The recent decree n. 278 of 30 September 2019 of the Minister of Labor in agreement with the Minister of Economy and Finance, on the facilitation for companies that have entered into an "industrial" solidarity contract with a reduction in working hours of more than 20%, provides for new procedural modalities in order to simplify the forwarding of the application for de-contribution.
In this regard, with circular no. 17 of 3 October last, signed by the Director General, Dr. Ugo Menziani, the Ministry of Labor and Social Policies provides the appropriate operating instructions.
HOW TO SUBMIT THE APPLICATION
The "sgravicdsonline" web application will be made available to all interested businesses from 2 November to 10 December of each year.
Access to the new application can take place using the credentials of the "cliclavoro" system, which can be obtained, if not yet in possession, through the usual online procedure; or by using the SPID credentials (Public Digital Identity System), issued by one of the managers authorized by AgID (Agency for Digital Italy).
In the aforementioned application, for each company, its own macro-data of the practices present in the "CIGS on-line" system will be made available, resulting from the solidarity contracts stipulated and will allow the compilation of the application, complete with the list of workers concerned and for each name the percentage of hourly reduction applied above 20%, as well as the number and date of the revenue stamp, which will be kept in the records of the Ministry of Labour.
An instruction manual has been prepared for completing the application and will be available on the institutional website www.lavoro.gov.it on the dedicated web page, in the Topics and Priorities section > Social shock absorbers-subsection Focus on > Contribution relief for industrial solidarity contracts.
Subsequently, the system will issue an application form filled in with company data and complete with a communication code.
The indicated procedure will be the only one allowed for companies to fill in the tax relief applications. No other forms will be accepted.
The ministerial circular also underlines that:
- the application, digitally signed and with stamp duty, can be presented exclusively through the new application, following the instructions indicated therein, as sending by certified e-mail is no longer permitted.
- the applicant company must, under penalty of inadmissibility, declare the forecast of the quantumof the contribution reduction requested and indicate the code of practice relating to the application for wage subsidies to which the application refers.
Finally, it should be remembered that the aforementioned ministerial decree 278 of 30 September confirmed the criteria for the recognition of the contribution reduction already contained in the previous decree of 2017, such as the recognition of the same for a maximum period of 24 months in the mobile five-year period and the of presentation of the relative application from 30 November of each year and up to 10 December by the companies that have stipulated a solidarity contract on 30 November and by those that have had a solidarity contract in progress in the second half of the previous year.
The instances are educated in chronological order of forwarding and decided exclusively on the basis of the resources relating to the year of presentation and in any case within the annual spending limit allocated (30 million euros).
In the event of depletion of the allocated funds, the Ministry of Labor communicates on the institutional portal, together with the list of beneficiary companies, that the annual spending limit has been reached and that the excess requests will not be processed, without prejudice to the possibility of a subsequent investigation of the latter upon the occurrence of any residual funds. Once this is determined, the Ministry of Labor will publish the list of companies benefiting from the contribution reduction on residual resources.
Applications that have not received a positive response due to the lack of any residual funds will definitively lose their validity, without prejudice to the possibility of recurrence to be calculated on the allocation for the following year, provided that the solidarity contract was valid in the second half of the previous year .
