With the press release of 28 November, the Italian Ministry of Labour and Social Policy publicised the ministerial decree of 20 October 2022 which defines the criteria and procedures for granting the tax exemption for private employers who obtain the certification of gender equality introduced into our legal system by Italian Law No 162/2021.
This is a voluntary certification that the most compliant companies can apply for and obtaining it brings with it a series of concessions, including: tax relief up to 1% and a maximum of EUR 50,000.00/year for each company; advantageous criteria in tenders; possibility of obtaining a bonus score in the assessments by authorities holding national and regional European funds, of project proposals for the granting of state aid to co-finance the investment undertaken.
To obtain the tax exemption, the decree establishes that certified companies will be able to submit, by electronic means only, the application for exemption from the National Social Security Entity (Istituto Nazionale della Previdenza Sociale, ‘INPS’), according to the instructions to be provided by INPS.
This application must include certain information including: (i) the company’s identification data, (ii) the average monthly salary and the estimated average rate relating to the equality certification’s period of validity, (iii) the sworn self-declaration, issued under Italian Presidential Decree No 445/2000, with which the company declares that it holds the gender equality certification, and (iv) the certification’s period of validity.
INPS will assess the applications on the basis of the information in its possession (and that transmitted by the Department for Equal Opportunities of the Presidency of the Council) and will grant the company the exemption for the certification’s entire period of validity.
The exemption, calculated on a monthly basis, will be used by employers through a reduction in their social security contributions for all the months of the certification’s validity, provided that the certification is not revoked and no measures are taken to suspend the social security benefits adopted by the National Labour Inspectorate (Ispettorato nazionale del lavoro).
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Gender equality: parameters for obtaining certification have been defined
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In Italy the Golfo-Mosca law requires that 40% of the boards of listed companies are made up of the underrepresented sex. But that’s not all. Here’s everything a company needs to know to comply with gender equality laws
Raviele: “In Italy, as in Europe, the principle of gender equality has historic origins. The first source is the Italian Constitution, which in Article 37 establishes the principle of equal pay for equal work”
Public and private companies with more than 50 employees are required to draw up a periodic report on the breakdown of male and female personnel to be sent by 30 April every two years.
Italy, according to data collected by Chiara Torino (partner of Toffoletto De Luca Tamajo interviewed by We Wealth), ranks among the top six countries in the European Union in terms of the presence of women on the boards of listed companies. This is thanks to the entry into force in 2011 of the Golfo-Mosca law, which initially required the presence of 30% of the “underrepresented sex” within the boards of directors and which was subsequently raised to 40% with Italian Law No 160/2019. However, when you go down the rungs of the hierarchical ladder, the gaps tend to widen: Istat data show that women managers represent just 27% and those who hold the role of CEO are close to 3%. After publishing the European map of the new rules on gender equality, let’s look at everything Italian companies should know to comply with gender equality laws. And the incentives available for the most compliant.
Biennial Staff Report: who should write it
“In Italy, as in Europe, the principle of gender equality has historic origins”, says Stefania Raviele, salary partner at De Luca & Partners. “The first source is the Constitution, which in Article 37 establishes the principle of equal pay for equal work. When we talk about gender equality, we obviously refer to the Italian Equal Opportunities Code which has recently been amended by Italian Law No 162/2021 issued to continue the path towards gender equality, a European objective also included in the National Recovery and Resilience Plan”. The law introduces numerous new initiatives, continues Raviele. First of all, it amended Article 2 of the Italian Equal Opportunities Code by extending the cases of direct and indirect discrimination also to protect candidates during the selection of personnel and also expanding the concept of discrimination by including not only any treatment but also any change in working conditions and times. The law also amended the biennial report on the breakdown of male and female personnel governed by Article 40 of the Italian Equal Opportunities Code, lowering the size threshold for companies required to draw it up (i.e., public and private companies with more than 50 employees, editor’s note) and setting out further details on its required content.
