Thursday in the Cdm

Dl Milleproroghe: extensions on Lep, fines, youth bonus and employment incentives

The end-of-year decree postpones deadlines on essential performance levels, road sanctions, bonuses for the under-35s and women, and incentives for the Mezzogiorno and self-employment.

10 December 2025

4' min read

Translated by AI

Versione italiana

4' min read

Translated by AI

Versione italiana

From the Lep to fines, from catastrophic policies to extraordinary commissioners: a Milleproroghe of 16 articles arrives tomorrow in the Cdm, according to a draft of the decree. The end-of-year measure extends a number of deadlines, including one relating to the 'preliminary activity connected to the determination of the essential levels of services' (LEP), which slips to 31 December 2026.

There is also the extension of some appointments of extraordinary commissioners, such as the one for the rehabilitation of the Messina slum and the one for the Bagnoli-Coroglio area, extended to 31 December 2028. With regard to the Ministry of Health's competences, the rule limiting the criminal liability of health professionals in cases of serious staff shortages is extended by one year, until 31 December 2026. The original deadline was 31 December 2025.

Update of road fines amounts postponed by one year

The suspension of the two-yearly update of penalties under the Highway Code is extended by one year to 1 December 2026. This is what is envisaged in the Dl Milleproroghe being examined by the Cdm tomorrow, according to a draft of the text.

SME Guarantee Fund extended by one year

The operation of the SME guarantee fund is extended by one year. This is provided for in a draft of the 'milleproroghe' decree expected at tomorrow's council of ministers. The operation of the fund for small and medium-sized enterprises is extended from 31 December 2025 to '31 December 2026'.

Another year for the youth bonus

The youth bonus, the incentive for stable hiring of under-35s who have never been employed with an open-ended contract, is extended for another year, until 31 December 2026. This is provided for in the draft of the 'milleproroghe' decree. The bonus consists of total exemption for employers from paying social security contributions for a maximum of 24 months, with a ceiling of EUR 500 per month.

Extended for another 12 months the women's bonus

Again, this is a total exemption from the payment of employers' social security contributions, for a maximum of 24 months, for the open-ended hiring of disadvantaged female workers. The women's bonus applies to female workers who have not been in regular paid employment for at least 24 months, wherever they reside; or who have not been in regular paid employment for at least six months and reside in the regions of the Single Special Economic Zone for the Mezzogiorno; or female workers who are disadvantaged because they carry out professions or work in economic sectors characterised by a marked gender employment disparity. The measure of the exemption is equal to 100 per cent of the total social security contributions payable by employers, excluding premiums and contributions due to INAIL, up to a maximum of EUR 650 on a monthly basis for each female worker.

The decree also extends by one year the employment development bonus for the ZES for Southern Italy and the incentives for self-employment in strategic sectors for the development of new technologies and for the digital and ecological transition.

Also in 2026/27 recruitment of religious education teachers

Recruitment of Catholic religious education teachers who participated in the 2024 ordinary competition will also be possible for the next school year. This is provided for in the draft of the 'milleproroghe' decree, which extends to the 2026/27 school year the recruitments 'made for a number equal to that of the posts advertised in the ordinary competition' of 2024 and 'with the extraordinary procedure', taking into account the recruitments already authorised within the limit of the vacant and available posts. The suspension of the obligation for the regions to co-finance the three-year activity plans of the Its Academies for at least 30% of the amount of the allocated state resources is also extended by one year, to 2026.

Postpone until 2027 the application of the rules of the single tax texts

The application of the provisions contained in the single texts is postponed by one year. This is envisaged in a draft of the 'milleproroghe' decree expected at tomorrow's CDM. Article 102 of the Consolidated Text on Administrative and Criminal Tax Penalties and Article 100 of the Consolidated Text on Smaller Treasury Taxes set 1 January 2026 as the effective date of the new rules. With the amendment, the deadline is now moved to 1 January 2027. The extension, decided by the Ministry of Economy and Finance, gives offices and taxpayers more time to adapt to the new rules on tax penalties and minor taxes. Also postponed to 1 January 2027 is the entry into force of three single tax texts: the new rules on tax justice, payments and collection, and registration tax and indirect taxes.

More time to register mobile homes in the land register

Another year is granted for the registration in the land register of so-called 'mobile homes' inside open-air accommodation facilities. This is provided for in a draft of the 'milleproroghe' decree, which shifts from 15 December 2025 to '15 December 2026' the deadline for submitting the deeds for updating the cadastral map and for updating the cadastral register for the cadastral holders of 'mobile overnight accommodation set-ups equipped with functioning rotation mechanisms, located in open-air accommodation facilities'.

Interceptions, longer timeframe for security

The provision to use 'special interdistrict digital infrastructure' for wiretapping by prosecutors' offices was postponed by one year. The law indicated that they should be used for interceptions related to criminal proceedings registered after 31 December 2025. Now it will be for those after 31 December 2026. This is provided for in the draft of the 'milleproroghe' decree law. In the text this measure is highlighted in yellow, so it could be subject to further evaluation. The 'interdistrict digital infrastructures', according to the original text of the law, are intended to 'ensure the highest and most uniform levels of security, technological updating, efficiency, cost-effectiveness and energy-saving capacity of the information systems functional to the wiretapping activities carried out by each prosecutor's office'.

Decreto Milleproroghe extends criminal shield for doctors

The one-year extension of the criminal shield for doctors is provided for in the draft of the 'milleproroghe' decree. In the text, the protection that provides that only cases of gross negligence for the crimes of manslaughter and culpable personal injury will be punished if the act was committed in 'situations of serious shortage of health personnel' in the exercise of a health profession is postponed by one year (to 31 December 2026).

Simplified procedure to reorganise Interior, Defence, VdF postponed to 2026

The possibility of adopting amendments to the organisation regulations of the Ministry of the Interior by decree of the President of the Council of Ministers is postponed by one year, to 31 December 2026. The extension also concerns the security-defence sector and the National Fire Brigade Corps, with interventions that can be approved with the same simplified procedure.