2024 sees the confirmation of the contribution exemption for gender equality, a 1% reduction on social security contributions for companies that actively promote gender equality in the workplace. This guide provides all the necessary information on how the bonus works, who can benefit from it, and how to apply
.
Table of Contents:
What is the Contribution Exemption for Gender Equality
The contribution exemption for gender equality is a tax incentive introduced to promote equality between men and women in the world of work.
This is a 1% reduction on social security contributions paid by the employer, reserved for private companies that obtained the gender equality certification by December 31 of the
previous year.
Who is entitled to the Tax Exemption
The tax exemption is reserved for private companies and other entities that have obtained certification by December 31 of the year prior to the request. This certification certifies that the company has implemented concrete policies and measures to reduce the gender gap, promoting equality in opportunities for professional growth, equal pay, management of gender differences and protection of motherhood
.
The contribution exemption is aimed at the following subjects:
- Private companies: Even non-entrepreneurs, as long as they have obtained the gender equality certification.
- Economic public bodies: Including autonomous public housing institutes transformed into economic entities.
- Privatized entities: Entities transformed into wholly publicly owned companies.
- Former IPAB: Assistance and charitable institutions transformed into private law associations or foundations.
- Special companies: Established pursuant to Legislative Decree no. 267 of 18 August 2000.
- Reclamation and industrial consortia.
- Moral and ecclesiastical bodies.
How Contribution Relief Works
The exemption consists of a 1% reduction in the social security contributions due by the employer, up to a maximum of 50,000 euros per year per company. This relief is only applicable for the months in which the gender equality certification is valid. The INPS verifies compliance with regular contributions and the absence of suspensions of
contribution benefits.
It’s important to note that:
- The exemption is cumulative: It can be combined with other exemptions or reductions in contribution rates, within the limits established by law.
- Exclusions: INAIL contributions, contributions to the severance pay fund, and other specific contributions listed by the legislation are not included in the relief.
How much is the relief
The exemption is equal to 1% of the employer’s social security contributions, with a maximum limit of 50,000 euros per year, distributed on a monthly basis. For example, the maximum monthly exemption threshold is 4,166.66 euros
.
How to Request a Tax Exemption
To request the exemption, employers must apply online to the INPS through the ‘PAR_GEN’ form available on the INPS ‘Facilitations Portal’. You must log in to the portal using your digital credentials (CNS, SPID or
CIE).
The application must be submitted by October 15, 2024, even if the deadline was initially set at April 30, 2024. This extension has been granted to allow for the correction of any errors made in filling out the original application.
Controls and Penalties
The INPS will verify the applications based on the information provided and will admit the benefit only for the period of validity of the certification. Companies that have misused the exemption must return unpaid contributions, in addition to the penalties provided for by law. If the certification is revoked, the company is obliged to promptly inform the INPS and the Department for
Equal Opportunities.
The Gender Equality Certification
The gender equality certification not only allows you to access the contribution exemption, but also offers other rewards. For more details on how to obtain certification and what advantages it brings, you can consult the specific guide dedicated to this topic.
