Article 1, paragraph 297, Law number 7 of Budget Law 2023, extends the benefit for subsidized permanent hires of people under 36 years old to all of 2023, providing for an increase in the facilitation up to a maximum of 8,000 euros on the employers’ share on an annual basis, compared to the 6,000 previously in place. All this for 36 months from the date of hiring, which must take place in the period between January 1 and December 31, 2023: the number of months of facilitation will be 48 for employers who hire in production units located in Abruzzo, Molise, Puglia, Campania, Basilicata, Calabria, Sicily and Sardinia.
The provision is not immediately operational, as it is necessary to obtain authorization from the European Commission under Article 108, third paragraph, of the Union Treaty.
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Contract type?
As far as the contract type is concerned, the employment must be on an open-ended contract, including part-time contracts, and must involve a worker or employee who has not yet reached the age of 36 (the contract must begin by the age of 35 years and 364 days) and who, at the time of hiring or conversion, has not yet reached the age of 36 and provided that he or she has never previously been employed under an open-ended contract of employment with the same or another employer.
There are exceptions that must be kept in mind and that concern “first and foremost” the apprenticeship contract, which, as is well known, is an open-ended contract: the periods of apprenticeship that have not reached the end of the training period are not an obstacle to the recognition of the facilitation, just as the stipulation of an intermittent work contract, albeit open-ended, does not appear to be an obstacle, since it does not have stability because the service, of a purely occasional and episodic nature, occurs with only the “call” of the employer, which could also arrive very rarely. The same argument can be made for those who have had an indefinite relationship for domestic work: since “domestic work” does not count for the purposes of obtaining the incentive, it is considered that any relationship solto previously, is not an obstacle to the recognition of the benefit.
The employers targeted?
The employers theoretically targeted by the incentive rule are all private employers, entrepreneurs and non-entrepreneurs (so, for example, also professional firms or associations), including agricultural employers, and excluding domestic employers due to the particularity of the relationship and companies in the financial sector (banks, insurance companies, etc.), unless otherwise decided by the European Commission as they were excluded in the past by Communication C (2020) of March 19, 2020. Public Administrations identified mainly (but not only, just think of the so-called “Authorities”) in the list of Article 1, paragraph 2, of Legislative Decree Number 165/2001 are also excluded from the relief.
Measure of the facilitation?
element to consider concerns the set-up and measure of the relief, which is 8000 euros a year for 36 months or 48 in the central and southern regions mentioned above. The Legislature speaks of exemption from the payment of social security contributions, with the exclusion of INAIL premiums and contributions and without prejudice to the rate of computation of pension benefits, equal to 100 percent of the employer’s share for a maximum of 8000 euros per year.
Accordingly, referring to the month, the maximum share is 666.66, while the daily share should not exceed 21.50 euros (the concessional amounts highlighted above refer to an annual salary exceeding 25000 euros).