With the entry into force of Legislative Decree of 30 April 2026, No. 62 — already renamed the 1 May Decree — the legislature launches a comprehensive package of contributory incentives designed to encourage stable employment and support the most vulnerable categories of workers. For businesses, a concrete window of opportunity opens to reduce labour costs and strengthen their workforce. Understanding how these instruments work is the first step towards using them effectively.
Women's Bonus: full exemption for permanent employment contracts
Article 1 of the decree grants private employers a 100% exemption from social security contributions payable by them in respect of permanent hires of so-called disadvantaged women, made between 1 January and 31 December 2026.
The incentive may be claimed in respect of female workers of any age, resident anywhere, who find themselves in one of the following circumstances:
- absence from regularly paid employment for at least 24 months, without any additional requirements;
- absence from employment for at least 12 months, where they belong to specific disadvantaged categories provided for under EU Regulation No. 651/2014.
The exemption lasts for a maximum of 24 months (reduced to 12 for certain disadvantaged categories) and applies subject to a monthly cap of €650 per female worker, increased to €800 for hires in the regions of the single Special Economic Zone (SEZ) for Southern Italy (ZES unica per il Mezzogiorno). INAIL premiums and contributions remain payable in full at all times. An essential condition is that the hire must generate a net increase in employment compared to the average headcount over the preceding twelve months.
Youth Bonus: under-35s at the centre of the employment strategy
Article 2 extends a similar rationale to hires of workers under 35 years of age who lack stable employment. The 100% contributory exemption, for a maximum of 24 months, applies to non-managerial permanent hires — excluding domestic work contracts and apprenticeship contracts — also made by 31 December 2026.
The requirements applicable to the worker are as follows:
- age below 35 years at the date of hire;
- absence from regularly paid employment for at least 24 months, or for at least 12 months where the individual falls within certain disadvantaged categories.
The monthly cap is set at €500 per worker, but rises to €650 for hires at a registered office or production unit located in Abruzzo, Molise, Campania, Basilicata, Sicily, Puglia, Calabria, Sardinia, Marche and Umbria. The net increase in employment requirement also applies here.