Last Updated on May 12, 2026
Decree Law 62 of 30 April 2026 has been published, governing organic intervention on different aspects of the labour market. This measure redesigns the system of recruitment incentives for 2026, strengthens the role of collective bargaining as a parameter for determining a “fair wage“, and introduces specific safeguards for digital platform workers.
CONTRIBUTION EXEMPTIONS
This Decree fully repeals the incentive system provided for by the Milleproroghe 2026 Decree Law and replaces it with a new regulatory framework. In particular, it introduces a 100% social security contribution exemption for employers (excluding INAIL premiums and contributions) in companies that:
- from 1 January to 31 December 2026, hire, with open-ended contracts, women of any age resident anywhere in Italy who have been unemployed for at least 24 months or for 12 months and belonging to categories classed as disadvantaged by EU legislation (Women’s Bonus). Applicable for a maximum period of 24 months, or 12 months for disadvantaged workers, the incentive shall amount to 650 euros per month for each woman, or 800 euros for those resident in regions in Southern Italy (so-called ZES);
- from 1 January to 31 December 2026, hire, with open-ended contracts, non-executive personnel under 35 years of age, who have been unemployed for at least 24 months or for 12 months and belonging to categories classed as disadvantaged by EU legislation (Young People’s Bonus). Applicable for a maximum period of 24 months, the incentive shall amount to 500 euros per month for each worker, or 650 euros for hirings in regions in Southern Italy (ZES);
- from 1 January to 31 December 2026, employ up to 10 workers and hire, with open-ended contracts in the ZES regions, workers aged 35 or older who have been unemployed for at least 24 months (ZES Bonus). Applicable for a maximum period of 24 months, the incentive shall amount to 650 euros per month for each worker;
- between 1 August and 31 December 2026, transform into open-ended contracts, contracts with a fixed term of up to 12 months stipulated by 30 April 2026 with workers under the age of 35 who have never had open-ended contracts (Stabilisation Bonus). Applicable for a maximum period of 24 months, the incentive shall amount to 500 euros per month for each worker.
Access to the above benefits is subject to: i) the achievement of a net employment increase, calculated on a monthly basis by comparing the average number of employees in the previous 12 months; ii) the absence of economic redundancies (individual and/or collective) in the 6 months prior to the hiring in question; iii) retention of the job of the employee hired under the incentive, with annulment of the incentive if the employer, during the 6 months following the hiring, dismisses the hired worker or other employee with the same qualification in the same production unit for justified objective reason.
With regard to the stabilisation of fixed-term contracts, the effectiveness of the measure is subject to authorisation by the European Commission.
From the date of its conversion, the decree also introduces tax relief for companies certified as having put in place measures for work-life balance. This relief consists of an exemption of up to 1% of the employer’s social security contributions, up to a maximum of 50,000 euros per year per company. Relative implementation methods will be defined by a subsequent ministerial decree.
FAIR WAGE AND CONTRACT RENEWALS
The Decree identifies, in implementation of art. 36 of the Italian Constitution, the reference parameter for determining appropriate wages, defining a “fair wage” as the total economic remuneration (TEC) as per the collective agreement stipulated by the most representative trade unions based on the employer’s sector, production category, activity, and characteristics. Economic remuneration stipulated by different collective agreements may not be lower than those of the most representative contracts. Similarly, for those sectors without collective bargaining, the reference shall be the total economic remuneration of the most relevant collective agreement, namely the one with the scope of application closest to the activity in question. Compliance with this parameter is a condition for access to the above-mentioned incentives.
This measure introduces an integrated monitoring system for remuneration based on the sharing of data between public bodies and calls for an annual report on salaries to be drawn up by the Ministry of Labour as well as the establishment at the National Council for Economics and Labour (CNEL) of an archive of corporate and territorial collective agreements.
In order to counteract delays in contract renewals, the measure also provides for a mechanism that automatically adjusts wages by 30% of the variation of the Harmonised Index of Consumer Prices (HICP), if the collective agreement is not renewed within 12 months of its natural expiry date. The new regulations apply to contracts expiring after 1 May 2026 and, for those already expired, from 1 January 2027.
Finally, it introduces the obligation for employers to indicate the unique alphanumeric code of the collective agreement in employment contracts and paychecks.
DIGITAL WORK
In implementation of Directive (EU) 2024/2831, the decree introduces regulations for correct qualification of providers operating through digital platforms, establishing that the nature of their relationship must be ascertained based on the actual methods used. To this end, a presumption of employment exists if the platform, also thanks to algorithmic systems, exercises powers of organisation, management, control, evaluation, limitation of access to services, or unilateral determination of compensation.
To combat instances of undeclared work, the identification of risk indicators and the data that the platforms are required to communicate is delegated to a ministerial decree. In any case, the platforms must retain information relating to access, assignments, waste, and remuneration, guaranteeing its availability to workers and inspection bodies for 5 years. The platforms must also comply with the obligation of transparency on automated or algorithmic systems, with recognition for the worker of the right to explanations for related decisions and to request a review with human intervention.
With specific regard to riders, access to the platforms is only permitted through digital identification systems (SPID, CIE, CNS) or multi-factor authentication, and accounts must not be transferred to third parties. As of 1 July 2026, client companies must keep a Single Labour Book (LUL) also for these workers and the latter must complete a mandatory safety course on the Information System for Social and Work Inclusion (SIISL) platform within 30 days from starting work.
SUPPLEMENTARY SOCIAL SECURITY
For those employers obliged by the 2026 Finance Bill to pay severance indemnity to the INPS Treasury Fund from 1 January 2026, the deadline for contributions relating to the first half of the year has been deferred to 16 July 2026, without the application of sanctions.
Toffoletto De Luca Tamajo is at your disposal should you need any further clarification and/or details.
