Work-life balance: tax relief of up to 50,000 euros for certified businesses – what you need to know
According to the decree signed by the Ministers for Labour and Family Affairs, in order to qualify for the social security contribution discount, employers must provide concrete evidence that they promote flexibility, maternity and paternity leave within their work organisation
Key points
Here are the procedures for obtaining certifications relating to work-life balance, together with the criteria for eligibility for exemption from the payment of employers’ social security contributions, up to 1 per cent and subject to a maximum limit of 50,000 euros per year.
The criteria for obtaining certification
The decree signed by the Ministers for Labour and for the Family, Marina Calderone and Eugenia Roccella respectively, implements Decree-Law No. 62 of 30 April 2026 (converted by Act No. 112 of 25 June 2026), which introduces tax relief for companies holding certifications relating to work-life balance (see *Il Sole-24 Ore* of 10 September). To obtain certification for work-life balance, the minimum reference criteria are those set out in the UNI/PdR 192:2026 Reference Practice, published on 14 April 2026 under Law No. 112 of 25 June 2026. Employers are required to demonstrate in practice that they promote flexibility in the organisation of work; maternity and paternity leave; care for vulnerable family members; family welfare; employee wellbeing; and career continuity following leave.
Certifications for work-life balance are issued by accredited conformity assessment bodies; they are valid for 36 months. Companies holding such certificates are granted an exemption from social security contributions from the date on which Law No. 112 comes into force (28 June 2026) and for the entire period of validity of the certificates (36 months), but in any event no later than 31 December 2028.
The application to claim the benefit
To access the benefit, companies must submit their application to INPS, exclusively online, via their legal representative, a delegate appointed by the legal representative, or professionals authorised to handle employment and payroll matters (labour consultants, solicitors and chartered accountants), in accordance with the terms and procedures to be specified by INPS. The application must contain the company’s identifying details: the estimated total average monthly remuneration for the period of validity of the work-life balance certificates (defined as the sum of all average monthly remuneration paid or payable to all employees); the estimated average employer’s contribution rate for the period of validity of the certificates; the estimated average workforce for the period of validity of the certificates. In addition to a declaration that the company holds a valid work-life balance certificate, the application must include the alphanumeric reference number of the certificate, the name of the accredited certification body that issued it whilst it was valid, and a declaration that the company has not been subject to any measures suspending contribution benefits.
The aim is to facilitate the widest possible access to the exemption
Employers holding a valid certificate who submit an application for the exemption by the first applicable deadline following the date on which the certificate was obtained, in accordance with the guidelines provided annually by INPS, are eligible for the benefit for the entire period of validity of the certificate and, in any event, no later than 31 December 2028. Applications are assessed by INPS; to facilitate the widest possible access to the contribution exemption, if resources prove insufficient, the benefit granted is reduced proportionally (the budget allocation is 7 million for 2026 and 12 million for each of the years 2027 and 2028).
