Superbonus Lavoro 2024:120% or 130% deduction for those who hire

The 2024 Superbonus Lavoro is finally operational. This measure, designed to encourage permanent recruitment, offers a large tax deduction of 120% or 130% of the costs incurred by companies for new hires. In this guide, we analyze in detail how it works, who is responsible for it and how to
request it.

What is the 2024 Superbonus Lavoro

The 2024 Superbonus Lavoro is an IRES or IRPEF tax deduction that rewards companies for new permanent hires.

The deduction is equal to 120% of the worker’s costs, but it can rise to 130% for hiring disadvantaged categories. The objective is to encourage stable employment during 2024, providing economic support to companies that expand their workforce

Who is entitled to the 2024 Superbonus Lavoro

The 2024 Superbonus Lavoro is intended for all companies, regardless of their legal form, that hire permanent staff in Italy during 2024. Among the beneficiaries are

  • Economic operators
  • Business income holders
  • Exhibitors in arts and professions
  • Limited companies and individuals
  • Cooperative
  • Sole proprietorships
  • Professionals
  • Companies and entities in ordinary liquidation or subject to judicial liquidation procedures are excluded.

    How the 2024 Superbonus Work Works

    The 2024 Work Superbonus works through a tax deduction on the total cost of new hires. To obtain the bonus, companies must demonstrate an effective increase in employment, i.e. the number of permanent employees at the end of 2024 must be higher than in

    How much does it amount to

    The amount of the Superbonus for work is:

    • 120% of the worker’s costs for permanent hires.
    • 130% of the costs for hiring disadvantaged workers.

    Disadvantaged workers include:

    • People with disabilities
    • Young people eligible for youth employment incentives
    • Women with at least two underage children, victims of violence or unemployed for at least 6 months
    • Former Citizenship Income recipients with no requirements for the Inclusion Check
    • Working-age minors in difficult family situations
  • Workers in regions with GDP per capita below the EU-27 average and an employment rate below the national average
  • How to Apply for the 2024 Work Superbonus

    The Superbonus for work is valid from 1 January 2024. Even if the Implementing Decree was published only on 25 June 2024, the measure is retroactive. The request methods will be defined by the INPS or the Revenue Agency. It is important to monitor the updates to know the details of the application process.

    When does the 2024 Superbonus Work arrive

    The Superbonus for work is active for the entirety of 2024. The implementing provisions were defined in the Decree of 25 June 2024. Even if the formal start of the measure took place in the middle of the year, the bonus applies retroactively starting from January 1, 2024

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