2024 sees the introduction of the hiring bonus for workers deserving greater protection, a measure aimed at encouraging recruitment through a large deduction of 130% of labor costs. This article provides a detailed guide on what the bonus is, who can benefit from it, how it works and what’s new in 2024
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What is the Hiring Bonus for Worker Worthy of Greater Protection
The employment bonus for workers deserving greater protection 2024 is an IRES or IRPEF tax deduction of 130% reserved for those who hire permanent staff belonging to specific categories. This measure, also known as Superbonus Lavoro 2024, has been increased compared to the past, going from a deduction of 120% to 130%. Its objective is to encourage recruitment through a significant tax reduction on labor costs
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Categories of Workers Deserving Greater Protection
Workers deserving greater protection are identified in Annex 1 of Legislative Decree 16 October 2023 and include:
- People with disabilities.
- Disadvantaged people, former patients in psychiatric hospitals, drug addicts, alcoholics, minors in family difficulties, prisoners and convicts admitted to alternative measures.
- Women with at least two children under 18 years of age or who have been unemployed for at least 6 months resident in regions eligible for European Union funding.
- Women victims of violence, included in protection courses certified by anti-violence centers.
- Young people eligible for youth employment incentives.
- Former Citizenship Income recipients with no requirements for the Inclusion Check.
- Workers with a place of work in regions with a per capita GDP lower than 75% of the EU27 average.
Who Can Claim the Bonus
The bonus can be requested by companies of any legal form that hire permanent staff in Italy during 2024. These include economic operators, business income holders, arts and professions, limited companies, partnerships, cooperatives, sole proprietorships and professionals. It is essential that the activity was carried out in the 365 days preceding the first day of the tax period following December 31, 2023
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How the Bonus Works
The bonus works through a tax deduction of the worker’s total cost for the company, recoverable as a ‘discount’ on IRES or IRPEF taxes. To obtain it, the employer must demonstrate an actual increase in employment, with the number of permanent employees at the end of 2024 higher than that of 2023
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Bonus Amount
The bonus consists of a tax deduction of 130% of the costs incurred for hiring permanent workers belonging to protected categories.
How to Claim the Bonus
The process for claiming the bonus has not yet started. Interested companies can apply following the instructions that will be provided by a specific ministerial notice
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When It Arrives and Retroactivity
It is not yet known when the bonus will actually be available. The measure, scheduled for January 1, 2024, will be retroactive, applicable for the entire year 2024 once the implementing provisions have been completed
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