With a recent Circular (no. 178 issued on November), INPS has clarified the conjunction between the triennal relief regulated by Law 190/2014 and all the other incentives provided by current regulations.

INPS has stated that the triennal relief (provided by l. 190/2014) is not cumulative with the assumptions inducements required by law Fornero, because of the amount included in the flow Uniemens that is not compatible with “other exemptions or reductions in rates of financing required by law”.

For the reasons we have expressed above, it appears that the contribution mentioned  is not combinable with the incentives inherent the recruitment of workers over 50 (unemployed for over 12 months) and women unemployed for at least 6 months and residents in  disadvantaged areas or that derive from an environment characterized by a strong gender disparity (ex art.4 law 92/2012).

Specifically, if an employer decides to hire a worker with more than 50 years (namely an unemployed woman for over 6 months), he can not take advantage of both incentives. That is not to say that the employer, however, could use the contributions covered by the law Fornero in the measure of 50% and then takes advantage from the three-year relief for the transformation to open-ended job.

In the latter case it is necessary that the worker is over 50 (unemployed for over a year), that the woman living in disadvantaged areas is unoccupied for at least six months, that woman over 50 (not living in disadvantaged areas) is unemployed for at least 24 months, the new worker hired was not the holder of an employment relationship for an indefinite period in the previous 6 months.

Inps has stated that even in cases of recruitment of workers registered in mobility lists, the principle of non-aggregability, so the employer has the option to decide which benefits apply, bearing in mind that once applied a relief, is not absolutely possible to opt for an another one.

A different speech can be made for the economic incentives (such as Youth Guarantee) whereby a discharge is compatible.

The employer who decides to hire a permanent worker employed with young guarantee (in possession of all the requirements of Art. 1 of Law 190/2014) may combines both of contributions savings about 30,180 Euros in three months.

To achieve the use of the incentive, employer has to forwards the request to the INPS site.