Fondazione Studi Consulenti del Lavoro

Employment: bonuses for young people, women and the South. From requirements to cumulation, guide to the new rules

The bonuses are aimed at increasing stable youth employment and concern the hiring on an open-ended contract basis of persons under 35 years of age; favouring equal opportunities in the labour market for disadvantaged female workers; supporting the employment development of the Special Economic Zone for the Mezzogiorno - ZES unica, contributing to the reduction of territorial disparities by promoting, at private employers with up to 10 employees, the hiring on an open-ended contract basis of workers who have been unemployed for at least 24

26 November 2024

Il decreto Coesione (dl 60/2024) ha previsto tra gli incentivi a sostegno dell’occupazione un Bonus Giovani.

4' min read

The Cohesion Decree (Decree-Law 60/2024) provided for some incentives to support employment (Articles 22, 23 and 24): Bonus Giovani, Bonus Donne and Bonus Zona economica speciale per il Mezzogiorno - ZES unica. Awaiting the European Commission's go-ahead for their use, a circular letter of the Fondazione Studi Consulenti del Lavoro (No. 7/2024) put these solutions under the lens, and did so on the basis of a number of aspects: the number of beneficiaries, the extent of the incentives, the implementation procedures and the conditions for their actual use.

The bonuses," it is recalled, "are intended to increase stable youth employment and concern the hiring on an open-ended basis of persons under 35 years of age; to promote equal opportunities in the labour market for disadvantaged female workers; and to support the employment development of the Special Economic Zone for the Mezzogiorno - ZES unica, contributing to the reduction of territorial disparities by promoting, at private employers with up to 10 employees, the hiring on an open-ended basis of workers who have been unemployed for at least 24.

YOUTH BONUS

Requirements

The solution concerns open-ended hirings of persons under 35 years of age, so up to 34 years and 364 days it will be possible to potentially fall within the scope. The incentive traces the partial contribution exemption provided by Law 205/2017, providing among the requirements that the young person, at the date of incentivised hiring, has never been employed on an indefinite-term basis. Therefore, the requirements for the young person hired are twofold: an age of less than 35 years and the absence of open-ended employment relationships in the entire working life. The labour consultants explain that the absence of a previous employment relationship of indefinite duration evidently with a subordinate employment contract 'must therefore be considered as not constituting an obstacle to self-employment relationships, including those of coordinated and continuous collaboration'. The bonus is also due in cases of previous employment with an apprenticeship contract not continued as an ordinary open-ended employment relationship.

The solution

The solution provides for the exemption from the payment of 100 per cent of the total social security contributions payable by private employers, with the exclusion of premiums and contributions due to the National Institute for Insurance against Accidents at Work (INAIL), up to a maximum amount of EUR 500 on a monthly basis for each recruitment or conversion, for a maximum period of 24 months. In the case of a part-time employment relationship, the maximum amount is reduced proportionally.

Cumulus

The exemption cannot be cumulated with other exemptions or reductions in the financing rates provided for by the legislation in force. On the other hand, it is compatible, without any reduction, with the increase in the cost of labour allowed as a deduction from income tax in the presence of new hirings under Legislative Decree 216 of 2023.

WOMEN'S BONUS

Requirements

The objective is to promote equal opportunities in the labour market for disadvantaged female workers, also within the framework of the Special Economic Zone for the Mezzogiorno - Zes unica. The facility applies in compliance with EU Regulation 651/2014 of the European Commission of 17 June 2024, in relation to the hiring for an indefinite period of time of women of any age, without regular paid employment for at least six months, resident in the regions of the Special Economic Zone for the Mezzogiorno, eligible for funding under the EU structural funds, or working in professions or sectors with a marked gender employment disparity or without regular paid employment for at least 24 months (wherever they reside).

The solution

The relief in this case consists in the exemption from the payment of 100% of the total social security contributions to be paid by private employers, with the exclusion of the premiums and contributions due to INAIL, up to a maximum amount of EUR 650 on a monthly basis for each worker hired, for a maximum period of 24 months. In the case of a part-time employment relationship, the ceiling must be proportionally reduced. The full contribution relief applies in the case of open-ended employment contracts entered into by private employers from 1 September 2024 until 31 December 2025. There is no exclusion for part-time employment relationships while domestic work and apprenticeships are expressly excluded. Unlike for the youth bonus and the Zes bonus, for the women's bonus there is no exclusion for managerial hirings. Considering the discontinuous nature of the contract, the Fondazione Studi Consulenti del Lavoro emphasises in its study, intermittent work contracts are to be considered excluded from the bonus, even if they are stipulated for an indefinite period. The calculation rate for pension benefits remains unchanged.

Cumulus

The rules on cumulation and compatibility, as well as the special rules for calculating tax advances, are similar to those for the youth bonus.

BONUS SOUTH

Requirements

The objective is to support employment in the Special Economic Zone for the Mezzogiorno - Zes Unica by promoting, among private employers with up to 10 employees, the permanent hiring of workers who have been unemployed for at least 24 months, are at least 35 years old, and have a qualification other than management.

The solution

The relief consists in the exemption from the payment of 100 per cent of the total social security contributions payable by private employers, with the exclusion of premiums and contributions due to INAIL, up to a maximum amount of EUR 650 on a monthly basis for each recruit, for a maximum period of 24 months. In the case of part-time employment relationships, the ceiling must be proportionally reduced. The only types of contracts that can be subsidised are open-ended contracts with a qualification other than management. Given the discontinuous nature of the contract, intermittent employment contracts are to be considered excluded from the relief, even if stipulated for an indefinite term. The pension benefit computation rate remains unaffected.