In 2024, the Italian government introduced a series of incentives and concessions to encourage the hiring of different categories of workers. These incentives, provided for by the 2024 Budget Law and other related decrees, offer contribution relief and economic support for companies that decide to hire new employees. In this guide, we’ll explore all the hiring incentives available in 2024, who can benefit from them, and how to apply for
them.
What is a Hiring Incentive?
Hiring incentives are regulatory or economic benefits granted to employers who hire certain categories of people, often disadvantaged workers. These public contributions serve to support part of labor costs, offering a partial or total reduction in social security contributions for a specific period
.
List of Recruitment Incentives 2024
Here’s a detailed list of all the hiring bonuses and incentives available in 2024:
1. New Youth Bonus
The May Day Decree 2024 introduces a new bonus for stable youth employment. This incentive offers private employers an exemption from paying 100% of social security contributions, up to a maximum of 500 euros per month for 24 months, for the recruitment of
young people under 35.
2. Superbonus Lavoro 2024
The 2024 Labor Superbonus, introduced by the May Day Decree, rewards companies that hire new employees, with an IRES or IRPEF tax deduction maximized at 120% and 130% for disadvantaged workers.
3. Women’s Bonus 2024
This incentive, aimed at private employers who hire disadvantaged workers, provides for an exemption from paying 100% of social security contributions, up to 650 euros per month for a maximum of 24 months.
4. Bonus ZES
The ZES Bonus offers an exemption from paying 100% of social security contributions for permanent recruitment in companies located in the Special Economic Zones of the South.
5. North Center Self-Employment Bonus
This incentive provides for the exemption from paying 100% of social security contributions for the unemployed, inactive or unemployed under 35 who start a business activity in strategic sectors by 31 December 2025.
6. New Mom Recruitment Bonus
The 2024 Budget Law includes specific benefits for companies that hire new mothers, offering incentives to promote female employment.
7. Contribution Relief for Hiring Women Victims of Violence
This contribution relief, introduced by the 2024 Budget Law, provides for the exemption from paying social security contributions for the recruitment of women victims of violence, up to a maximum of 8,000 euros per year.
8. Women’s Recruitment Concessions
This incentive reduces contributions for employers who hire women who have not been in regular paid employment for at least 24 months, or 6 months if they reside in disadvantaged areas.
9. Youth Under 30 Recruitment Bonus
This bonus offers a contribution exemption equal to 50% of the gross monthly taxable wage, up to 3,000 euros on an annual basis, for companies that hire young people under 30.
10. South Decontribution Incentives
This benefit consists of a 30% discount on pension contributions, granted to southern companies, and has been extended until 30 June 2024.
11. ADI and SFL Beneficiary Recruitment Bonus
This incentive provides for the total or 50% exemption of contributions for the recruitment of Inclusion Check (ADI) or Support for Training and Work (SFL) recipients.
12. Apprenticeship Recruitment Facilitations
Companies that hire young people aged 15 to 29 with an apprenticeship contract can benefit from contribution benefits for the entire duration of the contract and for the 12 months following the transformation to an indefinite period.
13. Researcher Recruitment Bonus
This incentive, confirmed for 2024, provides for a contribution relief of up to 7,500 euros for companies that hire researchers.
14. Concessions for Over 50
Companies that hire workers over 50 can benefit from a 50% decontribution.
15. Incentive for the replacement of furloughed workers
Employers who hire to replace workers on leave can benefit from a 50% contribution relief for up to 12 months.
16. Disability Hiring Incentives
Companies that hire people with disabilities can benefit from incentives that vary according to the degree of disability of the hired worker.
17. NASPI Earners Incentive
Employers who hire recipients of the New Social Employment Insurance can access a benefit equal to 20% of the monthly allowance that would have been paid to the worker.
18. Refund of Additional Contribution to NASPI
Financing
This incentive provides for the return of the additional NASPI financing contribution in the event of the transformation of the contract for an indefinite period.
19. Concessions and Recruitment in Cooperatives
Cooperatives established as of January 1, 2022 can benefit from a total exemption from employer social security contributions, up to 6,000 euros per year.
20. ADRCIGS Worker Recruitment Incentives
This contribution relief is intended for companies that hire workers in extraordinary layoffs, offering a 10% reduction in social security contributions.
21. CIGS Receiver Relief for at least 3 months
Companies that hire employees who have received the Extraordinary Social Security Fund (CIGS) allowance for at least 3 months can benefit from a 10% reduction in social security contributions.
22. NEET Under 30 Confidential Recruitment
This incentive offers a contribution exemption equal to 50% of the gross monthly taxable wage for companies that hire young NEETs under 30.
23. Recruitment Facilitation and Gender Equality Certification
This bonus offers a 1% contribution relief for companies that have obtained the certification of gender equality.
24. Disadvantaged Worker Hiring Bonus
This tax incentive recognizes a discount on IRES or IRPEF equal to 130% of the costs incurred for hiring disadvantaged workers.
Regional Concessions for Recruitment
In addition to national incentives, there are also numerous regional recruitment benefits available. These are promoted and managed by regional governments and provide additional opportunities for local businesses
.
