(Finance) – INPS has provided clarifications regarding the methods of transmitting requests for contribution exemption by companies that have committed to promoting the gender equality in the world of work. Private employers who are in possession of the equality certification are entitled to an exemption from paying social security contributions of 1%, with a maximum limit of 50,000 euros per year (art. 5, law no. 162 of 2021).
With the message 13 August 2024, n. 2844, the Institute emphasizes the importance of measure and indicates the requirements that companies in possession of gender certification must comply with in order to access the contribution exemption. In particular, the application must include the Global average monthly salaryunderstood as the average of all monthly wages paid by the employer during the period of validity of the certification and not that of the individual worker.
For the purposes of the recognition of the contributory benefit, the gender equality certification, issued in accordance with the UNI/PdR 125:2022 Practice by accredited assessment bodies, must bear the UNI mark and that of the accreditation body. INPS circular 27 December 2022, n. 137 specified that, to access the exemption, companies must submit an application to INPS through the specific electronic form called “PAR_GEN“.
THE employerswho have obtained the relevant certification by 31 December 2023, and who have incorrectly filled in the field relating to the estimated global average monthly salary, can correct the data entered, subject to renounce the application already submitted, by the peremptory deadline of 15 October 2024. Upon expiry of the deadline, all applications in the “submitted” status, relating to certifications obtained by 31 December 2023, will be processed according to the indications contained in circular 137/2022.
If the employer does not rectify the incorrectly submitted application by 15 October 2024, the application will be accepted for the period provided that all legal requirements are met. lower amount determined based on the estimated global average monthly salary incorrectly indicated. The authorized amount will be communicated with a footnote to the online application form available in the “Portale delle Concessions (former DiResCo)”.
Private employers who have submitted an application, erroneously indicating a validity period of the certification of less than 36 months, will be able to benefit from the exemption for the entire legal period of validity of the certification same, as INPS will automatically proceed to regularize the related applications and to recognize the exemption for the entire period applicable.
Message 2844/2024 finally clarifies that private employers who have already received a welcome of the application submitted in 2022, do not have to resubmit the application, as, following its acceptance, the contribution exemption is automatically recognized for the entire 36 months of validity of the application. certification.