{"id":11460,"date":"2026-01-07T17:47:26","date_gmt":"2026-01-07T15:47:26","guid":{"rendered":"https:\/\/www.studiopisciotta.com\/?p=11460"},"modified":"2026-01-07T17:56:36","modified_gmt":"2026-01-07T15:56:36","slug":"incentives-and-relief-measures-available-from-1-january-2026-to-reduce-personnel-costs-operational-summary","status":"publish","type":"post","link":"https:\/\/www.studiopisciotta.com\/en\/news\/incentives-and-relief-measures-available-from-1-january-2026-to-reduce-personnel-costs-operational-summary\/","title":{"rendered":"incentives and relief measures available from 1 January 2026 to reduce personnel costs \u2013 operational summary."},"content":{"rendered":"<p>In 2026, a number of tax and social-security measures are available (or have been extended) which can reduce personnel costs. Below are the main opportunities and the minimum checks required in order to use them correctly.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>A) 2026 relief measures (summary)<\/strong><\/p>\n<ul>\n<li><strong>120%\u2013130% super-deduction of labour costs<\/strong> (Art. 4 Legislative Decree No. 213\/2023 and Law No. 207 of 30 December 2024): 120% for new hires\/transformations into open-ended contracts (including apprenticeships); 130% for \u201cdisadvantaged\u201d workers (e.g. people with disabilities, former recipients of Citizenship Income not admitted to the Inclusion Allowance, other categories provided for by law). Requires an increase in employment; applicable until 2027.<\/li>\n<li><strong>Youth Bonus under 35<\/strong> (Decree-Law No. 60 of 7 May 2024, Art. 22):<br \/>\n100% exemption from employer social-security contributions up to EUR 500\/month (EUR 650\/month in workplaces located in the Single SEZ \u2013 \u201cZES unica\u201d), for 24 months, on hires\/transformations into open-ended contracts up to 31.12.2026.<br \/>\nRequirements: under 35, never previously employed on an open-ended contract; <em>de minimis<\/em> regime and net increase in employment.<\/li>\n<li><strong>Youth Bonus for innovative\/sustainable enterprises set up by under-35s<\/strong> (Decree-Law No. 60\/2024, Art. 21): 100% exemption up to EUR 800\/month, for a maximum of 36 months, on open-ended hires up to 31.12.2026; <em>de minimis<\/em> regime and increase in employment.<\/li>\n<li><strong>Women\u2019s Bonus<\/strong> (Decree-Law No. 60\/2024, Art. 23): 100% exemption up to EUR 650\/month; standard duration 24 months (12 months in the cases provided for).<br \/>\nRequirement: female worker \u201cwithout regularly paid employment\u201d for the required period; <em>de minimis<\/em> regime and increase in employment.<\/li>\n<li><strong>SEZ Bonus<\/strong> (Decree-Law No. 60\/2024, Art. 24): 100% exemption up to EUR 650\/month for 24 months, for open-ended hires of workers over 35 who have been unemployed for at least 24 months in the regions of the Single SEZ; applicable to employers with up to 10 employees. Effectiveness subject to the issue of implementing instructions\/procedures.<\/li>\n<li><strong>\u201cDecontribuzione Sud\u201d for SMEs<\/strong> (Law No. 207 of 30 December 2024, Art. 1, paras. 404\u2013426): For employers with up to 250 employees with open-ended staff in the regions of the Single SEZ. For 2026: 20% reduction of employer INPS contributions with a cap of EUR 125\/month for 12 months (<em>de minimis<\/em> regime). Not cumulative with the incentives under Decree-Law No. 60\/2024.<\/li>\n<li><strong>Exemption for women victims of violence<\/strong> (Law No. 213 of 30 December 2023, Art. 1, paras. 191\u2013193; Art. 105-bis Decree-Law No. 34 of 19 May 2020): 100% exemption from employer social-security contributions for women receiving the \u201creddito di libert\u00e0\u201d (\u201cfreedom income\u201d): 12 months (fixed-term contracts), 24 months (open-ended contracts), 18 months in total in the event of transformation.<\/li>\n<li><strong>Gender Equality Certification<\/strong> (Law No. 162 of 5 November 2021, Art. 5, para. 2):<br \/>\nExemption equal to 1% of employer social-security contributions up to EUR 50,000 per year, for a maximum of 36 months from certification.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>B) Essential checks before applying the incentive<\/strong><\/p>\n<ul>\n<li><strong>Regular DURC<\/strong> (single insurance contribution compliance certificate) (Art. 1, para. 1175, Law No. 296\/2006) and correct application of the relevant national collective bargaining agreement (CCNL).<\/li>\n<li><strong>Compliance with occupational health and safety rules<\/strong> (Legislative Decree No. 81\/2008) and absence of serious infringements (Art. 29 Decree-Law No. 19 of 2 March 2024, converted into Law No. 56 of 29 April 2024; INPS Circular No. 150\/2025).<\/li>\n<li><strong>Timely mandatory communications<\/strong> (UNILAV and subsequent changes): delays result in the loss of the benefit for the relevant period (Law No. 205\/2017).<\/li>\n<li><strong>Verification of the \u201cde minimis\u201d regime<\/strong>, where required, and of the net increase in employment (Reg. (EU) No. 1407\/2013; Reg. (EU) No. 2831\/2023).<\/li>\n<li><strong>Check of specific prohibitions<\/strong> (pre-existing obligations, rights of precedence, restrictions on dismissals for certain measures).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>This circular is for information purposes only and does not constitute professional advice on specific cases. For further information or operational assistance, the Firm remains at your disposal.<\/p>\n<p>Kind regards,<\/p>\n<p>6 January 2026\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Avv. Dott. Angelo Pisciotta<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In 2026, a number of tax and social-security measures are available (or have been extended) which can reduce personnel costs. Below are the main opportunities and the minimum checks required in order to use them correctly. &nbsp; A) 2026 relief measures (summary) 120%\u2013130% super-deduction of labour costs (Art. 4 Legislative Decree No. 213\/2023 and Law [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11460","post","type-post","status-publish","format-standard","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>incentives and relief measures available from 1 January 2026 to reduce personnel costs \u2013 operational summary. - Studio Pisciotta<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.studiopisciotta.com\/en\/news\/incentives-and-relief-measures-available-from-1-january-2026-to-reduce-personnel-costs-operational-summary\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"incentives and relief measures available from 1 January 2026 to reduce personnel costs \u2013 operational summary. - Studio Pisciotta\" \/>\n<meta property=\"og:description\" content=\"In 2026, a number of tax and social-security measures are available (or have been extended) which can reduce personnel costs. Below are the main opportunities and the minimum checks required in order to use them correctly. &nbsp; A) 2026 relief measures (summary) 120%\u2013130% super-deduction of labour costs (Art. 4 Legislative Decree No. 213\/2023 and Law [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.studiopisciotta.com\/en\/news\/incentives-and-relief-measures-available-from-1-january-2026-to-reduce-personnel-costs-operational-summary\/\" \/>\n<meta property=\"og:site_name\" content=\"Studio Pisciotta\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-07T15:47:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-07T15:56:36+00:00\" \/>\n<meta name=\"author\" content=\"Avv. Dott. Angelo Pisciotta\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Avv. Dott. 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