In 2024, it is possible to obtain INPS incentives for the recruitment of detained or interned people. These benefits, in the form of contribution relief and tax credit, are reserved for employers who hire inmates, interns and former patients in judicial psychiatric hospitals. Recently, the CNEL introduced a bill to further enhance these incentives
.
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What is the INPS incentive for hiring prisoners and internees
The incentives for hiring prisoners and internees are benefits recognized by the Italian State for employment contracts, both fixed-term and indefinite, even part-time, intended for these categories.
This aid, introduced by the Law of 8 November 1991, n. 381, and by the Law of 22 June 2000, n. 193 (Smuraglia Law), have been amended with the Ministerial Decree of 24 July 2014, n. 148. The objective is to promote work for these people.
Who are entitled to the incentives
The incentives are aimed at all employers, public and private, from all economic sectors. In particular, the following can access the benefit:
- Social cooperatives that hire inmates, internees, or former patients in judicial psychiatric hospitals.
- Companies that organize production or service activities within prisons, employing inmates and internees.
All companies can hire an inmate, but only social cooperatives can benefit workers employed outside the prison. The use of the benefit is subject to compliance with the rules for the protection of working conditions and compulsory insurance
.
Requirements for access to incentives
The recipients of the measure are social cooperatives or public and private companies that hire:
- Detained or interned in prisons.
- Former patients of judicial psychiatric hospitals.
- Convicted and interned persons admitted to alternative measures to detention and outside work.
How do INPS incentives work
The incentives work through the provision of a tax credit and a contribution relief:
- Tax credit of 520 euros for detained or interned workers, and 300 euros for semi-free workers.
- Contribution relief equal to 95% of the total contribution rates for compulsory social security and welfare insurance.
The benefit also applies for the 18 months following the termination of detention for workers who have benefited from semi-freedom or outside work (24 months for prisoners who have not benefited from semi-freedom).
This includes apprenticeship contracts, on-call or intermittent, and administration contracts. Domestic work relationships are excluded. Companies must enter into an agreement with the prison institution and respect the economic conditions set out in collective employment agreements
.
Cumulability of incentives
The INPS incentives can be combined with:
- Incentive for hiring workers with disabilities.
- Incentive for hiring NaSPI earners.
They cannot be combined with other contribution benefits. The employer can choose which incentive to apply and, once a subsidized contribution scheme has been applied, it will not be possible to apply another one for the same
employment relationship.
How to apply for incentives
The employer must submit an application for admission to relief to the INPS through the online application form “Deti-ARR”, available on the application “ex DiResco – Taxpayer Responsibility Statements – Facilitation Portal”.
Incentives for inmates and interns, 2024 news
As we have seen, the INPS incentives for hiring prisoners and internees are structural measures. However, from 2024, important news could arrive for this measure dedicated to those who hire this category of workers.
In fact, on 29 May 2024, the Assembly of the National Council for Economy and Labor (CNEL) approved a document of observations and proposals regarding study, training and work in prison and outside prison and a bill containing “Provisions for socio-labor inclusion and the reduction of recidivism of people subject to measures limiting or restricting personal freedom issued by the judicial authority”.
