The INPS has recently made available the form to request a 100% contribution relief for the recruitment of women victims of violence in the private sector. This incentive, introduced by the 2024 Budget Law, offers significant economic support to employers who hire unemployed women, victims of violence, thus facilitating their reintegration into the labor market. In this guide, we’ll take a detailed look at how it works, who’s entitled to it, and how to get this relief
.
What is the contribution relief for hiring women victims of violence
The contribution relief consists of a total exemption from paying social security contributions for private employers who hire unemployed women, victims of violence and beneficiaries of the Freedom Income. This incentive applies to both fixed-term and indefinite hires and has a maximum annual ceiling of 8,000 euros, adjusted monthly
.
Objectives of the call
The measure, supported by the 2024 Budget Law, aims to facilitate the integration into the world of work of women victims of violence, promoting their economic independence and overcoming difficulties. For the three-year period 2024-2026, the Parliament has allocated 12.5 million euros
.
Requirements for participation
Private employers can benefit from the relief if they hire women who:
- They are unemployed.
- They are beneficiaries of the Freedom Income.
Recruitments must be formalized with fixed-term contracts (for a maximum duration of 12 months) or indefinite (for a duration of 24 months). There is also relief for transformations from a fixed term to an indefinite period, with a duration of 18 months starting from the date of
employment.
Procedure for applying for relief
The INPS has specified that the request for relief must be made through the “Facilitations Portal (formerly DiResCo)” application available on the INPS website. The employer must authenticate themselves through PNI, SPID, CIE or CNS and fill out the “ERLI” online application form
providing the following information:
- Data of the hired worker.
- Code of mandatory communication relating to the employment relationship.
- Amount of the average monthly wage.
- Possible part-time percentage.
- Employer contribution rate subject to the relief.
Once the request has been sent, the INPS verifies the existence of the employment relationship, calculates the amount of the incentive due and, in the event of a positive outcome, communicates the authorization to benefit from the exemption.
How does the contribution relief work
The benefit allows employers to save on the contribution fee for a fixed period. The maximum amount of relief is 8,000 euros per year, calculated monthly. In the case of part-time contracts, the amount of the benefit is proportionately
reduced.
Duration and amounts of relief
- Permanent recruitment: Relief for 24 months.
- Fixed-term recruitment: Relief for the duration of the contract, up to a maximum of 12 months.
- Indefinite transformations: Relief for 18 months.
- Extensions of fixed-term relationships: Relief for 12 months from the date of employment.
Contributions excluded from relief
Contributions are excluded from the benefit for:
- Insurance against accidents at work and occupational diseases.
- Amounts exceeding 8,000 euros per year.
- Contributions to the “Fund for the provision of severance pay to private sector employees.”
- Contributions to Solidarity Funds and Interprofessional Funds for continuing education.
Monitoring and spending limits
The INPS will monitor the lower contribution revenues due to the relief and will recognize the benefits within the spending limits established for the period 2024-2028. If the spending limit is reached, no further applications will be accepted
.
The call for tax relief for the recruitment of women victims of violence is an important initiative to promote the labor inclusion and economic autonomy of women affected by situations of violence. Private employers interested in this incentive must carefully follow the procedures indicated by the INPS to ensure the correct submission of the application and thus obtain the expected benefits
.