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Italy’s social security exemption for “Pink Labelled” employers requires filing of application by 15 February 2023
Italy’s Law 162/2021 introduced a Gender Diversity Certification (so called “Pink Label”), which has been available since 2022. Based on art. 4 of the same law, employers who hold such certification are entitled to a social security exemption with an annual cap of €50,000. On 27 December 2022, the Italian social security authority published a Circular Letter (n. 137/2022), to set out the process to be followed in order to obtain the exemption. The deadline for the application is 15 February 2023.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.