Go to tax relief for 2016. INPS has announced the details of the new bonus for those who hire permanent contracts, in a reduced form compared to the total exemption for three years introduced in 2015. The hiring incentive for this year in fact, it will cover 40% of contributions up to a maximum of 3.250 euros per year, for a period of two years.
Access to the incentive: Companies
Companies that had hired workers in possession of the requisites in the first three months of the year, have the right to recover previous benefits with the contribution declarations of the months of April and May 2016.
On the corporate front, all private employers can benefit from the incentive, and the bonus affects all permanent employment relationships, both new hires and transformations, including part-time jobs, with the exception of apprenticeship and domestic work.
Companies can also benefit from the bonus when the hires implement an obligation established by law or collective agreement. A company that buys another company and then, within a year of the company transfer, hires workers who did not immediately work for it is also entitled to the exemption. The incentive also applies to employment agencies that hire permanent staff, even if the administration will then be made to the user in the fixed-term form.
Access to the incentive: Workers
In terms of hiring, the exemption is granted to workers who have not had a permanent contract in the six months prior to being hired. Furthermore, the employee cannot have had a stable contract with the company requesting the incentive or with an associated company from 31 October to 2015 December 2015. Finally, the employee must not have had a previous relationship for which the company has already enjoyed the 2016 or XNUMX contribution bonus.
Exceptions
The incentive will not be paid in the event that the hiring violates the right of precedence for the re-employment of another worker, or when the employer is in the process of being suspended from work related to a company crisis or reorganisation, and also in the event in which, within six months, the workers are first fired and then re-employed by two companies that have the same ownership or control relationships or connections.
The bonus cannot be combined with "other exemptions or reductions in funding rates provided for by current legislation", such as the bonuses for hiring over 50s and women introduced by the Fornero law, but, instead, it can be combined with economic incentives, such as those for the hiring of disabled workers, young parents, beneficiaries of the Naspi treatment and the Youth Guarantee.
