In Circular No. 57 of 14 May 2026, the Italian National Social Security Institute (INPS) provided the first operational guidance on the contribution exemption introduced by Article 1 of Decree-Law No. 62 of 30 April 2026.
The measure provides for a full exemption from employer social security contributions for permanent hires carried out between 1 January and 31 December 2026 of women classified as disadvantaged and very disadvantaged under Regulation (EU) No. 651/2014, excluding domestic work and apprenticeship relationships.
The duration of the exemption may not exceed 24 months in the case of very disadvantaged women (including those who have been without regularly paid employment for at least 24 months, or for at least 12 months subject to additional conditions) and 12 months for disadvantaged women (including those without employment for at least 6 months). The benefit is granted up to a cap of €650 per month for each employee, which may be increased to €800 in the case of hires carried out in Southern Italy’s ZES (Special Economic Zones).
The exemption is also subject to compliance with the general conditions governing employment incentives, including, in particular, social security compliance, the absence of violations of labour and social security legislation, and compliance with the applicable collective bargaining agreements.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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