In 2024, there are numerous incentives available for companies that hire people who belong to protected categories. Protected categories include individuals with a civil disability greater than 45%, disabled at work with a disability greater than 33%, disabled war civilians, blind, deaf and dumb people, widows, orphans, refugees, victims of terrorism and organized crime. These incentives aim to promote the social and labor inclusion of
these subjects.
Incentives provided for by law 68/99
The law of 12 March 1999, n. 68, containing “Regulations for the right to work of the disabled”, provides various incentives for companies that hire people belonging to protected categories. Incentives include:
- 70% contribution relief for 36 months:
- For every disabled worker with a reduction in working capacity greater than 79% or with disabilities classified from the 1st to the 3rd category of the tables attached to the Consolidated Text of the rules on war pensions.
- 35% contribution relief for 36 months:
- For every disabled worker hired under an indefinite contract, with a reduction in working capacity between 67% and 79% or with disabilities classified from the 4th to the 6th category of the tables attached to the Consolidated Text of the rules on war pensions.
- 70% contribution relief for 60 months:
- For every worker with intellectual and mental disabilities that results in a reduction in work capacity of more than 45%, in the case of permanent or fixed-term employment with a duration of not less than 12 months.
Employment bonus for disabled people 2024
The recruitment bonus for disabled people under 35 is a one-time contribution recognized to third sector bodies and organizations that hire people with disabilities under 35 years of age. This incentive is valid for permanent hires made between August 1, 2020 and September 30, 2024. The application for this bonus must be submitted during 2024, pending the INPS directives and the implementing decree
.
Hiring bonus for autistic workers
Social start-ups resident in Italy and innovative companies that hire autistic workers can benefit from a tax and contribution exemption. To enjoy these benefits, hires must represent at least two-thirds of the workforce. Operating profits for 5 years will be exempt from income tax and IRAP. In addition, for a three-year period, a social security incentive of 70% will be granted on the gross monthly wage of autistic workers hired indefinitely
.
Regional aid for companies that hire protected categories
Companies that hire protected categories can benefit from incentives funded by the Regional Fund for the Employment of the Disabled. This fund funds regional job placement programs and contributions for the adoption of reasonable accommodations for workers with disabilities. It also includes contributions for the removal of architectural barriers and for the establishment of the person responsible for job placement
.
The incentives for hiring protected categories in 2024 are fundamental tools to promote the social and labor inclusion of individuals with disabilities or members of disadvantaged groups. Companies can benefit from significant tax and contribution relief, while contributing to the creation of a more inclusive and diverse work environment
.
