Dl Labour

New bonus to be evaluated on requirements and time constraints

The worker must never have had stable employment. Access since 1 August

by Barbara Garbelli

7 May 2026

3' min read

Translated by AI

Versione italiana

Key points

Structural incentives
Bonus for specific conditions
The latest measures
The new help

3' min read

Translated by AI

Versione italiana

The incentive for stabilisation provided by the Labor Decree is part of the already articulated apparatus of facilitative measures dedicated, in whole or in part, to the transformation of fixed-term relationships into permanent relationships. Companies will therefore have to assess, on the basis of the worker's characteristics and the time constraints involved, whether to apply for the new bonus or another of the existing facilitations.

Structural incentives

In terms of structural incentives, by subjective category, the legal system has long recognisedthe 50% exemption of employer contributions for the transformation of fixed-term relationships of young people under 30 (maximum 3,000 euro per year for 36 months), of disadvantaged women (bonus of 18 months, inail premium included), of workers over 50 who have been unemployed for at least one year (18 months, Inail premium included) and for people with disabilities (incentive from 35% to 70% of gross salary up to 36 months).

Bonus for specific conditions

Alongside these bonuses are incentives linked to specific conditions of the worker:

the economic incentive equal to 20% of the residual Naspi for those who hire or stabilise a unemployment benefit recipient (for a maximum of 24 months);
the reduction to 10% of contributions for those who hire or stabilise workers in Cigs for at least three months (for a maximum of one year);
the 50% exemption of contributions (maximum 4.030 euro per year for 18 months) for workers in Cigs who are beneficiaries of the reemployment allowance;
100% contribution exemption (maximum 8,000 euro per year for 24 months) for the transformation of relationships with recipients of the Inclusion Allowance.

The latest measurements

Then there are specific measures introduced more recently, such as the contribution exemption formothers of three or more minor children provided for by the Budget Law 2026: it is a total relief of up to EUR 8,000 per year, which lasts 18 months in the event of the transformation of a previous fixed-term relationship.

In addition, there is the incentive to hirewomen victims of violence (Article 1, paragraphs 191-193 of Law 213/2023): a total contribution exemption until the 18th month from the date of the fixed-term employment, in the event of the relationship being transformed into an open-ended one.

The maxi Ires deduction of 120%-130% of labour costs pursuant to Article 4 of Legislative Decree 216/2023 and ex-Law 207/2024, which is compatible with most contribution exemptions, is also applicable to the indefinite contract transformations until 2027.

The new help

The distinctive profile of the new incentive to stabilise fixed-term contracts provided by the Labour Decree can be grasped on four levels. First of all, the new measure does not facilitate any transformation but only that of relationships of a duration not exceeding 12 months, with young people who have not previously had a permanent job, established by 30 April 2026. None of the other instruments contain a similar restriction on previous term employment. In terms of time, the facilitated transformations must take place only in the window 1 August - 31 December 2026, while the structural incentives operate on a permanent basis.

Transformations carried out between 1 May and 31 July 2026 are therefore excluded from the perimeter of the new incentive and can only be covered by the already known structural or temporary measures, if the requirements are met.

On the economic level, the new incentive guarantees a 100% contribution exemption in the limit of EUR500 per month for 24 months: a value that is clearly higher than the ordinary structural incentives, which are fixed at 50%, and aligned with the most recent measures dedicated to specific subjective cases.

In terms of cumulability, the new stabilisation incentive excludes cumulation with other exemptions or rate reductions and only admits compatibility with the IRES super deduction. This is a stricter restriction than other measures, which expressly provide for cumulation with other concessions.

Systematic reading therefore suggests a case-by-case analysis: the convenience of the new bonus is not automatic and must be weighed against the possibility of applying a less generous but longer-lasting structural incentive or a broader cumulative scope.

The choice depends on the profile of the worker, the business horizon and the presence of other cumulative incentives.