Last Updated on September 29, 2026
Adoption of the Decree implementing art. 6 of Decree Law 62/2026 (so-called May Day or Primo Maggio Decree) converted by Law 112/2026 which established the contribution exemption for companies with family-work balance certification (see our newsflash “May Day (Primo Maggio) Decree: new incentives, fair wages and safeguards for digital work” of 5 May 2026).
Who is eligible?
To qualify for this exemption, companies must have obtained family-work balance certification, issued on the basis of the requirements of UNI/PdR 192:2026 “Management system for work-life balance – Requirements for the well-being of families”, from an accredited body and with a validity of 36 months.
It should be noted that last July, Unioncamere published a specific notice providing for technical assistance services and contributions for companies to help with the costs of the certification in question, applications for which may be submitted from 21 September 2026.
Eligibility for this exemption is also subject to compliance with the general conditions laid down by the law (art. 1, paragraph 1175, of Law 296/2006) on contribution benefits and the legislation on state aid and concerns all contributions, due by employers, excluding INAIL bonuses and so-called minor contributions.
How much and for how long?
Employers will be exempt from payment of the total social security contributions up to 1%, up to a maximum limit of 50,000 euros per year for each company. The exemption is calculated on a monthly basis and detracted from the social security contributions paid by the employer.
It will be granted from 28 June 2026 and may be used for the entire period of the certification validity, or until 31 December 2028, whichever date comes first.
It must be noted, however, that the resources made available by the Decree amount to 7 million euros for 2026 and 12 million euros for each of the years 2027 and 2028. Should the available resources not be sufficient to cover the total eligible applications, the amount of the benefit will be reduced proportionally.
How to apply
Applications can only be submitted electronically to INPS, presumably in the specific “windows” as established by the Institute, following the instructions given by INPS and must in any case include:
- the company’s details;
- the estimated total average monthly pay for the certification validity period;
- the estimated average employer contribution rate for the same period;
- the estimated average workforce over the same period;
- possession of valid UNI/PdR 192:2026 certification, with certificate number, issuing accredited body, and relative date of issue;
- the declaration by the company that it has not been subject to suspension measures regarding contribution exemptions.
When to apply
Companies will need to await instructions from INPS giving the time windows for each year for the submission of applications. Employers submitting their application within the first available window following certification will be granted exemption for the entire period of their certification validity, or until December 31, 2028, whichever date comes first.
What happens in the case of irregularities?
INPS will carry out checks to ascertain effective eligibility for exemption, also by consulting its databases and information available from other competent administrations.
In the event of illicit access to the exemption, the employer shall have to pay the contributions due, together with any fines incurred as per current legislation, and also face any criminal sanctions should the fact constitute a crime.
In addition, should the certification be waivered or withdrawn, the company must promptly notify the INPS and the Department for Family Policies.
Toffoletto De Luca Tamajo is at your disposal for any clarification and/or details you may need and to assist you with feasibility assessment and application to receive this exemption.
