2026 hiring incentives: three underused tax breaks

Context

In brief

• Three underutilized contribution exemptions in 2026
• Up to 100% exemptions for NASpI, ADI, and women victims of violence
• 20% NASpI bonus for permanent contracts

Key facts

• What: Contribution exemptions for hiring
• When: 2026
• Where: Italy
• Who: Employers
• Amount: Up to 100% of pension contributions

In 2026, in addition to youth bonuses and ZES, three often overlooked but particularly advantageous hiring incentives remain operational for companies: the NASpI bonus, the exemption for women victims of violence, and the contribution exemption for hiring beneficiaries of ADI and SFL. These incentives can amount to up to 100% of pension contributions, offering a significant economic advantage for businesses.

NASpI Bonus

Employers who hire full-time and permanent workers benefiting from NASpI are entitled to a 20% economic incentive. This exemption is provided by Article 2, paragraph 10-bis, of Law 28 June 2012, number 92. The incentive is particularly advantageous for companies seeking to reduce labor costs and encourage employment.

"The NASpI incentive is a concrete opportunity for companies that want to invest in human capital."

For example, a company in Lugano that hires a worker with an annual gross salary of 30,000 euros can save up to 6,000 euros in pension contributions in the first year. This saving can be reinvested in training or other company projects, improving the competitiveness of the business.

Exemptions for women victims of violence

Another little-used but very advantageous incentive is the contribution exemption for hiring women victims of violence. This exemption aims to support the employment of these women, offering companies a contribution exemption of up to 100%.

In Ticino, for example, a company in Bellinzona that hires a woman victim of violence with an annual gross salary of 25,000 euros can save up to 5,000 euros in pension contributions. This incentive not only reduces costs for the company but also contributes to an important social goal.

Contribution exemption for ADI and SFL beneficiaries

Finally, companies can benefit from a contribution exemption for hiring beneficiaries of ADI (Unemployment and Disability Insurance) and SFL (Support for Training and Work). This incentive is particularly useful for companies that want to hire workers with difficulties in entering the labor market.

For a company in Locarno that hires an ADI beneficiary with an annual gross salary of 28,000 euros, the savings on pension contributions can amount to up to 5,600 euros. This incentive is valid for a maximum period of 12 months and can be combined with other contribution exemptions.

Operational checklist

1. Verify the worker's eligibility for the various incentives. 2. Ensure the hiring is permanent and full-time. 3. Calculate the contribution savings based on the annual gross salary. 4. Submit the incentive application to INPS within the prescribed deadlines. 5. Monitor the requirements for maintaining the incentive.

Comparison of practical scenarios

• Scenario 1: A company in Lugano hires a NASpI beneficiary and saves 6,000 euros in contributions.
• Scenario 2: A company in Bellinzona hires a woman victim of violence and saves 5,000 euros.
• Scenario 3: A company in Locarno hires an ADI beneficiary and saves 5,600 euros.

These three incentives, although underutilized, offer significant opportunities for companies that want to reduce labor costs and contribute to employment growth.

Operational details

Practical Implications for Cross-Border Workers

The new tax incentives introduced by the Italian government for 2026 can have a significant impact on cross-border workers who work in Ticino and reside in Italy. In particular, cross-border workers can benefit from tax relief if they hire workers who are beneficiaries of NASpI, victims of domestic violence, or beneficiaries of ADI (Disemployment Allowance) and SFL (Support for Training and Work). These incentives are particularly relevant for Ticinese municipalities such as Lugano, Bellinzona, and Locarno, where the presence of cross-border workers is high.

Comparison with the Previous Situation

Before 2026, hiring incentives were less advantageous and less widespread. For example, tax relief was limited to specific categories of workers and did not offer such significant exemptions. With the introduction of these new tax reliefs, companies can obtain exemptions of up to 100%, significantly reducing the cost of labor. This can translate into more hiring opportunities and greater economic stability for workers.

Concrete Scenarios

Suppose a company in Ticino wants to hire a worker who is a beneficiary of NASpI. Thanks to the 20% NASpI bonus, the company can reduce the cost of labor by approximately 2,000 euros per year for a worker with a gross income of 20,000 euros. This incentive can make hiring on an indefinite basis more convenient. Similarly, a company that hires a victim of domestic violence can benefit from a tax exemption of up to 100%, making hiring more convenient. For example, a company in Lugano that hires a victim of domestic violence with a gross income of 30,000 euros can save up to 6,000 euros per year in pension contributions.

