FIXED TERM CONTRACT FOR REPLACEMENT WITH LESS RESTRICTIONS (IL SOLE 24 ORE, JUNE 16, 2014, PAGE 32)

The fixed term contracts, entered into in order to replace an absent employee, benefit of better treatments. In case of replacement of an employee absent for maternity leave, the employer, who has no more than 19 employees, is entitled to a 50% reduction of the  relevant social security contributions. In general, however, the employer who hires for replacement reasons is not required to pay the additional Aspi contribution of 1,40%. In addition, the above employment relationships are not subject to the prohibition of hiring in production units involved in collective dismissals in the previous six months and to the limit of the 20% threshold of employees with open ended contracts (or of one fixed term employee for employers who have up to 5 employees).