Exemption from contributions (Article 43 bis, Decree-Law 109/2018)

What is it?

The exemption fromcontributions allows workers not to pay into the Treasury Fund the fees payable for TFR severance indemnities accrued during the periods under the Extraordinary Wage Compensation Fund (CIGS) pursuant to Article 44, Decree-Law no. 109 of 28 September 2018, relating to the remuneration lost as a result of a reduction in hours or suspension from work and not to pay the so-called dismissal ticket, ordinarily due following the interruption of the employment relationship.

Who is it aimed at?

The relief can only be used by companies subject to bankruptcy proceedingsor special administration, recipients in 2019 and 2020 of concession measures for extraordinary wage integration benefit (Article 44, Legislative Decree 109/2018), which have the related authorisation decree issued by the Ministry of Employment and Social Policies.

How does it work?

The application for exemptions must be submitted to the Ministry of Employment and Social Policies together with the claim for authorisation to use the CIGS (or for the integration thereof) and the related authorisation decree must indicate both the admission to the exemption measures and the estimate of the costs, with separate evidence, for each year of competence, of those relating to the TFR and those relating to the so-called dismissal ticket.

Claim

Subsequently, to have access to the reliefs, the companies concerned will have to submit the claim online to the INPS through the dedicated service and follow the other operating instructions specified in message no. 3920 of 26 October 2020.

Processing times of the decision

The ordinary deadline for issuing the measures is set at 30 days under Law no. 241/1990. In some cases, the law may set different deadlines.

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