INPS, with message no. 2451 of 23 July, has announced the final deadline for submitting applications to access the employment incentives, in the form of social security contribution relief, provided for by Articles 22, 23 and 24 of the Cohesion Decree (Law Decree no. 60/2024, converted into Law no. 95/2024).
Applications relating to the Youth Incentive, Women Incentive and Single SEZ Incentive may therefore be submitted only by 30 September 2026.
The incentives referred to concern permanent hires and conversions to open-ended employment contracts carried out during the subsidised period provided for by the legislation, namely from 1 September 2024 to 31 December 2025, and allow employers to benefit from an exemption from social security contributions of up to 100% of the social security contributions payable by them, within the limits and subject to the conditions laid down by law.
In particular:
- the Youth Incentive provides for an exemption of up to EUR 500 per month for each young worker under the age of 35 hired under an open-ended employment contract or stabilised through the conversion of a fixed-term contract, increased to EUR 650 per month for hires made at offices or production units located in the regions of the Single SEZ of Southern Italy;
- the Women Incentive grants an exemption of up to EUR 650 per month for the permanent hiring of disadvantaged female workers, for a maximum period of 24 months;
- the Single SEZ Incentive provides for a contribution exemption of up to EUR 650 per month for the permanent hiring of non-managerial staff in the Southern Italian regions covered by the measure.
The Institute clarifies that, following the need expressed by the Ministry of Labour to definitively consolidate the resources allocated to these incentives, as of 1 October 2026 it will no longer be possible to submit new applications for hires or conversions carried out during the incentivised period.
Companies that have not yet submitted their applications should therefore promptly verify their position and submit the requests by the prescribed deadline, in order not to lose the right to the benefits.