Text Decree - Law REPUBLIC OF SAN MARINO DECREE - LAW 157 of 21 October 2015 We the Captains Regent of the Most Serene Republic of San Marino Having seen the need and urgency referred to in Article 2, paragraph 2, letter b) of the Constitutional Law 15 December 2005. 183 and Article 12 of the Qualified Law 15 December 2005 n. 184, namely: - the need to respond adequately to the difficult economic situation, and in particular to the continuing situation of serious employment crisis and the steady increase in the number of male and female 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; 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; Promulgate and publish the following decree-law: URGENT IN EMPLOYMENT AND INCENTIVE FOR EMPLOYMENT FEMALE Single Article 1. In order to promote women's employment and its consolidation, in favor of companies with more than thirty workers employees of which at least 60% are women from starting to work lists, applies a relief on contributions to the undertaking of 50% for 5 years for all newly hired workers, from lists of job placement in jobs non-management. 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. Given at Our Residence, 21 October 2015/1715 THE CAPTAINS REGENT Lorella Stefanelli - Nicola Renzi THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Gian Carlo Venturini