INPS has dictated the operating instructions for access by employers to the South decontribution benefit (law no. 178/2020), however, limited to the period authorized up to now by the European Commission which runs from 1 January to 31 December 2021.
As is known, the benefit in question consists of the partial contribution exemption in favor of employers whose place of work is located in one of the following regions: Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia and Sicily – with reference to relationships of employee work.
The relief, provided for by the August decree (Legislative Decree no.104 / 2020) and subsequently extended for the whole of 2029 by the aforementioned law 178, is equal to 30% of social security contributions (with the exclusion of INAIL premiums and contributions) to be paid until 31 December 2025, drops to 20% for the years 2026 and 2027 and to 10% for 2028 and 2029.
As regards the exemption for the period January 1, 2022 – December 31, 2029, the Institute will provide the relevant operating instructions upon the outcome of the authorization procedure of the European Commission.