Youth and Women’s Employment Bonus – INPS Circulars and Ministry Slides Published

On May 12, 2025, INPS published Circulars No. 90/2025 and 91/2025, which provide operational guidelines for managing the social security contribution exemptions established by Decree-Law No. 60/2024 (the Cohesion Decree), aimed at promoting stable employment for young people and women.

Circular No. 90/2025 outlines the operational instructions for the 100% exemption from social security contributions for employers hiring young individuals under the age of 35 on permanent contracts, who have never previously had a permanent contract. This exemption applies to both new hires and conversions from fixed-term to permanent contracts. It lasts for 24 months and is capped at €500 per month (€650 in the regions within the Single SEZ for Southern Italy). The exemption is valid for hires and conversions made between September 1, 2024, and December 31, 2025, and from January 31, 2025, to December 31, 2025, in the SEZ regions.

Circular No. 91/2025 provides operational guidelines for the 100% exemption from contributions, up to €650 per month, for hiring women in specific situations. The exemption applies to women who have not held a regularly paid job for at least 24 months, or for at least 6 months if they reside in the Single SEZ regions of Southern Italy, or if the hiring occurs in sectors with a high gender disparity. The benefit lasts for either 12 or 24 months and is applicable to hires made between September 1, 2024, and December 31, 2025, or between January 31, 2025, and December 31, 2025, depending on the specific case.

Additionally, the Ministry of Labour and Social Policies has made explanatory slides available on its website for both bonuses, offering companies useful instructions for properly handling exemption requests and supporting the effective implementation of these measures.