Article 23 of the Cohesion Decree provided for contribution relief for the recruitment of disadvantaged women.
This relief has some features that distinguish it from the relief provided by the 2012 Law, such as the fact that it is not structural but time-based and that it cannot be combined with other incentives.
In order to promote equal opportunities in the labour market for disadvantaged female workers, this provision sets out a 100% exemption of employers’ social security contributions for up to 24 months, with a maximum of €650 per month, for new employees hired on open-ended contracts between 1 September 2024 and 31 December 2025.
The bonus is applicable to women of any age without regular paid employment (for six months in the special economic zone of southern Italy and for twenty-four months regardless of where they live).
It is important to check, in the two years prior to taking up the job, the employee has not had paid employment with a contract of at least six months, a so-called ‘coordinated and continuous collaboration’ with annual remuneration of more than €8,000 or been self-employed with annual income exceeding €4,800.
The unique aspect of this relief, as stated in Article 23(3), is that it is necessary to demonstrate a net increase in employment compared with the average of the previous 12 months, i.e. the average number of annual labour units (ALUs) in the year preceding the recruitment compared with the average number of ALUs in the year following the recruitment.
As with the UNDER35 relief, the benefit is subject to approval by the European Commission.
