Tax exemption related to gender equality certification

Article 5 of Law no. 162 of November 5, 2021 provides for an exemption from the payment of 1% of social security contributions, up to a maximum of €50,000 per year, in favor of private employers who hold the gender equality certification pursuant to Article 46-bis of Legislative Decree no. 198 of April 11, 2006 (so-called Code for Equal Opportunities between Men and Women).

Tax exemption gender equality certificationWith message no. 4614/2023, the INPS has announced that on its website, in the “Facilitation Portal” section (formerly DiResCo), the new online application form “SGRAVIO PAR_GEN_2023” is available for submitting requests for access to the contribution exemption linked to obtaining, by December 31, 2023, the gender equality certification referred to in Article 46-bis of Legislative Decree no. 198/2006.

In order to ensure that private employers who obtain the gender equality certification by December 31, 2023, have the opportunity to access the exemption under consideration, applications for recognition of the facilitation can be submitted until April 30, 2024.

Certification Bodies

In accordance with the Presidential Decree of the Council of Ministers – Department for Equal Opportunities of April 29, 2022 (Official Gazette of July 1, 2022 no. 152), gender equality certification is issued in accordance with the UNI/PdR 125:2022 Reference Practice, by conformity assessment bodies accredited in this area under Regulation (EC) 765/2008.

Therefore, only certifications issued by certification bodies accredited under Regulation (EC) 765/2008 and, consequently, bearing the UNI mark and that of the accreditation body, are valid for the recognition to private employers of the contribution benefit in question.

The updated list of accredited Certification Bodies authorized to issue certification in accordance with the UNI/PdR 125:2022 practice is available at the following link: [](


It is reminded that the benefit consists of an exemption of up to 1% of the total employer contribution due, up to €50,000 per year for each company; the spending limit has been set at €50 million per year.

Considering the spending limit of €50 million per year, in case of insufficient resources, it is reiterated that the exemption will be proportionally reduced for all beneficiaries who have submitted a potentially admissible application.


All private employers, even non-entrepreneurs, who have obtained the aforementioned gender equality certification, which is issued in accordance with the UNI/PdR 125:2022 Reference Practice by conformity assessment bodies accredited in this area under Regulation EC 765/2008, can access the benefit. The deadline of April 30, 2024, as anticipated, applies to employers who have obtained it by December 31, 2023: INPS has announced subsequent indications for certifications issued in years subsequent to 2023.

In case of waiver or revocation of the certification, it will be the responsibility of the interested employer to promptly communicate, under their own responsibility, such events to the Institute, with suspension of the use of the authorized measure; the communication must also be sent to the Department for Equal Opportunities at the PEC

Access Application

The application for access to the benefit in question must contain:

  • The identifying data of the employer;
  • The estimated average total monthly salary, the estimated average employer contribution rate, and the estimated average workforce in relation to the validity period of the gender equality certification;
  • The validity period of the gender equality certification with the indication of the date of issue thereof;
  • The substitute declaration pursuant to Presidential Decree 445/2000 of holding the certification in question, the alphanumeric identifier of the gender equality certificate, and the name of the accredited Certification Body that issued it.

It should be noted that private employers holding a compliant gender equality certification who have already submitted an application do not need to submit a new one, as the exemption in question is automatically recognized for all 36 months of the validity of the certification itself.

Regarding the hypothesis in which employers have submitted an application indicating, incorrectly, a validity period of the certification of less than 36 months, INPS will proceed ex officio with the related regularization, so that they can benefit from the exemption for the entire legal period of validity of the certification itself.

Finally, in the event that possession of a valid certification has been declared, but such document has not been confirmed as such following verifications, INPS will recover the authorized amounts that have been unduly enjoyed, according to the indications that will be subsequently provided.


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