
With INPS Message no. 4614 of 21 December 2023, the operational instructions were set out for applying for the contribution relief by 30 April 2024.
With INPS Message no. 4614 of 21 December 2023, the operational instructions were set out that companies certified by 31 December 2023 must follow to apply for the contribution relief by 30 April 2024.
As is known, gender equality certification, made operational with the UNI/PdR 125:2022 practice, allows companies that obtain it to benefit, among other things, from a contribution relief equal to 1% of the total contributions owed annually for staff in service, up to a maximum of €50,000 per year.
The relief is granted on a monthly basis for all the years the certification is maintained.
Those who obtained gender equality certification by 31 December 2023 can submit a refund application by 30 April 2024. They must meet the following conditions:
For entities with more than 50 employees, they must also be up to date with the submission of the biennial report on the situation of male and female staff governed by the Decree of 29 March 2022.
Eligible entities can benefit from a relief on the total social security contributions owed, of no more than 1% and within a maximum of €50,000 per year. The benefit is recalculated on a monthly basis and the maximum exemption threshold is €4,166.66 (€50,000.00/12).
The benefit applies within the limits of the allocated resources, which for 2023 totalled €50 million. If the resources prove insufficient for the applications submitted, the benefit will be proportionally reduced for all eligible parties.
The application must be submitted to INPS at www.inps.it, in the "Portale delle Agevolazioni (ex DiResCo)" section, using the online application form "SGRAVIO PAR_GEN_2023", by 30 April 2024.
The application must contain:
After 30 April 2024 INPS will communicate the outcome: the application will be "accepted" if the full amount is granted, or "partially accepted" if funds are insufficient and the granted amount must be recalculated. Admitted contribution positions will be assigned the authorisation code (CA) "4R".
Private employers who already applied for the exemption by 30 April 2023 do not need to reapply: following approval, the exemption is automatically granted for all 36 months of the certification's validity. Those who mistakenly applied for the 2022 year while holding a certification obtained in 2023 can reapply for the 2023 year by 30 April 2024.
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