Microsoft Word - DL188-2015.doc REPUBLIC OF SAN MARINO DECREE - LAW 22 December 2015 188 (Ratification Law Decree 157 of October 21, 2015) We the Captains Regent of the Most Serene Republic of San Marino The Decree - Law 21 October 2015 n .157 - "urgent Measures in the area of ​​employment and incentives to female employment" promulgated: Given the necessity and urgency referred to in Article 2, paragraph 2, letter b) of the Constitutional Law of 15 December 2005 and 183 Article 12 of the Qualified Law 184 of 15 December 2005, namely: - the need to respond adequately to the difficult economic situation, and in particular the persistence of the severe employment crisis and the steady increase in the number of workers and workers involved in collective redundancy procedures and subsequent admission to the state of mobility; - The urgent need to immediately support and with determination unemployment, and especially that of women, through the provision of incentives for hiring, especially in light of the recent closures of major San Marino companies in which they were employed mainly women; Given the decision of the Congress of State # 1 adopted at its meeting of 21 October 2015; Given the amendments to the above Decree in connection with ratification of the same by the Great and General Council at its meeting on 21 December 2015; The resolution of the Great and General Council 14 of 21 December 2015; Having regard to Article 5, paragraph 2, of the Constitutional Law no. 185/2005 and Article 9 and Article 10, paragraph 2, of the Qualified Law n.186 / 2005; We promulgate and publish the final text of the Decree - Law 157 of October 21, 2015 as amended as a result of the amendments approved by the Great and General Council at the time of ratification: URGENT IN EMPLOYMENT AND EMPLOYMENT INCENTIVE fEMALE Single Article 1. in order to promote women's employment and its consolidation, in favor of companies that have not had recourse to mobility, in force in the 6 months prior to entering this decree-law, in the mind of the law 31 73 March 2010 and subsequent amendments, with more than thirty of which at least 60% of employees are women from starting to work lists, applies a relief on contributions to the undertaking of 50% for 5 years all newly hired workers, from lists of job placement in non-management positions. 2. Undertakings which, after the entry into force of this Decree - Law, have signed an employment agreement providing for the recruitment of workers in compliance with the requirements referred to in paragraph 1, are eligible for tax relief under this article to workers hired by the job placement lists. If, from the date of signing the employment agreement, are not achieved within 12 months, the requirements referred to in paragraph 1, the tax relief expire and companies are required to reinstatement, the Institute for Social Security, the corresponding sums the tax relief that may have accrued under this decree - law. 3. The contribution relief referred to in paragraph 1 shall also apply if the employee is employed under the legislation that establishes incentives for the recruitment for different types of contract, in which case, only for that portion relating to the de-contribution for enterprise , you can apply the legislation to establish the best conditions within the five years. 4. The tax relief referred to in paragraphs 1 and 2 can not be combined with other forms of de-contribution provided by law. 5. For the purpose of applying the provisions of this Article, is delegated to the Office of the Institute for Social Security Contributions monthly verification of the requirements detailed in paragraph 1 and the Office of Labor verification than expected in paragraph 2; in case of loss of the requirements, as from next month, decay the tax relief provided by this decree - law and come to have over any other types of de-contribution provided by law for the remaining period. 6. In the event that the employment relationship is interrupted for reasons not attributable to the employee, during the application of the de-contribution referred to in paragraphs 1 and 2, the company is required to reintegrate the Institute for Social Security, the the amount corresponding to the tax relief of which was financed. 7. The relief referred to in this Article shall not apply to new hires of workers who had been employed by the same company in the last 12 months.
8. The costs of the application of this Article shall be charged to the State budget on the cap. 2-4-7460 "special fund for employment interventions and containment of labor costs." 9. The tax relief provided for in this Article shall apply to the assumptions made by 31 December 2016; for the same remain the reductions in the terms provided by this decree - law. 9 bis. In order to access the incentives and tax relief for hiring workers under this Decree-Law and by all the rules, the Labour Office shall be required to verify the regular tax position of the applicant's employer. 9-ter. A determination of non-payment of contributions related to all workers, for at least two consecutive monthly payments, made by the Office of the Institute for Social Security Contributions, during the receipt of incentives and / or tax relief for hiring workers, result in the immediate revocation of the same, and the return of amounts received. 9-c. They are excluded from receipt of incenviti and / or tax relief for hiring workers businesses that are factually continuity in the ownership structure with pre-existing companies, except that these no longer be an detection of the same. The takeover of firms from relatives and relatives up to the second degree excludes the possibility of access to incentives and / or tax relief for hiring workers. Given at Our Residence, 22 December 2015/1715 THE CAPTAINS REGENT Lorella Stefanelli - Nicola Renzi THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Gian Carlo Venturini