INPS, with note n. 175/2013, provided for the employment bonuses for unemployed workers. The employer who hires with an open term contract unemployed employees who are benefiting of the Social Insurance for Employment (so called “Aspi”), is entitled to 50% of Aspi that would still be granted to the abovementioned employees. In order to benefit of the bonus, which is subject to the “de minimis” rule and that can be combined with other possible social contribution benefits excluding those financial ones (bonuses for young people), a special request to INPS has to be delivered. The recovery of the bonus is made through the adjustment of the social security contributions declared with the UniEmens form.
