With message 4781 of 21 December the Central Revenue Department of the INPS provides its territorial structures with further indications for use of the contribution exemption provided for by the "August Decree" in favor of employers who do not make use of the redundancy fund for the Covid-19.
In this regard, the INPS clarifies that the employers, in order to take advantage of the exemption, they must forward to the INPS the application for attribution of the authorization code "2Q”, which takes on the new meaning of “Company beneficiary of the relief art.3 DL 104/2020 (so-called August Decree)”, in which the following must be declared, without the need for self-certification:
- the hours of wage integration enjoyed by workers in the months of May and June 2020 relating to the same registration number;
- the total remuneration that would have been due to the workers for the hours not worked;
- the full contribution paid by the employer calculated on the salary referred to in the previous point;
- the amount of the waiver; – the authorization code “2Q”, where required, must also be attributed to companies in favor of which the redundancy fund for Covid-19 is provided by one of the bilateral solidarity funds, such as for example that of artisan companies, whose shock absorber is managed by the bilateral solidarity fund for crafts (FSBA).
The territorial structures of INPS – further clarifies the Institute - they will verify that all the requested information has been indicated and that in the period May and/or June there is at least one authorization referring to cash register interventions for Covid-19; – exemption can be used between 15 August and 31 December, for a maximum of four months, from the month of August to the month of December 2020 (transmission by January 31, 2021).
Finally, the INPS informs that thefull amount the exemption can be used on the report relating to a single month's salary, where the capacity exists. If it has not been possible to use the entire amount of the exemption with current reports, it will be possible to recover the amounts on previous reports (always taking into account the 4-month limit) using the usual procedure for regularizing contributions. Moreover, any credit can be used in legal compensation with other debit items of the company or with subsequent reports or reimbursed, upon presentation, respectively, of the specific electronic requests of "Compensation Statement" o “Rimb-count”; – the actual amount of the exemption is equal to double the hours of wage integration already used in the months of last May and/or June, with the exclusion of bonuses and contributions due to INAIL, and that the wages to be used as the basis for calculating the exemption must be increased by additional monthly installments. Giorgio Giva 23 December 2020.
