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How to verify the requirements for obtaining the contributions exemption for the hiring of young people.
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LinkedinPublication: 29 December 2022 Latest update: 2 March 2023
What is it?
The procedure allows the verification of the possession of the requirement for the recognition of the exemption from contributions for the hiring of young people, which consists of the absence of permanent employment relationships for the worker on the date of the first incentivised hiring.
Who is it aimed at?
The tool is aimed at:
- citizens;
- employers;
- delegated intermediaries (Law no. 12/1979).
How does it work?
To facilitate the verification, a special utility has been created, through which employers and their social security intermediaries, as well as workers, can acquire, based on the conditions for updating the internal and external databases, information relating to the existence of permanent employment relationships established prior to the query.
Before consulting the utility, the employer or its intermediary must certify that they have acquired this statement, since this communication constitutes the prerequisite for legitimate consultation of the worker's account.
In particular, through the use of the utility, the interested parties, once the worker's tax identification code has been indicated, can find out if the worker has already had any permanent employment relationships. The procedure provides, with separate evidence, the feedback (Yes/No) resulting from the analysis of the information inferred from the contribution declarations held by the Institute and that inferred from the mandatory communications.
Additionally, the utility, in the event that it detects from the databases of the Ministry of Labour and Social Policies (UNILAV/UNISOMM) the existence of permanent hires, provides information on the start date of the relationship, indicated in the mandatory communication, and the relative identifier.
In order to detect the information necessary for the evaluation regarding the portability of the exemption, the procedure has also been updated and, in the case of previous use of the structural exemption for young people, the application provides specific evidence of the periods of monthly pay in which the benefit was actually received.
Thus, where, for the tax identification code entered, it is found that the worker has already been hired with the structural benefit, the utility provides evidence, to the employer who is about to hire, of the periods of use of the benefit in order to calculate any residual exemption period due.
In cases where, upon consulting the remuneration statements of the employers, there appear to be several monthly flows for the same employment relationship and only a number of these has utilised the incentive, the utility will nevertheless provide the list of all monthly flows.
Given the ways in which monthly flows are sent to the Institute by employers (month following the month in question), when consulting the utility it is necessary to take into account the possibility of a time lag between that which appears on file in the archive and that which is actually due on the date of consultation.
The feedback provided does not constitute a valid certificate. Employers and their intermediaries, therefore, must continue to acquire and keep the substitute declaration of sworn affidavit from the worker (pursuant to Article 47 of the Decree of the President of the Republic no. 445 of 28 December 2000), regarding the existence of previous permanent employment relationships.
Claim
The application is available by clicking on "Use the tool" and logging in with your authentication credentials. It can be viewed by employers or their social security intermediaries and, exclusively in relation to their insurance account, by the workers concerned.
