Third sector

Bonus for hiring disabled people under 35, for Ets applications from 2 September

Open-ended contracts signed as from 1 August 2020 are affected

by Daniele Gro and Gabriele Sepio

31 August 2024

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DISABILITA' DISABILE DISABILI LAVORATORE LAVORATORI

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Key points

Addressees
Economic dowry
Combinability.

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Applications for grants for the employment of young people with disabilities in the Third Sector can be submitted to Inps from 2 September next.

This was clarified by the Inps in a note accompanying yesterday's message 2906/2024, in which the institution provided instructions for sending applications. In the message, the Inps also provides some clarifications regarding the interested parties and the recipients of the contributions allocated in the Fund for the professional development of young people with disabilities.

The recipients

This is an incentive introduced by Article 28 of Decree-Law 48/2023 and is targeted at Third Sector entities (ETS) registered in the Single Register (Runts), as well as non-profit organisations registered in the relevant Register which - in the period between 1 August 2020 and 30 September 2024 - have hired, on an open-ended basis, disabled workers aged between 18 and 35.

On closer inspection, the aforementioned provision also refers, as beneficiaries, to the voluntary organisations (VOs) and social promotion associations (SSAs) involved in the transmigration process, which ended on 7 November 2022. For these realities, therefore, the general reference to the Ets under Article 4 of the Code, duly registered in the Register, is also deemed valid.

From an objective point of view, on the other hand, the possibility of access to the Fund is guaranteed not only in the case of new hirings, but also if the Ets has converted employment contracts from fixed-term to open-ended during the reference period.

The economic dowry

With regard to the disbursement of the contribution, a lump sum of €12,000 is envisaged, plus €1,000 for each month elapsed from the date of hiring until 30 September 2024. With the specification that, in the case of early termination of the contract, the incentive will be disbursed up to the date of termination of the relationship and, for hirings made in the month of September, both the one-off contribution and the monthly quota due will be allocated.

However, should the number of admitted applications result in the available resources being exceeded by slightly more than EUR 6.3 million (EUR 6,315,825), the amount to be disbursed will be apportioned proportionally among the applicants.

At the operational level, the applications must be submitted by employers, also through a delegated intermediary, by 31 October 2024, using the appropriate form and following the instructions available on the social security institution's website.

The cumulability

An interesting fact is related to the fact that the measure, as formulated, allows a cumulability with other incentives for the labour inclusion of persons with disabilities (see Article 2, paragraph 3 of the Decree of 27 June 2024). This is the case of the so-called maxi deduction referred to in Article 4 of Legislative Decree 216/2023, raised to 130% in the event that new hirings, or conversions to open-ended employment contracts made during 2024, involve workers included among the categories deemed 'deserving of greater protection'. In this regard, it should be noted that the relief is available to business income holders, including non-commercial entities - and, therefore, Ets - limited to the portion of employment of such workers in the exercise of commercial activity. This means that, in the event that the newly-hired workers are employed by the Ets both in institutional (non-commercial) activities and in activities of a commercial nature, the bonus will be due in proportion to the ratio between the amount of income from commercial activities and the total income generated (Article 5, paragraph 9, of the Interministerial Decree of 9 May 2024).

For cooperatives and social enterprises, on the other hand, the cumulability of the described incentives is not limited by the way in which they perform their statutory tasks, as they are realities that permanently carry out business activities.