Gender certification: incentives for companies
“The big news, however, is the introduction of gender certification. This is a voluntary certification that the most compliant companies can request and the obtaining of which brings with it advantages: both direct, such as access to incentives and tax relief; and indirect, such as the increase in brand reputation and organisational well-being which then translates into an increase in productivity”, observes Raviele. Specifically, adds Torino, the certification must be drawn up according to the practice reference UNI / PdR 125: 2022 of 16 March 2022 . The “equality bonus” for compliant companies consists of an exemption from contributions to the extent of 1% with the maximum limit of EUR 50,000 and a bonus score in the evaluation of any projects for the purpose of granting state aid and awarding of public contracts. “The really interesting aspect of this initiative is actually the path that companies are called to take to obtain the certification”, says Raviele. “The goal is to achieve a change in organisational culture, truly marked, in every single process, by a policy for gender equality. This is a challenge that is currently attracting interest. What the real effects will be, however, we can only assess in the long term”.
Golfo-Mosca law on “pink quotas”: obligations and sanctions
“Since 2011, our country has also introduced the obligation of so-called pink quotas for women on the boards of directors of listed companies”, adds Torino. “To date, the combined provisions of Italian Law No 120/2011 (the Golfo-Mosca Law), of the Decree of the President of the Italian Republic No 251/2012 and, finally, of Italian Law No 160/2019 (2020 Budget Law), establish that the boards of directors of listed companies must be at least two-fifths women and the boards of directors of public companies at least one third of women“. Failure to comply with regulatory obligations can give rise to financial penalties (subject to warning) and, in the event of persistent non-compliance, the dismissal of the entire elected body is ordered.
The full version can be accessed at We Wealth.
At the 2022 edition of WomenX Impact held in Bologna from 17 to 19 November, Stefania Raviele addressed the issue of the Gender Pay Gap, analysing it from a regulatory and case-law point of view.
During the event, the risks associated with the Gender Pay Gap were highlighted and how it can lead to employers facing litigation under which they share the burden of proof.
Stefania also shared some best practices that can help companies curb the risks associated with the Gender Pay Gap.
On Thursday, 18 October De Luca & Partners and HR Capital organised a new HR Virtual Breakfast.
Speakers include De Luca & Partners Salary Partner Stefania Raviele, De Luca & Partners Associate Claudia Cerbone and HR Capital S.r.l., Employment Consultant Roberta De Felice. They will analyse the gender gap, with a technical and regulatory focus on gender equality, the “new” discrimination concept and certification process, and explain employer benefits.
“The term gender gap refers to the general differences between males and females in the workplace. Inspired by the European strategy, in July 2021, Italy prepared the 2021-2025 National Strategy on Gender Equality, the first expression of which was Law no. 162/2021 on equal pay.
Law no. 162/2021 amended the Equal Opportunities Code and promotes women’s employment with equal pay and career development opportunities with men.
Law no. 162/2021 introduced two important measures:
This is an important opportunity for companies to stand out for reputation and productivity compared to their competitors and is part of a “diversity and inclusion” approach.
Info available by writing to: events@delucapartners.it
The 14 October deadline requires companies with more than 50 employees to submit the two-year personnel report for 2020-2021, governed by Article 46 of Legislative Decree 198/2006. This obligation was reformulated by law no. 162/2021. This was issued to continue the gender equality process – a European objective included in the NRP.
The changes concerning the Report involve:
– lowering of threshold from 100 to 50 employees for companies subject to the obligation;
– more specific data to be reported.
The 29 March 2022 interministerial decree specified that, when companies have several production units, the report must include personnel of all production units and individual production units with more than 50 employees. For companies below the size threshold the report submission is optional.
The document must contain personnel remuneration data, including any additional components, such as allowances, bonuses and fringe benefits. The provision’s goal is to overcome one of the main obstacles to combat the gender pay gap. Under the previous wording, the personnel report data was excessively aggregated and compromised the transparency of remuneration systems and criteria applied to assess individual professional expertise. The penalties for failure to submit the report remain unchanged. These can include the suspension for 12 months of the contribution benefits in non-compliance cases. Penalties of up to € 5,000 are applied to incomplete or false reports.
Law no. 162/2021 introduced Article 46 bis to the Equal Opportunities Code, which sets the rules for companies to obtain “Gender Equality Certification.” This certifies the policies and measures adopted by employers to reduce the gender gap.
The reference values and parameters to obtain certification are identified in the Uni Pdr 125 2022 standard procedure, issued on 16 March 2022. This document, called “Uni/Pdr Reference Standard Procedure 125:2022 containing the criteria, parameters and technical guidelines to obtain gender certification” was issued by the Uni standardisation body and resulted from a technical round table with the relevant ministries.
Continue reading the full version published in Il Quotidiano del Lavoro of Il Sole 24 Ore.
