INPS has provided some clarifications on the discipline of the contribution relief provided on an experimental basis for the two-year period 2021/2022 by the 2021 Budget Law (Law No. 178/2020) for employers who hire disadvantaged women.
In particular, the Institute specified the categories into which disadvantaged women fall: women aged at least 50 and unemployed for over 12 months, women of any age who have been unemployed for at least 6 months and residing in disadvantaged areas, women who have been unemployed for at least 24 months resident everywhere, as well as women employed in economic sectors characterized by marked male / female employment disparity and unemployed for at least 6 months.
The relief in question is equal to 100% of social security contributions (with the exclusion of INAIL premiums and contributions) for a duration of 12 months in the case of fixed-term hires (which can be increased to 18 in the case of permanent hires or transformations) and in maximum limit of 6,000 euros per year.
The hiring of the women workers in question must lead to a net increase in employment calculated on the basis of the difference between the number of workers employed recorded in each month and the number of workers employed on average in the previous 12 months. As for the issuance by INPS of the relevant operating instructions, it will be necessary to wait for authorization from the European Commission.