Contribution exemption for the hiring of working mothers: INPS instructions

With Circular no. 82 of 29 July 2026, INPS provided its first operational clarifications regarding the contribution exemption introduced by Article 1, paragraphs 210 to 213, of Law no. 199 of 30 December 2025 (2026 Budget Law), aimed at incentivising the hiring of working mothers. The circular defines in detail the required conditions, the eligible employment relationships, the duration of the benefit and the procedures through which employers may access the relief.

Who the benefit is intended for

The exemption is granted for the hiring of women who, on the date the employment relationship is established, are mothers of at least three children under the age of eighteen and have been without regularly paid employment for at least six months.

With regard to the first requirement, the circular clarifies that the worker must be the mother of at least three minor children at the time of hiring. This condition is assessed exclusively on that date and any subsequent change in the family situation does not affect entitlement to the relief; indeed, the exemption continues to apply even if, after hiring, one of the children reaches the age of majority, leaves the family unit or is placed in the exclusive custody of the father.

As regards the requirement of absence of regularly paid employment for at least six months, the circular refers to the definition already adopted under the rules on disadvantaged workers. In particular, this category may include female workers who, in the six months preceding the hiring, have not performed employed work lasting six months or more, or have carried out self-employed or quasi-subordinate work generating income below the minimum annual personal threshold exempt from taxation.

Contract types eligible for the exemption

The range of eligible relationships is fairly broad. The exemption may be granted for hires made from 1 January 2026 under an employment contract, whether fixed-term or open-ended, and also applies to temporary agency work relationships.

However, the circular identifies certain contract types that remain excluded from the scope of the measure. The benefit may not be granted in relation to apprenticeship and domestic work relationships and does not apply to intermittent or on-call work, even where the contract is established on an open-ended basis.

Amount and duration of the exemption

The relief consists of an exemption from payment of 100% of the social security contributions payable by the employer, excluding premiums and contributions due to INAIL, up to a maximum limit of EUR 8,000 per year. The circular also focuses on the duration of the incentive, providing for different periods of use depending on the type of employment relationship established with the worker. In particular, in the event of fixed-term employment, the exemption is due for twelve months from the hiring date. With regard to fixed-term hires, the circular also specifies that the benefit may continue to be used in the event of contract extension, without prejudice to the overall maximum limit of twelve months provided for by law.

If the fixed-term employment relationship is subsequently converted into an open-ended contract, the relief may be granted for an overall maximum period of eighteen months starting from the date of the initial hiring. In this regard, INPS points out that this extension applies only where the fixed-term relationship has already benefited from the exemption and is subsequently stabilised.

Where, instead, the hiring is made from the outset under an open-ended employment contract, the benefit is due for a period of twenty-four months from the hiring date.

Compatibility of the exemption with State aid rules and other relief measures

The clarifications provided by INPS in the circular also include those concerning the relationship between the exemption and State aid rules, as well as other hiring incentives. In the first respect, the Institute specifies that the measure does not fall within the scope of European State aid rules, as it is a general measure addressed to private employers as a whole.

As regards the relationship with other hiring incentives, INPS recalls that the benefit may not be combined with other exemptions or relief measures that reduce the contributions payable by the employer. These include, for example, the incentive for hiring disadvantaged women, the Southern Italy contribution relief and the relief granted for hiring NASpI recipients.

It remains possible to combine the exemption with certain measures referred to in the circular, including the increase in the cost deductible for new hires, the relief linked to gender equality certification and, more generally, relief measures consisting of a reduction in the social security contributions payable by the worker, such as the IVS exemption granted to working mothers.

Operational instructions provided by INPS

To access the exemption, interested employers must submit a specific application through the online form available on the Institute’s website in the section: “Benefits Portal (formerly DiResCo)”, indicating the details of the hired worker and the additional information required to determine the amount of the benefit due.

Once the application has been received, the Institute will verify the existence of the employment relationship and the availability of the allocated resources, determine the maximum amount of relief that may be granted and, where the relevant conditions are met, authorise the employer to use the exemption.

Finally, the circular recalls the general conditions to which recognition of the incentive remains subject. The employer must be compliant with social security contribution obligations, must not have committed violations in employment and social legislation matters and must comply with national collective agreements and contracts, as well as regional, territorial or company-level agreements signed by the comparatively most representative trade unions at national level.