its employees wages at least equal to 50% in the last tax period. percent of the total amount of costs incurred, excluding those relating to raw and ancillary materials.

Extension for the year 2022 of the decontribution for direct growers and agricultural entrepreneurs under 40 (art. 1, c. 520) : this provision postpones the term to 31.12.2022 of the benefit (art. 1, c. 503, L. 160/2019) aimed at promoting entrepreneurship in agriculture, direct farmers and professional agricultural entrepreneurs referred to in Article 1 of the Legislative Decree. 99/2004, under the age of forty, with reference to the new enrollments in the agricultural pension. This provision recognizes, without prejudice to the rate of calculation of pension benefits, for a maximum period of twenty-four months, the exemption from the payment of 100% of the contribution credit to the compulsory general insurance for IVS. The above exemption cannot be combined with other exemptions or reductions in the financing rates provided for by current legislation.

Fund for the adoption of legislative measures for the support of entertainment workers (art.1, c. 352) : a temporary economic support fund (SET) is set up at the Ministry of Culture in favor of workers, employees or self-employed persons, who work for a fixed term, artistic or technical activity, directly connected with the production and realization of shows (art. 2, c.1, lett. a), Legislative Decree 182/1997). The endowment of the fund is 40 million euros per year (from 2022).

Compensation for vertical cyclical part-time workers (act. 1, c. 971) : this paragraph introduces economic support for workers with vertical cyclical part-time contracts through the establishment, at the Ministry of Labor, of a fund with a financial endowment of 30 million euros. The fund will be made operational with a specific regulatory provision.

Lorenzo Rogai

Chartered Accountant Statutory Auditor

For any other information, please contact Rogai & Partners stp Srl

www.studiorogai.it

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