Facilitated hiring: changes to access requirements

Decree-law no. 19/2024 (the so-called “PNRR Decree”) has adressed employers’ requirements to access contributory benefits.

In general, the recognition of contributory and regulatory benefits remains subject, among various requirements, to the possession of the DURC (Document of Unemployment and Insurance Status), the absence of labor violations and social legislation provisions, and compliance with national collective agreements and contracts.

As a result of the PNRR Decree, the enjoyment of tax breaks is subject to an additional requirement, aimed at rewarding the employer who acknowledges and legalizes their position.

With regard to this, the new regulation distinguishes two scenarios: the first scenario is the employer who legalizes their contributory and insurance position or any labor and safety violations found, within the deadlines indicated by supervisory bodies and based on specific legislative indications. In this scenario, compliance with provisions and payment of what is due do not limit the recognition of benefits.

The second scenario concerns administrative violations that cannot be legalized (such as, for example, the maximum penalty for employing minors or non-EU citizens without a residence permit). In this scenario, the legislature specifies that the recovery of benefits by the entity that granted them cannot exceed double the fines imposed on the company.