The definitive instructions have finally arrived which will allow employers to access the so-called Youth Guarantee Superbonus which will allow companies and professionals to take advantage of an incentive of up to 12 thousand euros for the hiring of a worker who has worked for them or at another institution, an extra-curricular internship financed through the Youth Guarantee Programme.
After the two decrees approved by the Ministry of Labor in February and April 2016, the National Institute of Social Security, through Circular No. 89 of 24 May 2016, provides operational instructions for employers and workers.
SUPERBONUS EMPLOYMENT - TRANSFORMATION OF INTERNSHIPS: WHO CAN USE IT
The incentive is aimed at all private employers, including professionals who want to hire a young person who has completed an internship through the Youth Guarantee and who meet the NEET requirement (Not [engaged in] Education, Employment or Training) i.e. workers who, at the time of submitting the application, are not attending a course of study and are not employed.
EMPLOYMENT SUPERBONUS: CONDITIONS
To access the incentive provided for by the Decree of 8 April 2016, certain conditions must be met.
Going into detail, the superbonus will be recognized for permanent hires made from 1 March 2016 to 31 December 2016 concerning workers who have started and/or completed an extra-curricular internship by 31 January 2016. The benefit will therefore be due to:
– permanent employment – also for the purpose of administration,
– for professionalizing apprenticeship relationships
– for subordinate employment relationships established in implementation of the associative bond with a work cooperative,
– for part-time contracts, provided that working hours equal to or greater than 60% of normal hours are agreed.
However, the benefit does NOT apply to the following types of contracts:
– apprenticeship contract for qualification and professional diploma, upper secondary education diploma and higher technical specialization certificate;
– higher education and research apprenticeship contract;
– domestic, intermittent and ancillary work contract.
INPS underlines that the incentive will be recognized within the limits of the resources allocated by the Government under decree no. 16/2016/50.000.000, equal to XNUMX.
EMPLOYMENT SUPERBONUS YOUTH GUARANTEE: AMOUNT AND USE
The amount of the incentive will be determined on the basis of the profiling class assigned to the young person at the time of enrollment in the Youth Guarantee Programme. Generally speaking, in the case of an open-ended contract, four profiling classes have been identified which will correspond to the following amounts:
– low profile class: 3.000 euros;
– medium profiling class: 6.000 euros;
– high profiling class: 9.000 euros;
– very high profiling class: 12.000 euros.
The incentive will be paid in 12 equal monthly installments and, in the event of early termination of the employment relationship, will be proportionate to the effective duration of the same.
YOUTH GUARANTEE SUPERBONUS: CUMULABILITY
INPS clarifies that the incentive can be combined 100% with other non-selective economic or contributory hiring aids with respect to employers or workers, i.e. with the tax relief provided under the Jobs Act The superbonus can instead be combined to 50% with:
– the incentive for hiring unemployed women
– the incentive for the hiring of young parents,
– the incentive to hire beneficiaries of the NAspi treatment
– the incentive provided for the hiring of apprentices.
SUPERBONUS YOUTH GUARANTEE: QUESTION
In order to access the incentive, the employer must send INPS a preliminary application using the online application form "GAGI", available in the "DiResCo - Declarations of Responsibility of the Taxpayer" application or alternatively on the website www. inps.it.
Once the application has been received, INPS will carry out the appropriate checks and check the remaining availability of the resources allocated by the Government. The booking request will be valid for 30 days. If within this deadline the Institute finds the money to finance the recruitment, the request will automatically be accepted. After 30 days, the application will no longer be valid and the interested party will have to present another one.
After accepting the booking application, within 7 working days of receiving the positive booking communication from the Institute, the employer must carry out the hiring. After 14 days from receipt of the communication, the employer must communicate the successful hiring, under penalty of forfeiture of the benefit, at the same time requesting confirmation of the booking. The confirmation request constitutes a definitive application for admission to the incentive and will indicate the overall extent of the superbonus due which must be used, in twelve equal monthly installments, without prejudice to the permanence of the employment relationship.
Starting from the relevant month of May 2016, authorized employers who intend to benefit from the incentive in terms of "de minimis" aid will have to display the monthly installments of the incentive to be adjusted in the Uniemens flow.
