Prepared by Marzio Scaglioni and Alice Martinis
INPS clarifies that in the event of administration, the place of work relevant for the purposes of recognizing the relief must be identified in the place where the service is actually carried out. We remind you that the facility, granted to private employers in relation to employment relationships, having their place of work in the South, determines an exemption from social security contributions equal to 30% until 31 December 2025.
In consideration of the reason behind the incentive, consisting in favoring employment stability in disadvantaged areas, INPS with Message no. 1361 of the 31st of March, contrary to what was previously expressed, specified that the benefit is also available for temporary workers employed in a company in the South Italy but hired by an agency based in another region.
In the light of the new orientation of the Institute, if the worker carries out his work for a user located in the Regions of Southern Italy, the benefit can be recognized regardless of where the administration agency actually has its legal or operational seat. Conversely, if the worker is an employee of an agency that has its legal or operational seat in southern regions, but carries out his work for a user located in different regions, the benefit cannot be recognized.
The repercussions of the recent Message have a considerable importance considering that previously, in application of the indications provided by the same Institute, the benefit was not recognized when the worker in administration, despite carrying out his/her work activity in the offices of the user company located in areas disadvantaged, were hired by an Administration agency based in a region other than those of the South, entitled to use the contribution. The Administration agencies with registered or operational seat in the regions of Southern Italy which, in compliance with the previous ministerial opinion, have benefited from the reduction in the period October 2020 – March 2021 in relation to the provision of workers on mission to user companies located in different regions, do not are required to return the discount received.
On the basis of the changed orientation, in order to assess the existence of the requirements for the use of the relief by the Administration Agencies, INPS will verify whether the mandatory communication made with the “Unisomm” model indicates a workplace located in a region admitted to the facilitating measure. Having certified the existence of the territorial requirement, the authorization code “0L” will be assigned for the duration of the work relationship, including previous periods starting from 1 October 2020, which will entail the possibility for the Administration agencies to benefit from the relief. Therefore, the Administration Agencies may possibly, if the conditions recently indicated by the Institute exist, retroactively benefit from the South Decontribution. Finally, we remind you that, the Administration Agencies, having to transfer the cost of the work actually incurred to the user company, in the presence of the authorization code “0L”, will transfer the contributory benefit in favor of the user.
For a deeper discussion please contact:
PwC TLS Avvocati e Commercialisti