Bonus new hires: who can access you
The facility of 20% (which can rise up to 30% for some categories of workers) is reserved for business income holders and the operators and professions who carry out permanent hiresprovided that there is a net employment increase compared to the previous year. The main ones requirements To access the benefit they include:
- Hiring permanent maintained throughout the subsidized period;
- Contributory and tax regularity of the employer;
- Effective increase in the workforce without reductions in connected or controlled companies;
- Absence of liquidation procedures or business crisis.
The facility also applies in the event of Conversion of contracts that have been determined to indeterminate.
Deduction of 30%: the categories of disadvantaged workers
The increase in the tax deduction rises from 20 to 30% for the hiring of workers belonging to the following disadvantaged categories:
- People with disabilitiesas defined by law 68/1999;
- Women with at least two minor children or unemployed for at least six months and residents in disadvantaged areas (identified annually by the Ministry of Labor);
- Women victims of violenceinserted in the protection paths certified by the recognized anti -violence centers;
- Young people under 30which fall into the incentives for youth employment provided for by current legislation;
- Former Citizenship income recipientslapsed by the benefit and not admitted to the inclusion allowance.
To obtain the increased deduction, employers must provide specific documentation proving the belonging of the worker to one of these categories and comply with the criteria provided for by the legislation.
How to request the 2025-2027 hiring bonus
The companies and professionals concerned must submit the request through the annual tax returnindicating the number of hires made and showing compliance with the conditions provided. It is fundamental keep the necessary documentation for any checks by the Revenue Agency.
To optimize tax benefits, it is advisable:
- Plan hiring in line with the needs of corporate growth;
- Verify compliance with the requirements with the help of a labor consultant;
- Monitor regulatory updates to avoid forfeiture of the benefits.
Finally, remember that in the determination of the tax advances The bonus must not be considered for the calculation of the advances due.
