Facilitations for hiring women: all the details

What are the specific requirements of women incentive bearers? And what is it about in detail? Let’s see the analysis below on the facilitations for the hiring of women.

Requirements of the workers

The requirements of the workers are as follows:

• women aged at least fifty , unemployed for over 12 months (art. 19 Legislative Decree 150/2015);
• women of any age residing in one of the disadvantaged areas (Basilicata; Calabria; Campania; Puglia; Sicily; Sardinia and other areas receiving EU aid). In this case, the worker must also have been without a regularly paid job for at least 6 months
• women of any age, wherever resident, with a profession or an economic sector characterized by a marked gender employment disparity , identified annually with a specific ministerial decree (for 2021: DM 16 October 2020); also in this case the worker must also have been without a regularly paid job for at least 6 months;
• women of any age, resident anywhere, without a regularly paid job for at least 24 months.

A subject is without a regularly paid job (DM 17/10/17) where in the period in question he has not provided:

• working activity attributable to a subordinate employment relationship lasting at least 6 months;
• self-employed or semi-subordinated working activity from which derives an income lower than the minimum annual personal income excluded from tax which corresponds to gross tax.

In this regard, in order to comply with the requirement, it is necessary:

1) consider the period of 24 months (or 6 months) preceding the date of employment;

2) verify that in that period the worker does not have:

• carried out a subordinate work activity attributable to a contract lasting at least 6 months;
• a self-employment activity assimilated for tax purposes to that of dependent work (coordinated and continuous collaborations or other work services referred to in art. 50, c. 1, letter c-bis) of Presidential Decree 917/86, whose annual remuneration is greater than €8,145);
• a self-employment activity such as to produce a gross annual income of more than €4,800.

Employer requirements for hiring women

In addition to the general requirements (art. 1, c. 1175 and 1176, Law 296/2006 and art. 31 Legislative Decree 150/2015), the budget law provides that the subsidized hirings lead to a net increase in employment calculated on the basis the difference between the number of employed workers recorded in each month and the average number of workers employed in the previous 12 months.

For employees with part-time employment contracts, the calculation is weighted on the basis of the ratio between the number of hours agreed and the number of hours which make up the normal working hours of full-time workers.

The increase in the employment base is considered net of the decreases in the number of employees occurring in subsidiaries or associates (art. 2359 of the civil code) or headed, even through a third party, by the same subject.

Subsidized contracts

The facilitations for the hiring of women apply to the following hypotheses and with the following durations:

• employment with a fixed-term contract , the contribution reduction is due for a period of 12 months;
• employment with a permanent contract , contribution reduction for a duration of 18 months;
• transformation of a fixed-term contract into an open-ended contract, contribution reduction for a total of 18 months, calculating the reduction already used before the transformation.

The subjective requirements of the workers must exist on the date of the event for which the benefit is to be requested.

Therefore:

• in the case of facilitation requested for a fixed-term employment, the requirement must exist on the date of employment and not on that of any extension or transformation of the permanent relationship;
• if you intend to request the benefit for a permanent transformation, without having requested it at the time of temporary employment, the possession of the requirement is required on the transformation date.

Employer request

The procedures for requesting the contribution relief are not yet operational as authorization from the European Commission is awaited.