Inps updates the requirements for the bonus Giovani
The application form already in use for requesting the "Youth Exemption" has been supplemented with the inclusion of the following statement: "the legitimate use of the exemption pursuant to Article 22, paragraph 1, of Decree-Law 60/2024, for hirings/transformations carried out as from 1 July 2025, is subject to the realisation and maintenance of the net increase in employment".
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Inps updates the requirements for the bonus Giovani. The legitimate use of the contribution exemption for hirings/transformations made as from 1 July 2025 is subject to compliance with the net employment increase requirement. This is what Inps (message 1935 of 18 June) explains. The application form already in use for requesting the 'Youth' exemption has been supplemented with the insertion of the following statement: 'the legitimate use of the exemption pursuant to Article 22, paragraph 1, of Decree-Law 60/2024, for hirings/transformations carried out as from 1 July 2025, is subject to the realisation and maintenance of the net occupational increase'.
The measure of the incentive
.The measure of the incentive (provided for by Article 22, paragraph 1, of the Cohesion Decree, Decree-Law 60/2024) is equal to 100% of the total social security contributions to be paid by employers, with the exclusion of the premiums and contributions due to INAIL, up to a maximum amount of €500 on a monthly basis for each worker and, in any case, within the spending limits authorised by paragraph 7 of Article 22 and in compliance with the procedures, territorial constraints and eligibility criteria provided for by the National Programme for Young People, Women and Work 2021-2027.
The European Commission's request
.In this regard, the Ministry of Labour and Social Policies informed that the European Commission requested that the net increase in the total number of workers in the company be included among the eligibility criteria for expenditure on the programme for employment incentives for young people. The Ministry of Labour has specified that the legitimate use of the contribution exemption for hirings/transformations carried out as of 1 July 2025 is subject to compliance with the net increase in employment requirement. Consequently, Inps further explains, this eligibility condition is required, similarly to what is already provided for the legitimate fruition of the 'Women's' exemption (provided by Article 23 of the Cohesion Decree) and for the 'Youth' exemption (paragraph 3 of Article 22 of the same decree), also for the 'Youth' exemption. Therefore, the social security agency concludes, in line with this indication, an update of the implementation procedures and application form is necessary.
