On July 19, 2012 INPS, with message No. 12125/2012, stated the instructions and the codes necessary for the enjoyment of the social security contribution reduction due to both companies (25%) and employees (100%) on the production bonuses paid in 2012. The recovery of the bonus is possible within next October 16, 2012, deadline defined also for the reimbursement in the payslip to the employees by the employers of the pertaining part.