Starting July 1, 2025, to benefit from the “Youth Bonus” provided for by the Cohesion Decree (Decree-Law No. 60/2024, converted into Law No. 95/2024) an additional requirement must be met: net employment growth.
This was announced by INPS through message No. 1935 dated June 18, 2025, issued in agreement with the Ministry of Labour and Social Policies. The incentive is aimed at permanent hires and conversions to permanent contracts for workers under the age of 35 and consists of a 100% exemption from social security contributions payable by the employer, up to a maximum of €500 per month per worker.
The measure is also conditional on the absence of previous permanent employment relationships.
The additional requirement, effective from July 1, was introduced following guidance from the European Commission, which requested that net growth in the total number of employees in the company be included among the eligibility criteria for spending under the youth employment incentives programme.
INPS’s message also notes that, in accordance with the new provisions, the application form already in use for requesting the contribution exemption has been updated. A mandatory declaration must now be included, made pursuant to Article 47 of Presidential Decree 445/2000, whereby the employer certifies the achievement and maintenance of net employment growth.