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On 29 July 2026, the INPS issued two highly practical notices concerning two 100 per cent contribution exemptions.
With message no. 2518 of 29 July 2026, the National Social Security Institute (INPS) aims at announcing the launch of the online procedure for submitting applications relating to the incentive for the stabilization of employment relationships – as provided for in Article 4 of Decree-Law No. 62/2026, converted by Law No. 112/2026 – intended for private employers who convert fixed-term contracts into permanent contracts for young people under 35 who have never previously been employed on a permanent contract.
To this purpose, in the message, the Authority:
- states that applications may now be submitted for exemption from social security contributions in respect of the conversion of fixed-term contracts entered into by 30 April 2026 (provided they have an actual duration of no more than twelve months) into permanent contracts, carried out between 1 August and 31 December 2026;
- sets out the operational procedures for making claims, the authorization procedures, the rules governing the refund of the 1.40% additional contribution applicable to fixed-term contracts, and the instructions for reporting the benefit in the Uniemens data flows, together with the relevant accounting instructions.
On the other hand, in circular No. 82, published on the same date, the INPS provides instructions regarding the contribution exemption – introduced by Art. 1, paragraphs 210 to 213 of Law 199/2025 – for private employers who, from 1 January 2026, hire women who are mothers of at least three children under the age of 18 and who have been without regular paid employment for at least six months.
In this circular, the INPS sets out the limits of the relief, both in terms of amount (up to €8,000 per year) and duration (which varies depending on the type of employment contract).
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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