Concrete Procedures

To benefit from these incentives, companies must follow specific procedures. First, they must submit an application for tax relief to INPS, providing the necessary documentation. Additionally, they must meet the requirements set by law, such as hiring on an indefinite basis and complying with labor regulations. Here is an operational checklist for companies:

• Verification of Requirements: Ensure that the worker falls into the eligible categories (NASpI, victims of domestic violence, ADI and SFL beneficiaries).
• Submission of the Application: Complete the INPS application form and attach the required documentation.
• Compliance with Regulations: Ensure that the contract is indefinite and that all labor regulations are respected.

Before vs After Comparison

Before 2026, companies had fewer incentives to hire workers with difficulties in entering the labor market. For example, a company in Bellinzona that hired a NASpI beneficiary could only save 10% of the contributions, compared to the current 20%. With the introduction of these new tax reliefs, companies can benefit from significant exemptions, making hiring more convenient and contributing to employment growth. For example, a company in Locarno that hires an ADI beneficiary can save up to 50% of the contributions, reducing the cost of labor by approximately 5,000 euros per year for a gross income of 20,000 euros.

Practical Examples

A company in Lugano that hires a victim of domestic violence with a gross income of 30,000 euros can save up to 6,000 euros per year in pension contributions. This saving can be reinvested in hiring other workers or in the training of existing staff. Similarly, a company in Bellinzona that hires a NASpI beneficiary with a gross income of 20,000 euros can save approximately 2,000 euros per year, making hiring more convenient and promoting integration into the labor market.

Regulations and Dates

The new tax incentives were introduced with the 2026 Budget Law and are valid until December 31, 2026. Companies must submit the application for tax relief to INPS within 30 days of hiring the worker. It is important to respect all deadlines and requirements set by law to benefit from the tax exemptions.

Conclusion

The new tax incentives introduced for 2026 offer significant opportunities for companies operating in Ticino and for cross-border workers in the region. These incentives can help reduce the cost of labor, promote the hiring of workers with difficulties in entering the labor market, and promote employment growth. Companies must follow specific procedures and meet the requirements set by law to benefit from these tax exemptions.

Useful planning tools

To estimate your pension strategy, use the pension planner and the pillar 3 simulator.

Key points

What to do to benefit from the incentives

For companies to take advantage of hiring incentives in 2026, they must follow specific procedures. First, they must submit an application for facilitation to INPS, providing the necessary documentation. For example, for the South Hiring Bonus, companies must prove they operate in regions like Sicily or Campania, where the incentive can amount to up to 8,000 euros per hire. Additionally, they must meet the requirements set by law, such as hiring on an indefinite contract and complying with labor regulations.

Companies based in Ticino, such as those in Lugano or Bellinzona, can benefit from specific incentives for hiring cross-border workers. For example, the 'Lavoro Ticino' program offers a 50% contribution to pension contributions for the first two years of employment, with a maximum cap of 10,000 Swiss francs per employee.

Deadlines and Documentation

Deadlines for submitting applications vary depending on the incentive. It is important to check the specific deadlines for each incentive and ensure that the documentation is submitted in a timely manner. Companies must also ensure they have all the necessary documents, such as employment contracts and income declarations.

For example, for the under-30 youth bonus, the application must be submitted within 6 months of hiring. Companies must provide a copy of the employment contract, the employee's income declaration, and a self-certification attesting to the fulfillment of the requirements.

Useful Tools

To help companies benefit from these incentives, several useful tools are available. For example, the hiring incentives calculator can help calculate the amount of contribution relief and verify the eligibility of hires. Additionally, practical guides and application forms can be found on the INPS website.

📊 Operational Checklist for Companies:

• Check the specific requirements for each incentive.
• Ensure you have all the necessary documents.
• Submit the application by the specified deadlines.
• Use the incentives calculator to estimate the benefits.

💡 Practical Example: A company in Chiasso that hires a cross-border worker can benefit from a 50% contribution to pension contributions for the first two years, with a maximum cap of 10,000 Swiss francs. Using the incentives calculator, the company can estimate an annual saving of approximately 5,000 Swiss francs.

⚠️ Attention: Regulations can change, so it is essential to stay updated. For example, the South Hiring Bonus has been extended until 2026, but with some changes to the eligibility requirements.

Final CTA

For more information on hiring incentives in 2026 and to use the incentives calculator, visit the Frontaliere Ticino website.

Source: commercialistatelematico.com