Bonus for young people and women, from requirements to portability: 10 questions and answers

In the case of apprenticeships not continued and terminated before the natural expiry of the favourable regime for that relationship, it is possible to access the youth bonus.

3) Does the bonus for young people under 35 also apply to insurance agencies? In other incentives, credit and insurance companies are excluded.

It is confirmed that there are no exclusions from the scope of the measure for credit and insurance companies.

4) Does the amount authorised by the Inps have to be spread over the entire facilitation period (24 or 12) or is it possible to benefit from the monthly limit of €500 and €650 up to the authorised amount even before the facilitation period?

The exemption is to be spread over the entire duration of the relief, up to a maximum amount of EUR 500 on a monthly basis for each worker and in any case within the limits of the exempt monthly employer's contribution.

5) Can women's and youth bonuses be combined with regional employment subsidies?

No. Among the general principles of Community derivation is the prohibition of double financing.

6) In the Inps circulars 90-91/2025 on the bonus for young people and women, it is stated that 'In order to be able to show the contribution relief referred to in Article 2(1) and (3) of the implementing decree, from the month of accrual following the month of publication of this circular', does this mean that the start of the display of the current bonus in the UniEMens report must absolutely be with the June accrual, or can it be from July or August (with a simultaneous postponement of the display of arrears)?

It is confirmed that the first useful month for the exposure of the current to the state is, as provided for in Circular No. 90/2025, June 2025, with the possibility of exposing the monthly arrears by August 2025. At the moment, no anomalies or delays have been found that would justify a postponement of the timeline for the current statement.

7) When filling in the application for access to the bonus bonus for young people, the question arises as to whether, in the case of part-time employment, the average salary must be indicated in proportion to the percentage of part-time employment, i.e. the actual salary that will be paid to the worker, or whether the average salary corresponding to full-time employment must be indicated and the Inps will then re-proportion it according to the percentage of part-time employment indicated in the application..

It is confirmed that the actual average remuneration to be paid must be indicated. Hence, in the case of part-time, the remuneration to be indicated is that apportioned to the part-time.

8) For the purposes of portability, is the second employer required to submit the telematic application to Inps or not? The doubt arises from the fact that it does not appear to be possible to give evidence, within the online application form, of the fact that the first employer has partially benefited from the exemption..

This possibility is not contemplated at present, since, at present, the procedure for setting aside funds and the subsequent authorisation of the measure take into account the entire incentive period (24 months).

9) Women's bonus: is the absence of regular paid employment in the last 24 months attestable even if the permanent employment, which would give rise to the incentive, is the first employment?

Yes, insofar as being unemployed means not having been employed for at least six months or not having earned an income that exceeds the minimum income excluded from taxation in the case of a parasubordinate or self-employed relationship.

10) Is the women's bonus also applicable in the event of re-employment with the same or another employer?

In any case, in order to recognise the women's bonus to another or the same employer for a different employment relationship established by 31.12.2025, it is necessary to meet the legitimising prerequisites for the worker, who must therefore have been unemployed again for 6 or 24 months or employed in sectors or professions where there is a gender gap at the date of the new incentivised event.