30 April 2026
Incentives
Women’s Bonus 2026: Contribution Exemption of Up to €800 Per Month for Stable Hirings
The measure introduces an incentive to promote stable female employment, granting private employers a significant contribution exemption for new open-ended hirings made during 2026.
The benefit applies to female workers who have been without regularly paid employment for at least twenty-four months, or at least twelve months if they fall within specific disadvantaged categories. The exemption is available for a maximum period of twenty-four months and covers 100% of the employer’s social security contributions, up to a limit of €650 per month per worker, raised to €800 for hirings in the southern regions included in the single Special Economic Zone (ZES).
In certain cases involving disadvantaged workers, the incentive is reduced to twelve months. The benefit is conditional on achieving a net increase in employment and does not apply to domestic work or apprenticeship contracts.
Strict conditions also apply: the employer must not have carried out economic or collective dismissals in the six months preceding the hiring at the same productive unit; equally, any dismissals in the six months following the hiring result in the revocation of the benefit.
The exemption cannot be combined with other contribution incentives, but remains compatible with the tax enhancements connected to new hirings. Recognition of the benefit is subject to spending limits and monitoring by INPS.
30 April 2026
Incentives
Youth Bonus 2026: Contribution Exemption of Up to €500 for New Stable Hirings
The measure introduces an incentive to promote stable youth employment, available to employers making new open-ended hirings during 2026.
The benefit consists of a full contribution exemption on the employer’s share, excluding INAIL premiums, for a maximum period of twenty-four months and up to a limit of €500 per month per worker. The relief is reserved for workers under the age of 35 who have been without regularly paid employment for a specified period, or who fall within specific disadvantaged categories.
Strict conditions apply: the hiring must result in a net increase in employment and the employer must not have carried out economic dismissals in the six months preceding the hiring at the same productive unit. The benefit is also revoked in the event of dismissal within six months of the incentivised hiring.
For hirings in the southern regions and certain designated areas, the exemption ceiling is raised to €650 per month. The incentive cannot be combined with other contribution exemptions, but remains compatible with certain favourable tax measures.
30 April 2026
Incentives
ZES Bonus 2026: Full Contribution Exemption of Up to €650 for New Stable Hirings
The new measure introduces an incentive to promote stable employment in the southern regions included in the single Special Economic Zone (ZES). The benefit is directed at small private employers wishing to strengthen their workforce through new open-ended hirings.
Specifically, a full contribution exemption on the employer’s share is provided for a maximum period of twenty-four months, up to a monthly ceiling of €650 per worker. INAIL premiums are excluded, as are domestic work and apprenticeship contracts.
The relief is available to employers with up to 10 employees who hire workers aged at least 35 who have been unemployed for at least twenty-four months. A net increase in employment compared to the average of the preceding twelve months is also required.
Particular attention must be paid to the conditions for accessing and retaining the benefit: the company must not have carried out economically motivated dismissals in the six months preceding the hiring at the same productive unit, and any similar dismissals in the six months following the hiring result in revocation of the incentive.
The exemption cannot be combined with other contribution reliefs, but remains compatible with the enhanced deductibility of labour costs available in connection with new hirings.
30 April 2026
Incentives
Reliefs of Up to €500 Per Month for Converting Young Workers to Permanent Contracts
The measure introduces an incentive to promote the conversion of short-term employment relationships into permanent ones. In particular, an employer who converts a fixed-term contract — of no more than twelve months in total duration — into an open-ended contract may benefit from a full contribution exemption.
The benefit applies exclusively to non-managerial workers who, at the time of conversion, are under thirty-five years of age and have never previously been employed on a permanent basis. The relief applies to conversions carried out within a limited timeframe and is subject to continuity with the preceding fixed-term relationship.
The exemption is available for a maximum of twenty-four months, up to a limit of €500 per month per worker, with insurance premiums excluded. The measure is conditional on, among other things, a net increase in employment and compliance with specific requirements, including the absence of dismissals in the preceding months.
Particular attention must also be paid to the period following the conversion: any dismissals for objective reasons in the six months thereafter result in revocation of the benefit and recovery of the amounts already enjoyed.
30 April 2026
Incentives
Contribution Exemption of Up to €50,000 for Certified Companies: A Push for Work-Life Balance
The measure introduces an incentive designed to promote work-life balance, granting an economic benefit to companies that obtain specific certifications in this area.
In particular, companies holding the required certifications are entitled to an exemption from the payment of employer social security contributions, of no more than 1% and up to a maximum of €50,000 per year per company. The benefit will be applied on a monthly basis and is subject to overall spending limits.
The measure forms part of a broader set of policies supporting maternity and paternity, encouraging the adoption of organisational models attentive to workers’ personal and professional needs.
A further point of interest is the link between holding the certifications and indirect advantages, such as international promotional initiatives managed by public bodies, with potential positive effects in terms of competitiveness.
The actual operation of the exemption is deferred to a subsequent implementing decree, which will define the procedures for accessing the benefit.
30 April 2026
Incentives
“Fair Wage” and Most Representative Collective Agreements: New Constraints Apply Also to Incentives
The measure addresses the determination of remuneration, identifying collective bargaining as the central parameter for ensuring workers receive adequate pay.
In particular, it is established that the “fair wage” must be determined by reference to the national collective agreements concluded by the most comparatively representative organisations, taking into account the sector, the employer’s business activity, and its organisational characteristics.
The provision also introduces a significant constraint: the pay treatment provided by other collective agreements may not fall below the levels set by the leading sectoral agreements. The same criterion applies where no specific collective agreement exists.
Of particular interest is the link with the incentive system: access to benefits is conditional on compliance with these pay levels, indirectly reinforcing the effectiveness of the most representative collective agreements.
Finally, a transparency obligation is introduced for job advertisements published on the dedicated platform, requiring disclosure of the applicable collective agreement and the envisaged remuneration.
30 April 2026
Industrial Relations
Delayed Collective Agreement Renewal: Automatic Pay Adjustment Triggered
The measure addresses the practically significant issue of delays in the renewal of national collective labour agreements, regulating the economic effects for workers in the period following expiry. As a general rule, the parties to collective bargaining are left to agree, at the time of renewal, on pay increases, any lump-sum amounts, and the economic arrangements covering the period between the expiry of the previous agreement and the signing of the new one, using the natural expiry date of the previous agreement as the reference point.
The most significant development concerns cases where renewal has not been achieved within twelve months: in such cases, an automatic pay adjustment is provided, as an advance, set at 30% of the IPCA index, unless the collective agreement provides otherwise. For sectors with high seasonality and revenue variability, this mechanism does not operate automatically, being instead tied to sector-specific economic indicators identified by the social partners.
It is also established that the contractual assistance contribution, where provided, is no longer due once one year has elapsed from the expiry of the agreement. The rules apply to agreements expiring after the entry into force of the measure, while for those already expired they will take effect from 1 January 2027.
