Prepared by Marzio Scaglioni and Leila Rguibi
With Circulars Nos. 55, 56 and 57 published on May, 14th 2026, the Italian Social Contribution Institute (the “INPS”) provided the first operational guidance on the three “new” social security exemptions introduced by Decree-Law No. 62 of 30 April 2026 (the so-called “Labour Decree”): the “Women’s Bonus” (Art. 1), the “Youth Bonus” (Art. 2) and the “ZES Bonus” (Art. 3).
The three measures share a common structure. All provide for an exemption from the payment of 100% of social security contributions borne by private employers, excluding premiums and contributions due to INAIL, for open-ended (permanent) hirings made between 1st January and 31st December 2026. In any case, the following are excluded from the benefit: domestic work contracts, apprenticeship contracts, intermittent work and occasional work arrangements; furthermore, the exemptions do not apply to fixed-term employment contracts or to conversions of existing employment relationships.
Access to the benefits is subject to compliance with the general conditions applicable to hiring incentives, including, by way of example, contribution regularity, compliance with labour legislation, a net increase in employment units, and compliance with the conditions and limits set out in EU Regulation No. 651/2014 on State aid (the so-called “de minimis” rules). In addition, in order to benefit from the incentives, the employer must declare that the worker concerned is granted an overall remuneration package no less favourable than that provided for under the most representative National Collective Bargaining Agreements, and that those agreements are complied with. The incentives are not cumulative with other exemptions or contribution reductions, but they are compatible with the exemption for gender equality certification and with the increased cost deduction for new hirings.
Please note that, as of today, the measures are not yet fully operational: for each bonus, INPS has indicated that the detailed operational instructions – including those for completing the UniEMens data flows and updating the accounting systems – will be provided through subsequent communications. The online application forms through the “Incentives Portal (formerly DiResCo)” on the INPS website are also not yet available, and their availability will be communicated by the Institute.
The key features of each measure are briefly outlined below.
Women’s Bonus 2026 (Art. 1, DL 62/2026 – INPS Circular No. 57)
The Women’s Bonus is aimed at promoting equal opportunities in the labour market for disadvantaged female workers, including within the Single ZES (. The exemption applies to open-ended hirings of women of any age who are disadvantaged or very disadvantaged within the meaning of EU Regulation No. 651/2014. The maximum duration is 24 months for very disadvantaged female workers (those without regularly paid employment for at least 24 months, regardless of place of residence, or those without employment for at least 12 months who belong to specific categories) and 12 months for disadvantaged female workers.
The maximum exemption amount is €650 per month for each female worker, increased to €800 per month if the worker resides in the regions of the Single ZES (Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sicily, Sardinia, Marche and Umbria).
The total allocated resources amount to €141.5 million for the 2026-2028 three-year period, allocated by category of region within the National Programme for Youth, Women and Employment 2021-2027.
Youth Bonus 2026 (Art. 2, DL 62/2026 – INPS Circular No. 55)
The Youth Bonus is aimed at increasing stable youth employment. The exemption applies to open-ended hirings of young people who, at the date of hiring, are under 35 years of age and alternatively qualify as: (i) very disadvantaged because they have been without employment for at least 24 months; (ii) very disadvantaged because they have been without employment for at least 12 months and belong to specific categories (no diploma, single adults with dependants, sectors with strong gender disparity, ethnic minorities); (iii) disadvantaged because they belong to at least one of the categories provided for by Art. 2 of EU Regulation No. 651/2014.
The maximum duration of the exemption is 24 months for very disadvantaged workers and 12 months for disadvantaged workers. The maximum exemption amount is set at €500 per month for each worker, increased to €650 per month if the hire relates to a registered office or production unit located in one of the regions of the Single ZES.
The allocated resources amount to €109.7 million for 2026, €252.4 million for 2027 and €135.4 million for 2028.
ZES Bonus 2026 (Art. 3, DL 62/2026 – INPS Circular No. 56)
The ZES Bonus is aimed at supporting employment growth in the Special Economic Zone for Southern Italy – the Single ZES (Abruzzo, Molise, Campania, Basilicata, Sicily, Apulia, Calabria and Sardinia) – and contributing to the reduction of territorial disparities. The ZES Bonus has specific subjective requirements for both the worker and the employer.
The exemption applies to open-ended hirings of non-managerial staff at registered offices or production units located in the regions of the Single ZES. The worker must have reached 35 years of age at the date of hiring and must have been unemployed for at least 24 months. The employer must have a maximum of 10 employees in the month in which the hiring takes place, calculated net of the workers for whom the employer intends to claim the exemption, and the work must actually be performed in one of the regions of the Single ZES, regardless of the worker’s place of residence or the employer’s registered office.
The maximum exemption amount is €650 per month for each worker, for a maximum duration of 24 months.
The allocated resources amount to €26 million for 2026, €60 million for 2027 and €34 million for 2028.
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