2026 hiring incentives: three underused tax breaks

Contesto

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...

Dettagli operativi

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 m...

Punti chiave

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 for...

Punti chiave

[{"q":"What contribution discounts for hiring will be available in Italy in 2026 for companies in Ticino?","a":"In 2026, three incentives will be active: the NASpI bonus (20% for permanent hires), the discount for women victims of violence (up to 100% of contributions) and the exemption for ADI and SFL beneficiaries (up to 100% of contributions). These bonuses aim to reduce the cost of labour for companies."},{"q":"How does the NASpI bonus work for companies hiring border workers in 2026?","a":"Companies that hire full-time and permanent NASpI beneficiary workers will be entitled to a 20% incentive on social security contributions. For example, a Ticino company hiring a worker with 30,000 euros gross per year could save up to 6,000 euros in the first year."},{"q":"What are the advantages for a Ticino company in hiring women victims of violence in 2026?","a":"Companies can benefit from a contribution exemption of up to 100% for the hiring of women victims of violence. This discount supports job placement and significantly reduces social security costs for the company, with potential for high savings."},{"q":"What are the ADI and SFL incentives for hiring in 2026?","a":"This is a contribution exemption for companies that hire beneficiaries of ADI (Disability Unemployment Insurance) or SFL (Support for Training and Work). The aim is to facilitate the inclusion of workers with particular difficulties, offering savings on contributions of up to 100%."},{"q":"What are the main steps for a company to claim tax discounts in Italy in 2026?","a":"Companies must verify the suitability of the worker, ensure that the hiring is permanent and full-time, calculate the potential savings and submit an application to INPS within the deadlines. It is essential to comply with all the requir...

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