Inps circular note n.178 on November 3^rd 2015 has provided further clarification over the application of triennial contribution easement brought by the Stability Law 2015 (art.1, c.1 L.190/2014). The access to the Law’s benefits is enabled for all the private employers that are anyway bound to contribution in favour of public employees’ treasury funds both those in the general mandatory insurance regime (CPDEL, CPI, CPS, CPUG, CTPS) and those in substitutive regimes (INPGI), although the employers are not public administration (as defined in art.1, c.2, D.lgs. 165/2001).

It is necessary to recall a few points:

• The contribution easement is up in case of new hirings with permanent contracts in the period between January 1^st and December 31^st, this easement is equal to the overall contribution at expense of the company on a maximum limit of € 8060 per year, with a maximum duration of 36 months from the hiring date.
• The easement is not allowed in case of: domestic work, apprenticeship, or where there has been already a permanent contract between the employee and the company (also, captive or subsidiary companies) in the six previous months the entrance into force of the Stability Law.
• Inps circular note 17/2015 has established that the contribution easement is up to all the private employers: both entrepreneurs (see art. 2082 civil code) and not entrepreneurs (i.e. cultural associations, political parties, trade unions, voluntary associations, etc…)

The Inps circular note n.178 has made further suggestions for those employers that, given their private juridical nature, are obliged to contribution in favour of public employees’ treasury funds. These companies will benefit of the contribution cut as provided in the Stability Law.

The subjects still exempted from the contribution easement are those defined as public administration: Government administration, autonomous authorities, Regions, Provinces, Municipalities, Universities, Boards of trade, Non-economic public bodies.