The criteria and methods for accessing the tax exemption have already been defined for private employers who have obtained the gender equality certification provided for by article 46-bis of legislative decree 198/2006, amended by article 4 of the law 162/2021. The rules are established by the interministerial decree of 20 October 2022, published on 29 November on the website of the Ministry of Labour.
The achievement of gender equality certification is based on the parameters dictated by the Prime Ministerial Decree of 29 April 2022 (in the Official Gazette of 1 July 2022), which refers to the reference practice «Uni/PdR 125:2022», published on 16 March 2022. Practice identifies six areas: culture and strategy; governance; HR processes; opportunities for growth and inclusion of women in the company; pay equity by gender; protection of parenthood and work-life balance. The benefit consists of a reduction of 1% of social security contributions paid by the employer, for a maximum of 50 thousand euros per year for each employer and, in any case, within the spending limit of 50 million for each year. To favor the widest possible access to the exemption from contributions, if the resources available annually are insufficient in relation to the number of admissible applications, the benefit will be proportionally reduced.
Application for tax relief
The application for access to contribution relief for employers who have obtained gender equality certification by 31 December 2022, can be presented to INPS, from 27 December 2022 to 15 February 2023, electronically, according to the instructions provided by the Institute with the recent circular n. 137/2022. In addition to the company data, the application must contain: 1) the estimated average indication of the monthly salary, the employer’s rate and the company strength; 2) the substitutive declaration pursuant to Presidential Decree 445/2000 of the possession of the certification as well as the non-suspension of contributory benefits by the Inl; 3) the indication of the period of validity of the certification. The contribution relief must be parameterized on a monthly basis and used by the employers in reduction of the social security contributions payable by them for the month of validity of the certification. In the event of revocation of the authorisation, the companies concerned must promptly notify INPS and the Department for Equal Opportunities.
The conditions
The use of the contributory benefit is subject to compliance with the provisions of article 1, paragraph 1175, of law 296/2006, i.e. the possession of the Durc, the absence of violations of the fundamental rules for the protection of working conditions and the compliance with national, regional, territorial or company collective agreements and contracts signed by the most representative employers’ and trade union organizations at national level. The employer must not have undergone measures of suspension of the social security contributions adopted by the Inl for non-compliances relating to the biennial report on the situation of male and female personnel which lasted for more than twelve months. The undue use of the benefit, in addition to the payment of the due contributions, entails the application of civil sanctions, without prejudice to criminal consequences where the fact constitutes a crime.