Work for prisoners, three steps for the tax bonus to companies

In other words, companies that hire prisoners or inmates pursuant to Article 21 of the Prison Ordinance can obtain a tax credit for each worker hired, within the limits of the cost incurred, of EUR 520 per month, which is reduced to EUR 300 per month in the case of hiring semi-liberated persons. For workers hired on a part-time basis, the tax credit is payable in proportion to the number of hours worked.

The tax credit is also available, if the employment relationship started while the subject was 'restricted', for the 18 months following the end of detention for prisoners and inmates whohave benefited from semi-freedom or outside employment and for the 24 months following the end of detention in the case of prisoners and inmates who have not benefited from semi-freedom or outside employment. The same relief applies to undertakings carrying out training activities provided that the training period is followed by immediate employment for a minimum time corresponding to three times the training period for which the undertaking has benefited from the relief.

Per poter usufruire del credito d’imposta, le aziende convenzionate con gli istituti devono presentare, entro il 31 ottobre di ogni anno, un’apposita istanza alla direzione dell’istituto, indicando l’ammontare complessivo del credito d’imposta di cui intendono fruire per l’anno successivo, includendo nella somma anche il periodo post detentivo e quello dedicato all’attività di formazione. Le direzioni inviano successivamente le istanze ai provveditorati regionali i quali, a loro volta, devono inoltrarle al Dipartimento dell’amministrazione penitenziaria entro il 15 novembre. Quest’ultimo, entro il 15 dicembre, determina l’importo massimo spettante a ogni singolo soggetto richiedente e trasmette all’agenzia delle Entrate l’elenco degli aventi diritto con l’ammontare degli sgravi concessi a ciascuna azienda beneficiaria. L’elenco viene poi pubblicato sul sito www.giustizia.it.

In addition, companies can benefit from a 95% reduction in both their own and their workers' shares of the compulsory social security and welfare contributions due to the prisoners or internees they employ. These contribution reductions also apply for 18 months after the end of the worker's detention in the case of prisoners and internees who have benefited from semi-release or external employment - provided that the hiring took place while the worker was admitted to semi-release or external employment - and for 24 months after the end of their detention in the case of prisoners and internees who have not benefited from semi-release or external employment, provided that the employment relationship started while the person was in prison.

The reimbursement of the charges deriving from the reduction of the contribution is made on the basis of an appropriate statement to be submitted to Inps, which will recognise the reimbursement on the basis of the chronological order in which the applications are submitted by the employers.