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OHAIT_PRV02 - Tax relief for social security contributions

The tax abatement for social purposes foresees a contribution for the companies which work in some Italian regions (Campania, Basilicata, Sicily, Puglia, Calabria, Sardinia).

This is considered a contribution except for the fact that the wage type generated will contain a company's credit amount, not a debit one and therefore there will be a positive sign.

The tax abatement payment is applied to the employees working on 1/12/1997 and it depends on the contribution taxable income amount of the previous year which cannot be higher than £ 36.000.000. No tax abatement is foreseen for the employees receiving other contribution facilities (eg. training and solidarity contracts, apprentice and other types of eased hiring).