The super-deduction for personnel costs, available to employers hiring new staff on open-ended contracts that result in a net increase in employment, is extended for the three-year period 2025–2027 under the same conditions as those applied in 2024.
This measure increases the deductible personnel costs for employees hired between 1 January 2025 and 31 December 2027 by 20% in general, or by 30% for individuals in specific categories, such as people with disabilities, young people under 30 eligible for employment incentives, mothers with at least two children, women who are victims of violence and former recipients of the so-called Citizenship Income (reddito di cittadinanza)
