Among the measures connected to the Covid-19 emergency, the so-called "Sostegni bis" Decree-Law, converted into law No. 23 of 2021 July 106, established, in art. 41, from 1st July to 31st October 2021, exceptionally a new type of permanent employment contract, the "reemployment contract", aimed at encouraging the entry into the labor market of workers in a state of unemployment in this phase of recovery of economic and productive activities.
It should be recalled that, pursuant to current legislation, unemployed individuals who declare, electronically, to the labor policy information system, their immediate availability to carry out a job and to participate in active policy measures are considered unemployed. of work agreed with the Job Centre.
Hiring with the re-employment contract is subject to the definition, with the worker's consent, of a individual placement project, aimed at guaranteeing the adaptation of the worker's professional skills to the new working context.
The individual insertion project has a duration of 6 months, during which the penalties provided for by the provisions in force for illegitimate dismissal are applied. Therefore the withdrawal of the contract before time by the employer involves the possible reinstatement of the worker or the payment of a compensatory indemnity.
Ai private employers, regardless of the nature of entrepreneur but with the exclusion of the agricultural sector, domestic work and companies in the financial sector, they assume with the re-employment contract, in aforementioned period, is recognised, for a maximum of 6 months, a 100% exemption of the total social security contributions payable by the employers, with the exclusion of premiums and contributions due to INAIL, within the limit of a maximum amount equal to 6.000 € on an annual basis, re-metered and applied on a monthly basis.
The employer contribution exemption threshold referring to the monthly salary is, therefore, equal to 500 € (Euro 6000/12) and, for employment relationships established or terminated during the month, the threshold must be re-proportioned to 16,12 € (500/31 euro) for each day of use of the tax exemption.
Moreover, the incentive envisaged for this type of contract cannot be applied if the hiring is carried out through recourse to other types of contract, even if for an indefinite period.
It follows that the establishment of an apprenticeship contract does not legitimize the use of the exemption in question, since the new re-employment contract must be considered as a special genus of an open-ended employment contract, which follows autonomous rules relating to the obligations between the parties and to the social security contributions.
Likewise, a re-employment contract cannot be considered validly established where a fixed-term contract is transformed into an open-ended contract, since the worker concerned would not be in possession of the basic requirement of the re-employment contract, i.e. unemployment, since la ratio of the provision of the law is precisely that of encouraging the integration of unemployed workers into work.
in view of theamount of the incentive, equal to 100% of the employer contribution, any further exemptions or concessions due, such as for example for the hiring of disadvantaged, disabled or young women or the South tax relief, may find application at the end of the six months of the exemption from contributions for the re-employment contract, obviously deducting from the theoretical duration of these additional benefits the period for which such exemption was used.
At the end of the insertion period, the parties can withdraw from the re-occupation contract, pursuant to art. 2118 of the civil code, with notice starting from the same term, it being understood that during the notice period the discipline of the contract continues to apply.
If, on the other hand, at the end of the period neither party withdraws from the contract, the relationship continues as an ordinary permanent employment relationship.
The tax exemption, as a general rule, is available to private employers who, in the six months prior to hiring, have not carried out individual dismissals for justified objective reasons or collective dismissals due to reductions in personnel in the same production unit.
Moreover, the dismissal notified during or at the end of the period of collective or individual recruitment or dismissal for justified objective reason of a worker employed in the same production unit and classified in the same level and professional category as the worker with a re-employment contract, carried out in the six months following the hiring of the latter, involves the revocation of the exemption and the recovery of the benefit already enjoyed.
Finally, the European Commission authorized the granting of the incentive in question with a decision of 14 July, as it is considered state aid compatible with the internal market in compliance with the requirements of Community legislation in the current Covid-19 emergency.
