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Italian employment and social security regulations

Updated 3 times since CLSTR started tracking revisions of this situation.

What changed

2026-09-21 13:29 UTC → 2026-09-22 07:47 UTC · added removed

Italy has introduced several measures regarding employment and social security contributions. Under the Budget Law, the government offers hiring bonuses to private employers who convert fixed-term contracts into permanent roles. These incentives, available until December 31, 2026, target workers under 35 and mothers with dependent children. Companies can receive social security contribution relief of up to 500 euros per month per worker, increasing to 800 euros in Special Economic Zones (ZES). To specifically boost female employment, the Ministry of Labour and Social Policies has re-funded the ‘Bonus Donne’ for 2026. Supported by a 141.5 million euro allocation co-financed by the European Social Fund Plus, this incentive provides private employers with a 100% exemption from social security contributions for permanent hires. Monthly savings can reach 650 euros, or 800 euros for hires in the Southern Italy ZES. This measure aims to address the national gender employment gap, where female participation is approximately 53% compared to 70% for men. Regarding taxation for residents working abroad, the Agenzia delle Entrate clarified in response to inquiry n. 5/2026 that individuals maintaining fiscal residence in Italy while working continuously outside the country for their exclusive professional activity can deduct mandatory social security contributions. Following rulings from the Court of Cassation (17747/2024 and 9092/2025), this applies to those spending more than 183 days abroad within a 12-month period. Taxpayers must include contributions in line E21 of the 730 or Redditi model and provide employer certification and original payslips. Newer legislative measures have also been implemented to revise the corporate incentive system and promote work-life balance. balance via Legislative Decree no. 138 of June 26, 2026, aims to create a more organic incentive framework by limiting the total number of incentives offered to businesses. Furthermore, under Law no. 2026.

Versions

  1. 2026-09-22 07:47 UTC Italian employment and social security regulations
  2. 2026-09-21 13:29 UTC Italian employment and social security regulations
  3. 2026-09-14 09:24 UTC Italian employment and social security regulations
  4. 2026-09-13 23:47 UTC Italian employment and social security regulations

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