The 2024 women’s bonus was introduced to encourage the recruitment of women throughout Italy, with particular attention to the regions of the South. This incentive, which provides for a total contribution relief for permanent recruitment, was established by the Decree of May 1, 2024, approved by the Senate on 25 June 2024
.
In this guide, we will explain in a clear and detailed way what the 2024 women’s bonus is, who it is entitled to, when it will be available and how it works.
What is the 2024 women’s bonus
The 2024 women’s bonus consists of an exemption equal to 100% of the social security contributions paid to employers who hire disadvantaged workers indefinitely. The incentive, recognized up to 650 euros per month for a maximum of 24 months, aims to promote equal opportunities in the labor market
.
Who is entitled to the 2024 women’s bonus
The 2024 women’s bonus is aimed at private employers who hire disadvantaged workers from September 1, 2024 to December 31, 2025. The beneficiaries must be women of any age and resident in Italy, who have not been in regularly paid employment for at least 24 months
.
In the regions of the South (Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sicily and Sardinia), the relief also applies to the recruitment of women without employment for at least 6 months.
How does the 2024 women’s bonus work
The 2024 women’s bonus provides for total exemption from paying employers’ social security contributions, excluding contributions for employee pension benefits and INAIL benefits. Pension contribution rates (IVS) are generally 33%, divided into 23.81% paid by the employer and 9.19% paid by the
worker.
The Decree of May 1, 2024 specifies that:
- The exemption does not apply to domestic work or apprenticeship relationships
- Recruitments must result in a net increase in employment, calculated on the basis of the difference between the number of workers employed in each month and the average number of workers employed in the previous 12 months
- for employees with a part-time contract, the calculation is weighted based on the ratio between the number of agreed hours and the number of hours of normal full-time working hours
- for employers who benefit from the exemption, when determining the down payments due for the current tax period as of December 31, 2027, the tax that would have been determined without applying the 2024 women’s bonus is considered
The procedures for implementing the exemption will be defined by a decree of the Minister of Labor and Social Policies, in collaboration with the INPS.
Cumulability
The 2024 women’s bonus cannot be combined with other exemptions or reductions in funding rates provided for by current legislation. However, it is compatible with the increase in the cost allowed as a deduction, such as the 2024 Superbonus for work or the 2024 new hires bonus
.
How to apply for the 2024 women’s bonus
The procedures for requesting the 2024 women’s bonus for eligible employers have not yet been clarified. The INPS will manage the procedures and the instances. As soon as details on the implementing decree are available, we will provide further
updates.
When does the 2024 women’s bonus arrive
The 2024 women’s bonus should be operational by the end of 2024, once the decree implementing the measure has been published.
Resources
The May Day Decree 2024 allocated the following funds for the 2024 women’s bonus:
- 7.1 million euros for 2024
- 107.3 million euros for 2025
- 208.2 million euros for 2026
- 115.7 million euros for 2027
These funds come from the National Youth, Women and Work Program 2021-2027.
Other women’s hiring bonuses
During the legislature, various bonuses were introduced to encourage work-life balance for women. We recommend consulting the guides on concessions for hiring disadvantaged women and on contribution bonuses for gender equality. An in-depth analysis is also available on bonuses for hiring new mothers and on payroll bonuses
for mothers.
The guide to the May 1 Decree 2024
For a complete overview of the measures introduced by the May 1 Decree 2024, we provide a detailed guide. This decree includes the 2024 Labor Superbonus and other important initiatives for the labor market
.
Other help and updates
You may also be interested in the guide to the 2024 new hires bonus and the in-depth analysis of all the 2024 business bonuses. For more information, you can consult our page dedicated to business aid.
The 2024 women’s bonus represents an important opportunity to promote female employment, especially in the regions of the South. It is essential to stay updated on the request methods and on the implementing decrees to make the most of this facility. Keep following our blog for updates and more details
.