Bonus for young people and women, how to apply and how it works

The premiums and contributions due to INAIL, and the contribution, where due, to the Fund for the payment of severance pay to private sector employees, are not exempt, nor is the contribution of 0.30% of the taxable salary destined for the financing of inter-professional funds for continuous training, or the contribution, where due, to the Solidarity Fund for the air transport sector and airport system.

Both measures concern persons who, on the date of the incentivised event (recruitment/transformation), have not attained the age of 35 years (34 years and 364 days or less) and have never been employed on a permanent basis with the same or another employer during their entire working life.

The bonuses apply to the hiring of workers with blue-collar, white-collar or middle-collar qualifications, but excluding managers, domestic workers and apprenticeship contracts. Contribution exemptions are applicable in the case of part-time employment relationships (the maximum amount of the benefits must be proportionally reduced), as well as for permanent employment relationships established in implementation of the associative bond established with an employment cooperative and also for permanent employment for the purpose of supply, even if the supply is made to the user in the form of a fixed-term contract,

This exemption applies to women of any age who, on the date of recruitment, meet one of the following requirements: they have not been in regular paid employment for at least 24 months, wherever they reside; they have not been in regular paid employment for at least six months and reside in the regions of the Special Economic Zone for the Mezzogiorno (Single Economic Zone); they are disadvantaged because they carry out professions or work in economic sectors characterised by a marked gender employment disparity.

The exemption equal to 100 per cent of the total social security contributions payable by employers, with the exclusion of premiums and contributions due to INAIL, up to a maximum of EUR 650 on a monthly basis for each female worker is granted to all private employers, including those in the agricultural sector. The bonus envisaged by the Cohesion Decree is recognised for a maximum period of 24 months, for the hiring of disadvantaged female workers on an open-ended contract by 31 December 2025.T he incentives are also due in the case of part-time employment contracts, for open-ended recruitment for the purpose of supply contracts, even if the supply is made to the user in the form of a fixed-term contract, domestic work contracts and apprenticeship contracts are excluded. Recognition of the exemption is subject to the requirement of a net increase in employment, calculated on the basis of the difference between the number of workers employed in each month and the average number of workers employed in the previous 12 months.

The application for the bonus must be submitted using only the on-line application form available on the institutional website www.inps.it, in the section called 'Facilitation Portal (ex DiResCo) - Incentives Decree Cohesion - Article 23 - Women'. .The online application form must contain the following information a) identification data of the company; b) identification data of the female worker in respect of whom the permanent employment has taken place or could take place, including residence; c) type of employment contract signed or to be signed (whether full-time or part-time) and the hourly working rate, if any d) average monthly salary that will be paid, including the 13th and 14th monthly instalments, as well as the amount of the employer's contribution rate referred to the employment relationship subject to the exemption; e) declaration of the employer of exclusion of the cumulation with other exemptions or reductions of the financing rates with reference to the individual worker.

For open-ended hirings of women employed in professions or work activities in economic sectors characterised by a marked gender employment disparity and to obtain the exemption for open-ended hirings of women who have not been in regular paid employment for at least 24 months, wherever they reside, the application can be made both for hirings already made and for relationships not yet established.

Otherwise, the application for recognition of the exemption for the open-ended hiring of 'women who have not been regularly employed for at least six months and who reside in the regions of the Single Special Economic Zone for the Mezzogiorno', must be submitted before hiring (hirings made before the submission of the application are not eligible for the benefit).

The exemption from social security contributions in favour of private employers who hire on an open-ended basis women who have not been in regular paid employment for at least twenty-four months, wherever they reside, is recognisable for open-ended hirings made from 1 September 2024 to 31 December 2025. The duration of the contribution exemption is equal to 24 months from the date of recruitment. The contribution exemption in favour of private employers who hire women, wherever they reside, employed in professions or sectors with a strong gender gap, is also recognised for permanent hirings made from 1 September 2024 to 31 December 2025.

The contribution exemption in favour of private employers who hire on an open-ended contract basis women who have not been regularly employed for at least six months, resident in the regions of the Single Special Economic Zone for Southern Italy, may be recognised for open-ended hirings made as from 31 January 2025 (date of authorisation of the measure by the EU Commission) and until 31 December 2025, provided that the request for recognition of the exemption must be made before proceeding with the hiring. The duration of the contribution exemption is equal to twenty-four months from the date of recruitment..