The Italian National Social Security Institute (INPS), in a message dated 20 November 2024, no. 3888, announced the availability of an online application form for exemption from contributions for fixed-term and permanent hiring, and for the conversions of fixed-term contracts into permanent contracts. The online application is found within the “Portale delle Agevolazioni (ex DiResCo)” application on the institutional website, under the path “Imprese e Liberi Professionisti” > “Esplora Imprese e Liberi Professionisti” > “Vedi tutti”.
To access the exemption, an employer must submit a request for the exemption, providing information such as the name of the hired worker, indication of benefits the worker is receiving at the time of hiring (SFL or ADI), the code of the obligatory communication related to the established working relationship, the amount of average monthly gross salary, indication of eventual part-time percentage in case of part-time work, the measure of employer’s contribution rate subject to exemption, and any intermediary activity by an agency or entity.
If the application is successful, the INPS informs the employer of the authorised exemption, and indicates the maximum amount of the benefit for hiring. The employer can then benefit from the authorised amount, in monthly instalments, starting from the month of hiring for the entitled period.
In the event of increased working hour percentages during part-time employment, including the case of part-time hiring and subsequent full-time transformation, the maximum benefit cannot go beyond the initially authorised sum due to financial constraints. If there’s decrease in working hours, which also includes full-time hiring and subsequent part-time transformation, it’s the employers’ responsibility to accommodate for the reduced benefit.
For recognition of contribution for mediation activity, the employer must declare whether hiring took place after specific mediation activity during the online request of an exemption. If it occurred, telematic procedures recognise the contribution due to the agency/entity, which is then notified of the recognised contribution via a certified email system.
Upon recognition of the contribution, the agency/entity can access the specifically designed dashboard on the INPS website www.inps.it, following the same path. This dashboard enables the entity to see the details of the sums due for each incentivised work relationship where mediation activity was declared, and any already received amounts. Payment of the contribution is done centrally, within 30 days of the confirmation of the inserted IBAN by the relevant subject in the dedicated platform. Any further amounts are credited within 30 days of the date of the last payment.
Lastly, the message outlines how data related to the exemption from contributions in the sections
