Cohesion Decree: guide to bonuses for starting your own business and hiring incentives

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Emma Potter

The measures contained in the become law work package of decree no. 105/2024 “Further urgent provisions on cohesion policies”, although the implementing provisions that will allow the material submission of applications for access to the new bonuses provided for by the decree have been postponed until after the summer. We refer in particular to: Self-employment bonus Central-Northern Italy, Resto al Sud 2.0, Incentives for new technologies and digital, Youth Bonus, Women’s Bonus, ZES Bonus.

The decree aims to implement the reform of the cohesion policy included in the review of the PNRR, in order to accelerate and strengthen the implementation of the interventions financed by the 2021-2027 cohesion policy and aimed at reducing territorial gaps by introducing a series of innovations in the field of work.

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Bonuses provided by the 2024 Cohesion Decree

Let’s see in summary what are the concessions and bonuses provided by the Cohesion Decree, which are covered in full in this article. guide in pdf:

  • promotion of self-employment in self-employment, liberal professions and business activity through two interventions: Self-employment Central-Northern Italy And Resto al Sud 2.0;
  • funding for training and support services to the preliminary design, the tutoring for the increase of skills and investment support;
  • different hiring bonusconsisting in the exemption from the payment of social security contributions by the employer in the case of employment contracts for the hiring of young people and women which lead to an increase in employment;
  • bonus also in the South for the hiring of unemployed of any age unemployed for at least 24 months;
  • Registration of NASPI recipients in the SIISLand its enhancement with artificial intelligence tools and with the implementation with job offers present on all public and private databases.

Guide to the 2024 Cohesion Decree Bonuses, contents

We suggest this ebook guide in pdf of 40 pages that discusses in detail all the benefits provided by the Cohesion Decree 2024, in light of the conversion into law of the decree (Law no. 95/2024 published in the Official Journal no. 157 of 6 July 2024). These are the topics covered:

  • 1. Measures for self-employment in the regions of Central and Northern Italy
    1.1 Support for new VAT numbers and companies
    1.2 The beneficiaries
    1.3 Interventions eligible for financing
    1.4 Implementing rules by August
    1.5 Vouchers for goods and services or non-repayable grants
    1.6 Compatibility with NASpI and other benefits
  • 2. Changes to ISCRO
    2.1 Extraordinary allowance for income continuity and courses
    2.2 Training courses no longer an essential condition
    2.3 It is mandatory to join the social activation agreement
  • 3. Resto al Sud 2.0
    3.1 Regions and beneficiaries
    3.2 Advertising and implementing rules
    3.3 Projects and funding
    3.4 Compatibility and cumulation of incentives
    3.5 The Resto al Sud measure also confirmed until 2025
    3.6 Management of all interventions to Invitalia and Mediocredito
  • 4. Incentives for self-employment, new technologies and digital
    4.1 Three-year contribution exemption
    4.2. Full compatibility with the maxi deduction of costs for new hires
    4.3 Contribution from INPS to support the activity
    4.4 Business requirements and application procedures by September
    4.5 Incentives and IRPEF advance payment 2028
    4.6 The sums available
  • 5. Youth Bonus
    5.1 Two-year contribution exemption for new contracts
    5.2 Only unemployed under 35
    5.3 More concessions in the South
    5.4 No Bonus without Increase in Employment
    5.5 Loss of benefits in the event of subsequent dismissals
    5.6 Non-cumulability and rules for the IRPEF advance payment
    5.7 The implementing provisions in September
  • 6. Women’s Bonus
    6.1 Hiring of unemployed women
    6.2 No age limit for unemployed women
    6.3 Net employment growth needed
    6.4 Cumulation with the tax increase in labor costs
  • 7. ZES Bonus
    7.1 Ad hoc exemption for the South
    7.2 Bonus only for production units with up to ten employees
    7.3 Benefit for over 35s unemployed for at least 24 months
    7.4 No exemption in case of dismissals in the six months preceding the new hiring
    7.5 Revocation of the bonus in the event of dismissal
    7.6 Non-cumulability, Irpef advance payment and implementing provisions
  • 8. In SIISL also recipients of NASpI and DIS-COLL
    8.1 The general framework of reference
    8.2 Automatic registration for new categories
  • 9. Artificial Intelligence to Match Job Demand and Offers
    9.1 All job offers in one platform
    9.2 System enhanced with artificial intelligence
  • 10. New thresholds for verifying the suitability of manpower in contracts
    10.1 Reduced thresholds for mandatory verification work
    10.2 Payment of balance and mandatory checks
    10.3 Higher fines for private individuals