MILLEPROROGHE DECREE CONVERTED: EXTENSIONS OF BONUSES
On 1 March 2026, Law No. 26 of 27 February 2026 came into force, converting, with amendments, Decree Law No. 200 of 31 December 2025 concerning “Urgent provisions on regulatory deadlines” (known as the “Milleproroghe Decree”).
The new law, through the insertion of paragraph 1-bis in Article 14 of the Milleproroghe Decree, has made changes in the field of labor, including those concerning the extension of the incentives provided for in Articles 22-24 of Decree Law No. 60 of 7 May 2024 (the so-called “Cohesion Decree”), namely the Under-35 Bonus, the Women Bonus and the Over-34 Bonus for the Single Special Economic Zone (ZES).
Specifically, the new legislation provides that:
- the Under-35 Bonus is extended until 30 April 2026 for both new hires and conversions from fixed-term to permanent contracts;
- the Women Bonus (for so-called disadvantaged workers) is extended for new hires until 31 December 2026 and is also extended to the regions of Marche and Umbria;
- the Over 34 ZES (Special Economic Zone Bonus for Southern Italy) Bonus is extended for hires made until 30 April 2026.
Furthermore, it is envisaged that the contribution exemption for employers:
- in relation to the Under 35 Bonus and the Over 34 ZES Bonus, will decrease from 100% to 70% for hires and conversions carried out from 1 January to 30 April 2026, while remaining at 100% if the same hires result in a net increase in employment;
- with regard to the Women Bonus, remain undifferentiated and based on the sole requirement of net employment growth.
