Extension and Reshaping of Social Security Contribution Exemptions – “Decreto Coesione”
- Youth bonus under 35: incentives are now available until April 30, 2026. For hires made by December 31, 2025, the exemption remains at 100%; from January 1, 2026, it is set at 70% (up to €500 per month). However, where a net increase in employment is achieved, the benefit returns to 100%. The ZES area is extended to include Marche and Umbria, with exemptions of up to €650 per month.
- Women bonus: the possibility to hire female employees in the Single ZES regions with contribution exemptions is extended until December 31, 2026, maintaining all existing benefits and subject to specific timing conditions.
- ZES incentives: incentives aimed at employment development in areas of complex industrial crisis are also extended until April 30, 2026, with exemption rates ranging between 100% and 70% depending on the hiring date, and the possibility of reverting to 100% in the event of net employment growth.
Contribution Compliance
INPS, through a recent circular, has introduced an innovative compliance system based on the issuance of communications to employers falling within the Synthetic Contribution Reliability Indices (ISAC).
These communications, which are non-penal in nature, aim to encourage continuous verification of the accuracy of declared data and, where necessary, to promote voluntary regularization without the risk of additional penalties.
The indicators are developed by cross-referencing tax and contribution data and currently apply to sectors such as wholesale food trade and accommodation services.
Alignment with ISAC indicators entails reward mechanisms and reduces the risk of inspections. Our firm can support you in analyzing these indicators and in managing any responses to INPS.
Electoral Leave: Rights, Procedures and Remuneration
In relation to recent referendum operations, employees engaged in polling station activities are entitled to paid leave for all relevant days, including any overtime incurred during vote counting.
For non-working days or public holidays, employees may choose between additional pay or compensatory rest: such choice should be agreed upon, but in the absence of agreement, the employer’s decision prevails.
Proper management of documentation and tax aspects remains essential, and our support ensures full compliance with all procedural requirements and deadlines.
Gender Equality Report: Deadline April 30, 2026
Companies with more than 50 employees (and, on a voluntary basis, smaller companies) are required to submit the biennial report on the situation of male and female employees by April 30, 2026.
Failure to comply may result in administrative sanctions and the potential suspension of contribution benefits.
We can assist you in the preparation and updating of the report, ensuring compliance and timeliness to mitigate any risk.