The Italian National Institute of Social Security (INPS) has published a new list of companies eligible to receive contributory relief related to solidarity contracts (CDS) and Wage Integration Fund (CIGS). This applies to businesses that are recipients of decrees admitting them to contributory reductions in question and not listed in Annex No. 1 of the previous circular (No. 66/2024 under Article 6 D.L. No. 510/1996). The companies are listed in Annex 1 of the topical message.
The amounts specified in the directorial decrees and communicated to the companies constitute the maximum extent of the benefit that can be availed. The procedure for contributory reduction must be activated by the employer.
Businesses that received directorial decrees authorising the contributory reduction financed with resources allocated for 2022 need to display the exemption quotas entitled for the authorised period. This is performed through the Uniemens flow in the sections, ‘DenunciaAziendale’ and ‘AltrePartiteACredito’. They will need to fill in the ‘CausaleACredito’ element with the causal code ‘L991’, signifying “Arrearage adjustment contributory exemption for CDSs stipulated under art. 21, paragraph 1, letter c), Legislative Decree no. 148/2015, year 2022”. They would also need to specify the relevant amount in the ‘SommeACredito’ element.
According to the resolution of the INPS Board of Directors No. 5 of 26th March 1993, approved by the Ministry of Labour Decree of 7th October 1993, adjustments must be made by the 16th day of the third month following the publication of this message.
Businesses entitled to this benefit, even if they have ceased or suspended operations, must follow the contributory regularisation procedure (Uniemens/vig) in order to avail the allowances.
