The young parents’ bonus is also available to professionals; the Ministry of Labor has approved it. The Ministry, in fact, adopting the EU definition of businesses, which also includes the activities of freelancers, admits professional firms among the potential beneficiaries of the incentive . The benefit, amounting to €5,000 , is available for permanent employment, including part-time employment, or for the conversion of a fixed-term contract for young people (up to 35 years old) registered in the dedicated database. To properly plan your personnel costs and maximize the benefits for your firm, discover our support as a labor consultant . To check the registration requirements for workers or submit the online application, you can access the INPS portal directly .
The Ministry of Labor is adapting to the EU definition of businesses, which also includes the activities of freelancers, and is opening the young parents’ bonus to professionals.
The equivalence is established in Interpellation 16/2016 , in response to a question from the National Council of the Order of Labour Consultants regarding the subjective scope of application of the incentive, which, by express legal provision, includes exclusively private companies and cooperatives.
Reasons for extending the incentive to professionals
Specifically, the incentive, pursuant to the decree of the Minister of Youth dated November 19, 2010 (published in the Official Journal No. 301 of December 27, 2010), is granted to private companies and cooperatives that hire, with permanent employment contracts, young people under the age of 35 who are parents of minor children, whether legitimate, natural, or adopted, or who are foster carers of minors, who are unemployed or in precarious employment and registered in the INPS Young Parents Database.
According to the Ministry of Labor, the term “private enterprises” must be interpreted beyond the narrow confines of the definition of entrepreneur in our legal system and by adopting the definition of enterprise established at the European level, which “considers an enterprise to be any entity, regardless of its legal form, that engages in an economic activity. Specifically, such entities include those engaged in a craft or other activity on an individual or family basis, partnerships, or associations engaging in an economic activity” (Annex I, Recommendation 2003/361/EC).
The equivalence between businesses and professionals , the Ministry continues, is also supported by the Council of State, which recognizes that the definition of “entrepreneur” derived from the European Community differs from that derived from the Civil Code and that the latter could constitute possible discrimination “against the category of self-employed professionals and the personnel who work for them.”
From the above, the Ministry believes it is possible to use a broad definition of entrepreneur/employer, meaning “any person who carries out economic activity and is active in a given market.”
It follows that professional firms are also included among the potential beneficiaries of the incentive for young parents.
Facilitated hiring
The bonus is available for permanent employment , including part-time employment, or for the conversion of a fixed-term employment contract into a permanent one for young parents of legitimate, natural, or adoptive minor children, or foster carers of minors, who are unemployed or in precarious employment and registered in the ” Database for the Employment of Young Parents ” managed by INPS (to verify that the young person is registered in the database, it is possible to consult the database using the worker’s tax code).
The incentive is also recognized for the hiring of worker members, provided that a permanent employment contract, even part-time, is stipulated with them.
Registering young parents in the INPS database
To benefit from the incentive, as previously mentioned, the worker must be registered in the “Database for the Employment of Young Parents” managed by INPS at the time of hiring.
To register in the database, you must authenticate yourself using the Personal Identification Code (PIN) issued by the Institute.
Registration, as indicated in INPS circular no. 115 of 5 September 2011 and in message no. 7376 of 10 December 2015 , is done by accessing the citizen services section of the INPS website by following the path: Online services / Access services / Services for citizens / Authentication with tax code and PIN / Citizen’s social security record / Electronic communications / Sending communications / Registration in the young parents’ database.
By selecting the last option, the form will appear – to be filled out online – to prepare the registration application.
Upon successful completion of the application process , the computer system issues a certificate of registration, the initial registration number of which constitutes the registration’s “Unique Identification Code” (“CIU”). The certificate indicates the registration expiration date, which is linked to the cessation of one of the age requirements (the applicant’s age being 36 or minors reaching the age of majority) required for the benefit.
The Unique Identification Code (CIU), issued at the end of the database registration process, allows the applicant to access the acquired application at any time, in order to communicate any changes affecting the validity expiry date (e.g., the birth of a new child) or to cancel the registration.
Those who meet the following requirements at the date of application submission may register in the database:
1) be under 35 years of age;
2) be parents of minor children (legitimate, natural or adoptive), or foster parents of minors;
3) be unemployed (in which case the individuals must be registered with a public employment center) or have one of the following employment relationships:
– fixed-term employment;
– temporary work;
– intermittent work;
– shared work;
– placement contract;
– project or occasional collaboration;
– ancillary work;
– coordinated and continuous collaboration.
Your details will be automatically deleted from the database if the registered individual turns 36 years of age, or if all minors reach the age of majority, or if you are hired on a permanent basis.
However, in the event of termination of custody of the minor, the cancellation must be carried out directly by the interested party.
The person removed from the database can resubmit a new application for registration, in the event that the registration conditions are met again.
Bonus amount
The contribution amounts to €5,000 for each worker hired, up to a maximum of 5 hires.
The benefit can be enjoyed by a maximum of 5 workers registered in the database and can be combined with other incentives provided for by current legislation.
The incentive can be enjoyed by adjusting the relevant credit in the Uniemens tax return in monthly installments not exceeding the employee’s salary accrued in a single month.
Eligibility conditions
To benefit from the incentive, as established in INPS circular no. 115 of September 5, 2011, the following conditions must be met:
– the hiring must not constitute the implementation of an obligation, pursuant to Law 68/1999 in favor of disabled people;
– the employer must not have carried out, in the 6 months preceding the hiring, dismissals for objectively justified reasons or due to staff reduction, except in the case where the hiring is aimed at acquiring skills substantially different from those of the dismissed workers;
– the employer must not have any suspensions from work or reductions in working hours in place due to a company crisis, restructuring, reorganization, or industrial reconversion, except in cases where the hiring is aimed at acquiring skills substantially different from those of the suspended or reduced-hours workers;
– the hired worker must not have been fired, in the 6 months preceding hiring, by the same company or by a related company or one with substantially identical ownership structures.
How to apply
The application for access to the incentive must be submitted after hiring, using the online form available at the Company Social Security Office on the website www.inps.it, by selecting the link identified by the wording “GIOV-GE”.
By the day after submission, INPS, having successfully completed automated checks to ensure the worker’s registration in the database and the formal accuracy of the employer’s declarations, will automatically assign the Authorization Code corresponding to the requested incentive to the affected contribution position.
The outcome of your request will be made available in the online application section of the Company Pension Fund.
Source: www.ipsoa.it