Within the framework of inclusion and social support policies, the 2023 Budget Law has introduced a specific contributory relief for disadvantaged women in Italy. This measure, dictated by the 2023 Budget Law, extends the relief provided by the 2021 Budget Law to the hiring of women until December 31, 2023, increasing the maximum limit to €8,000 per year for the amount of employer contributions exempted from payment.
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Employers eligible for the relief
All private employers can benefit from the contributory relief, including those who are not entrepreneurs, including those in the agricultural sector. Public Administrations, the Bank of Italy, CONSOB, and, in general, independent authorities are not included in this category, as they are considered public administrations. Similarly, companies operating in the financial and domestic sectors and subject to sanctions imposed by the European Union, which include individuals, entities, or bodies specifically mentioned in the legal acts imposing such sanctions, are not eligible for these benefits.
Requirements for the female worker
Once the employer’s requirements have been verified, it is necessary to proceed with the verification of the requirements for the female worker in order to qualify for the relief. Therefore, the exemption applies to the hiring of:
- Women aged 50 or older who have been unemployed for over 12 months;
- Women of any age residing in regions eligible for financing under the European Union’s structural funds, as identified by the Regional Aid Map for Italy, who have not had regular paid employment for at least 6 months;
- Women of any age engaged in professions or occupations in economic sectors characterized by significant gender employment disparities, annually identified by ministerial decree, who have not had regular paid employment for at least 6 months;
- Women of any age, regardless of residence, who have not had regular paid employment for at least 24 months.
Incentivized employment relationships
The incentive can be applied to the following types of contracts:
- Fixed-term employment contracts;
- Permanent employment contracts;
- Conversion to a permanent employment contract from a previous incentivized relationship;
- Conversion to a permanent employment contract from a previous non-incentivized relationship.
Excluded employment relationships from the incentive
The incentive cannot be applied to the following types of contracts:
- Intermittent employment contracts;
- Occasional work assignments under Article 54-bis of Legislative Decree 50/2017;
- Apprenticeship contracts;
- Domestic work contracts.
Duration of the incentivized period
The duration of the relief varies depending on the type of contract, as explained in the following points:
- Up to 12 months for fixed-term contracts;
- 18 months for indefinite-term contracts;
- A total of 18 months from the date of hiring for the conversion to an indefinite-term contract from a previously incentivized fixed-term relationship;
- A total of 18 months from the date of conversion for the conversion to an indefinite-term contract from a previously non-incentivized fixed-term relationship.
The incentives also apply in the case of an extension of the fixed-term contract, up to a maximum total of 12 months.
Measure of the relief
As already mentioned, under the provision of the budget law for the year 2023, the employer is exempt from paying social security contributions up to a maximum limit of €8,000.00 for hirings made from January 1, 2023, to December 31, 2023.
Conditions necessary to access the incentive
The right to benefit from the incentives in question is subject to the following general conditions:
- Compliance with the provisions of Article 1, paragraph 1175, of Law No. 296/2006 (Regular Certificate of Compliance, absence of violations of fundamental labor protection laws, compliance with National Collective Bargaining Agreements);
- Compliance with the application of general principles regarding employment incentives, most recently governed by Article 31 of Legislative Decree No. 150/2015, namely:
- The hiring must not fulfill a pre-existing obligation established by law or collective bargaining agreements;
- The hiring must not violate the right of precedence, as established by law or collective agreement;
- There must be no work suspensions due to a company crisis or reorganization at the employer’s or user’s premises with a temporary employment contract;
- The ownership structure of the new employer must not be the same as that of the employer who dismissed the employee.
- In order to legitimately qualify for the benefits under consideration, it is also necessary to comply with the requirement of achieving a net increase in employment, for detailed provisions, reference is made to Circular INPS No. 32/2021.
The relief under consideration is structurally non-cumulative with other exemptions or reductions in financing rates provided for by current legislation.
Conclusions
In conclusion, the contributory relief for disadvantaged women provided by the 2023 budget law represents a step forward in promoting gender equality and reducing workplace discrimination.
