The 2024 researcher recruitment bonus is an opportunity for companies to hire research contract holders with significant tax advantages. This guide explains in detail how it works, requirements, and how to access this incentive.
Table of Contents:
What is the Research Recruitment Bonus
The researcher recruitment bonus is a contribution exemption for companies that co-finance innovative doctoral scholarships at 50% and hire staff with a PhD degree. The benefit provides for a reduction of up to 7,500 euros for each
permanent employment.
Bonus Details
- Amount of relief: The relief is 3,750 euros on an annual basis, applicable monthly, for a maximum of two years. The maximum amount for each recruitment is 7,500 euros
- Validity: The bonus is valid until December 31, 2026, as part of the national recovery and resilience plan (PNRR).
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Who is entitled to the Research Recruitment Bonus
The bonus is aimed at private companies that:
- participate in the co-financing of 50% of innovative doctoral scholarships
- they hire staff with an indefinite contract with a PhD degree or holders of research contracts at universities or research institutions.
How the Research Recruitment Bonus works
The benefit provides for the exemption from paying employers’ social security contributions, excluding premiums and contributions due to INAIL. The maximum amount recognized is 3,750 euros per year, adjusted on a monthly basis, applicable for
a maximum of two years.
Limits and Rules
- Maximum two hires: Each company can request the benefit for a maximum of two permanent hires for each funded doctoral grant.
- De minimis regime: The benefit must comply with the provisions regarding the de minimis regime.
How to Get the 2024 Research Recruitment Bonus
Interested companies must submit their application for access to the bonus electronically through the platform of the Ministry of University and Research (MUR) available from 16 May 2024. The application, digitally signed, must be accompanied by documentation proving that you meet the requirements
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Procedure
- Submission of the application: The application must be submitted online through SPID or CIE.
- Evaluation: The MUR communicates the outcome of the request and, if approved, notifies the INPS for the management of the exemption.
- Contribution compensation: The bonus can be used through contribution compensation in monthly complaints submitted to the INPS.
Duration of the Facilitation
The tax exemption is applicable for a maximum period of 24 months, from January 1, 2024 to December 31, 2026.
Objectives of the Research Recruitment Bonus
The main objective is to promote and strengthen highly qualified and specialized post-graduate profiles, responding to the needs of companies on the national territory. This measure is in line with the objectives of the PNRR
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Regulatory References
- Decree-Law no. 13 of 24 February 2023
- Interministerial Decree No. 1456 of 19-10-2023
- Directorial Decree No. 644 of 15-05-2024
The 2024 research recruitment bonus offers a significant opportunity for companies to integrate highly qualified personnel on favorable terms. Interested companies are invited to follow the updates and operating instructions to benefit from this facility
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