INPS has defined the operational procedures to access the benefit provided by the 2026 budget law with circular number 82 of July 29. The benefit concerns private employers who, from January 1, 2026, hire or have hired women with at least three children under the age of 18.
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To obtain the incentive, the workers must have been without a regularly paid job for at least six months. The aim of the measure is to promote stable employment and support the return to the labor market of categories most exposed to precariousness.
Social security contribution exemption up to 8,000 euros per year
The benefit provides for the total exemption of social security contributions payable by the employer, with a maximum ceiling of 8,000 euros per year. The amount is calculated on a monthly basis.
Excluded from the benefit are premiums and contributions due to INAIL.
Duration of the incentive: differences between contracts
The duration of the exemption varies depending on the type of employment relationship.
- Fixed-term contract: the benefit is granted for 12 months, even in the case of hiring through a temporary work agency.
- Conversion to permanent contract: if the contract is stabilized, the benefit can continue for up to a maximum of 18 months in total from the date of the initial hiring.
- Permanent contract from the start: the exemption can last up to 24 months.
Domestic work relationships and apprenticeship contracts, which already provide for facilitated contribution schemes, are excluded from the measure.
How to submit the application to INPS
To request the incentive, the employer must send an online application to INPS through the “Elm3” form, available on the Institute’s Benefits Portal, which has replaced the previous DiResCo service.
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After the request, INPS verifies the presence of the requirements and the availability of resources. Once authorization is obtained, the company can use the exemption in contribution reports.
Recovery of arrears for hires already made
Companies that have hired workers meeting the requirements from January 1, 2026, will also be able to recover the exemption amounts accrued in previous months.
«In a context where the issue of support for birth rates, working mothers, and families is at the top of the priorities in the public debate – declared Antonio Pone, INPS Central Revenue Director – a measure is made operational that adds a further piece to the policies implemented so far by the government»
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