Listen to the audio version of the article
For employers who have obtained gender equality certification by 31 December 2023, and who have incorrectly filled in the field relating to the estimated global average monthly salary, the deadline for correcting the data entered expires today, 15 October, subject to waiver to the application already submitted, and sending a new request.
Private employers who are in possession of the equality certification are entitled to an exemption from the payment of social security contributions of 1%, with a maximum limit of 50 thousand euros per year based on article 5 of law no. 162 of 2021, then structurally confirmed by the 2022 Budget Law.
Requirements for businesses
With message no. 2844 of 13 August 2024, the INPS has indicated the requirements that companies in possession of gender certification must comply with to access the contribution exemption. In particular, among other necessary information, the application must report the overall average monthly salary, understood as the average of all monthly salaries paid by the employer during the period of validity of the certification and not that of the individual worker. During the processing of the requests, it emerged that many interested employers included, in the application forms, an overall average monthly salary that was inconsistent, as it was lower than the actual one.
The average global monthly salary
The indication of the estimated global average monthly salary relating to the period of validity of the gender equality certification is an essential element of the application form and that the recognition of the benefit is strictly related to what is indicated by the employer when requesting the measure facilitated. In substance, the global average monthly salary must be understood as the average of all monthly salaries paid by the employer during the validity period of the certification.
In essence, the overall average monthly salary refers to all salaries paid or to be paid by the employer interested in benefiting from the contribution exemption and not to the average salary of individual workers. It refers to the amount of wages paid or to be paid for all the workers employed by the company. In the event that the employer has 100 workers on staff, the overall average monthly salary to be considered is that paid or to be paid for all 100 workers and not the average of the individual worker.
