Certification of gender equality: “INPS” returns to exemption from contributions

With message No. 2844 of 13 August 2024, the Italian National Social Security Institute “i.e. INPS” provides some clarifications concerning the method of transmission of requests for exemption from contributions for private sector employers in possession of a gender equality certification.

Contribution relief and certification

Article 5 of Law No. 162 of 5 November 2021 provides an exemption from the payment of 1% of social security contributions, up to a maximum of EUR 50,000 per year for each beneficiary, in favour of private employers who are in possession of the gender equality certification referred in article 46-bis of Legislative Decree No. 198 of 11 April 2006 (hereinafter, “Code of Equal Opportunities for Men and Women”, i.e. “Codice delle pari opportunità tra uomo e donna”), introduced by article 4 of the same law.

Pursuant to the Decree of the Minister for Equal Opportunities and Family Affairs of 29 April 2022 implementing the aforementioned Article 46-bis, the gender equality certification is issued in accordance with the reference practice UNI/PdR 125:2022, by conformity assessment bodies accredited in this field pursuant to Regulation (EC) 765/2008 of the European Parliament and of the Council of 9 July 2008.

The INPS circular No. 137 of 27 December 2022 explained the exemption from contributions introduced by the aforementioned Article 5 and has provided employers with operational instructions, in order to enable them to obtain the exemption measure in question, on condition that they obtain the gender equality certificate until 31 December 2022.

The compilation of the remuneration data in the application form

With regard to the actual compilation of the employer’s application for exemption, INPS had clarified in its previous circulars and notices that the total average monthly wage refers to all the wages paid or to be paid by the employer concerned in order to benefit from the exemption in question, and not to the average wage of each employee. Therefore, it refers to the amount of wages paid or to be paid to all the workers employed by the company.

With this message, and in order to correctly process the applications for exemption of the amount due, INPS has informed the employers who have obtained the relevant certificate by 31 December 2023 and who have incorrectly completed the field relating to the estimated average monthly global remuneration, that they may correct the data entered by withdrawing the application containing the incorrect information.

Once this renunciation has been made, the employer may submit a new application, providing precise information and, in particular, the average monthly total remuneration, to be calculated in accordance with the specified indications.

The abovementioned renunciation and the subsequent submission of a new application must be made, in accordance with the instructions of the Ministry of Labour and Social Policy, before the mandatory deadline of 15 October 2024.

When the deadline expires, all applications in “transmitted” status and relating to certifications obtained by 31 December 2023 will be massively processed by the Institute according to the indications already provided in circular No. 137/2022.

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