In 2024, the government introduced a series of bonuses and concessions to support Italian businesses. These incentives, provided for by the 2024 Budget Law and other related decrees, are aimed at small, medium and large companies operating in various sectors. Below, a detailed guide on how they work and how to request them
.
Table of Contents:
Superbonus Lavoro 2024
The May Day Decree confirmed the “Superbonus Lavoro”, a tax incentive for companies that hire new employees, with particular attention to disadvantaged workers such as young people under 30, recipients of Inclusion Allowances and the unemployed.
The benefit consists of a large IRES or IRPEF tax deduction
, which varies:
- 120% for all permanent hires.
- 130% for disadvantaged workers, such as people with disabilities, young people, women with at least two underage children, former recipients of citizenship income without requirements for the Inclusion Allowance, minors in difficult family situations, workers in regions with a GDP per capita lower than the EU27 average and an employment rate lower than the national average.
Business Digitalization Bonus
The 2024 business digitization bonus is a tax credit introduced to promote digitalization and the green transformation of companies. This is a PNRR tax credit that ranges from 5% to 45% and is recognized for new investments made in the 2024-2025 two-year period. It can only be used in compensation through the F24 model and is up to all companies resident
in Italy.
Self-employment North Center and Rest in the South 2.0
The May Day Decree introduced two self-employment measures: “Central-Northern Italy Self-Employment” and “Rest in the South 2.0”. These incentives are intended for young people under 35, unemployed for at least 12 months, people in conditions of marginality and social vulnerability, unemployed, inactive and unemployed women, as well as unemployed beneficiaries of social safety nets. Incentives include:
- Voucher for the purchase of goods and services necessary to start the business.
- Non-repayable contributions for investments of up to 120,000 euros and for investments over 120,000 euros up to 200,000 euros.
ZES Unica Sud benefits
The ZES Unica Mezzogiorno is a special economic zone that offers special conditions for companies operating in the regions of Campania, Puglia, Basilicata, Calabria, Sicily, Sardinia and Molise. The benefits include a tax credit compensable with tax debts and taxes for the acquisition
of capital goods.
New 2024 Youth Bonus
This bonus promotes stable youth employment through incentives for employers who hire young people under 35 with permanent contracts or stabilize fixed-term employees. It provides for the exemption from paying 100% of employers’ social security contributions, within the limit of 500 euros per month for a maximum of
24 months.
Women’s Bonus 2024
The 2024 women’s bonus promotes equal opportunities in the labor market for disadvantaged workers. Employers who hire disadvantaged workers can benefit from the exemption from paying 100% of social security contributions, within the limit of 650 euros per month, for a maximum of 24 months
.
Bonus ZES
The ZES bonus provides for the exemption from paying 100% of social security contributions for employers who hire non-executive personnel for an indefinite period in the regions of the unique Special Economic Zone for the South.
Exemptions from ADI or SFL Beneficiary Contributions
Companies that hire permanent recipients of Inclusion Allowance or Training and Work Support are entitled to the exemption of 100% of contributions (up to 8,000 euros per year), while for fixed-term or seasonal hires the exemption is 50% (up to 4,000 euros per year).
Business Energy Bonus
As of January 1, 2024, the incentive package for energy-intensive companies has been renewed, with specific discounts and incentives for companies with high energy consumption.
Energy Transition Bonus 5.0
This tax credit, worth between 5% and 45%, supports business investments aimed at reducing energy consumption. Requests are expected to start soon
.
Recruitment Relief for Women Victims of Violence
The 2024 Budget Law provides for tax relief for the recruitment of women victims of violence, with the exemption from paying social security contributions paid by the employer, up to 8,000 euros per year.
Gender Equality Contribution Bonus
This bonus offers a 1% reduction on total contributions for private employers who promote gender equality, with a maximum of 50,000 euros.
New Sabatini
Refinanced with 100 million euros for 2024, Nuova Sabatini supports investments in capital goods by micro, small and medium-sized enterprises.
Southern Business Bonus
The 2024 Southern Bonuses include concessions, contributions and funding for those who start or develop business activities in the regions of the South.
Creative SMEs Fund
The Creative SMEs Fund, refinanced for 2024, finances projects in the cultural and creative fields through non-repayable contributions and other concessions.
Sustainable Growth Fund for Southern Businesses
From 10 July 2024, it is possible to apply for ‘Smart Specialization’, a measure of the Fund for Sustainable Growth aimed at companies in the South.
Calabria Tourism Bonus
The Kaire 2024 call recognizes incentives for hiring disadvantaged unemployed workers and workers with disabilities in the Calabria tourism supply chain.
Call for New Companies 2024 Rome and Province
The call offers non-repayable contributions of up to 2,500 euros to encourage the creation of new companies in Rome and its province.
Lombardy Vehicle Renewal Call
The Lombardy Region has made new contributions available for companies that replace polluting vehicles with environmentally friendly vehicles, with funding of up to 30,000 euros.
