Roma, 14 aprile 2021 – La circolare pubblicata dall’INPS lo scorso 13 aprile da istruzioni in merito alla norma prevista dalla nuova Legge di Bilancio per incentivare l’inserimento lavorativo dei giovani che non hanno ancora compiuto 36 anni e che non sono mai stati assunti con un contratto a tempo indeterminato. Le aziende che assumono ragazzi e ragazze che presentano i suddetti requisiti possono accedere ad un esonero totale dei contributi previdenziali fino a un massimo di 6000 euro l’anno per tre anni. Gli anni di esonero diventano quattro per le aziende che assumono per un’unità produttiva situata in una regioni del Sud Italia. La misura è valida per quest’anno e per il 2022.
Il diritto alla legittima fruizione dell’esonero contributivo – si legge nel documento – è subordinato alla sussistenza, alla data dell’assunzione, delle seguenti condizioni:
1) il lavoratore, alla data della nuova assunzione, non deve aver compiuto trentasei anni. Analoghi limiti anagrafici valgono nelle ipotesi di trasformazione di rapporti a termine in rapporti a tempo indeterminato;
2) il lavoratore, nel corso della sua vita lavorativa, non deve essere stato occupato, presso lo stesso o qualsiasi altro datore di lavoro con un contratto di lavoro subordinato a tempo indeterminato. I periodi di apprendistato non impediscono il riconoscimento dell’agevolazione; Poiché l’esonero non può trovare applicazione per i rapporti di lavoro domestico, la sussistenza di un rapporto di lavoro domestico a tempo indeterminato in capo al lavoratore da assumere non influisce sulla possibilità di riconoscere legittimamente l’agevolazione;
3) i datori di lavoro non devono, nei sei mesi precedenti l’assunzione, aver fatto licenziamenti individuali per giustificato motivo oggettivo o licenziamenti collettivi nei confronti di lavoratori inquadrati con la stessa qualifica nella stessa unità produttiva;
4) i datori di lavoro non devono fare, nei nove mesi successivi all’assunzione, licenziamenti individuali per giustificato motivo oggettivo o licenziamenti collettivi, nei confronti di lavoratori inquadrati con la stessa qualifica nella stessa unità produttiva.
INPS: nuova Legge Bilancio per inserimento lavorativo giovani
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