The “Cohesion Decree” has introduced a new contributory exemption for the recruitment of permanent staff. This exemption will be available for up to 24 months for the recruitment of young people who, as of the start date, have not yet reached 35 years of age and have never been employed on a permanent basis..
The “Cohesion Decree” has introduced a new contributory exemption for the recruitment of permanent staff. This exemption will be available for up to 24 months for the recruitment of young people who, as of the start date, have not yet reached 35 years of age and have never been employed on a permanent basis.
The measure of the exemption for companies is equal to 100% of the INPS contributions payable by the employer, up to a maximum monthly limit of €500 for each “under 35” employed. Moreover, the monthly limit increases to €650 for new recruits in locations in the southern part of the national territory.
Regarding the timing of the exemption’s implementation, the “Cohesion Decree” states that it can be applied to new recruits employed beteen the 1st of September 2024, and the 31st of December 2025. The entry into force, however, is still subject to approval by the European Commission.
To benefit from the exemption, employers will therefore have to wait, while also meeting the general requirements for enjoying contributory benefits, such as having a regular DURC and complying with legal and contractual labor regulations. In fact, in addition to authorization from the European Union, the exemption will also necessitate the publication of the usual operational instructions by INPS.
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