Women’s employment bonus
With Circular No. 91/2025, following the issuance of the implementing decree by the Ministry of Labour in agreement with the Ministry of Economy and Finance, INPS outlines the rules for a 100% exemption from social security contributions for private employers hiring disadvantaged women on open-ended contracts by 31 December 2025.
This incentive, introduced by Article 23 of Decree Law No. 60/2024 (converted with amendments by Law No. 95/2024), aims to promote equal opportunities in the labour market, particularly within the “Single Special Economic Zone” for Southern Italy.
Excluded from the benefit are domestic employment contracts and apprenticeships.
Key Features:
- 100% exemption from employer social security contributions
- Valid for hires by 31 December 2025
- Maximum duration: 24 months
- Monthly cap: €650 per eligible female employee
- Eligibility: private employers, with the requirement that the hire results in a net increase in staff
Who qualifies as a “disadvantaged woman”?
- Women without regular paid employment for at least 24 months
- Women unemployed for at least 6 months and residing in Southern Italy (ZES Unica)
- Women employed in sectors with a significant gender employment gap (as per annual Ministerial Decree)
Additional Notes:
- Part of the 2021–2027 “Youth, Women and Work” programme
- Compliant with EU State Aid Regulations (EU Reg. 651/2014)
- For Southern Italy, EU authorization is required (granted on 31 January 2025)
Parental leave 2025 – enhanced benefits
INPS has issued updated administrative and operational guidance on parental leave entitlements for 2025, as previously anticipated in the 2025 Budget Law circular.
Article 34 of Legislative Decree No. 151/2001 has been strengthened, raising the parental leave allowance to 80% of salary for three months, to be used within the first 6 years of a child’s life.
Who is affected?
- Parents who ended maternity/paternity leave from 1 January 2024: from 2025, the third month of leave is now covered at 80% (previously 60%)
- Parents whose maternity/paternity leave ends from 1 January 2025: an additional month at 80% is introduced from 2025
How can the 3 months at 80% be used?
- Leave can be shared between both parents or fully taken by one
- Parents may also take leave simultaneously for the same child
- Total parental leave per couple: up to 10 months, or 11 months if the father takes at least 3 months (even non-consecutively)
- Leave must be used by the child’s 12th birthday (or 12 years after entry into the family for adopted children)
Summary of parental leave compensation:
- 1 month at 80%, introduced by the 2023 Budget Law
- +1 additional month at 80%, introduced by the 2024 Budget Law
- +1 more month at 80%, introduced by the 2025 Budget Law
- 6 months at 30%, regardless of income
- Final 2 months unpaid (unless income conditions under Art. 34, para. 3, apply)
How to apply?
Online through:
- INPS portal (SPID level 2, CIE 3.0, or CNS required)
- INPS Contact Center
- Patronato assistance centres
Absorption of “superminimo” on job promotion – case law update
Italian Supreme Court – Ordinance No. 11771 of 5 May 2025
This ruling provides important clarification on whether an individual salary supplement (“superminimo”) can be absorbed when an employee is promoted to a higher pay grade.
Case context:
An employee, upon receiving a job classification upgrade, saw their individual superminimo reduced in proportion to the wage increase for the new level.
The employer applied the principle of absorption, offsetting the raise against the previously granted salary supplement.
Court’s Decision:
The Supreme Court confirmed the lower court’s ruling:
In the absence of an explicit clause in the employment contract, the superminimo is not absorbable upon promotion.
Absorption is only permitted for future contractual wage increases set by law or collective agreements, not for classification changes.
Practical Implications:
- Employers should clearly define in individual contracts whether and under what conditions superminimo amounts are absorbable.
- Employees are protected: pay increases due to professional growth should not reduce previously earned salary components.
Conclusion:
Ordinance No. 11771/2025 confirms a worker protection principle, restricting the conditions under which superminimi may be reduced.
Only an explicit agreement allows absorption in case of promotion—balancing employer flexibility with contractual safeguards.
