New Age Allowances for Assumptions 2027: Extended Bonuses and Deduction Up to 180%

For the allowances on assumptions, Law Drafting of the Maneuver 2027 extends by one year bonuses for those who take up positions with indefinite duration, women, and workers from the single ZES working area for the South Coast, and increases the maximum deduction for enterprises that expand their organizational structure with an under-36 and mothers-in-law.

The bonuses linked to hiring in 2027 for those who meet certain criteria will be supplemented by structural measures and other incentives specifically designed for individuals aged under 30, over 50, people with disabilities, or workers with impairments that do not require extensions of their contracts. For each contract, the rules on stacking stipulate which tax relief is chosen and how much it applies to the company.

Prorogations become effective upon approval of the Budget Law, expected before year-end, while the INPS instructions currently available concern the hires made in 2026. In summary: Article 42 of the 2027 Budget Law shifts the deadline for bonus young, female, and ZES bonuses from December 31, 2027, as provided by Articles 1, 2, and 3 of Decree No. 62/2026, adding €170.9 million worth of resources for 2027; a new paragraph 2-bis of Article 42 of the 2027 Budget Law moves the deadline for these bonuses back to December 31, 2027, and adds €170.9 million worth of resources for 2027.

The decree also allows for the retirement of contracts that were initiated between May 1st and November 30th, 2026, up until December 31st, 2027. Article 61, point 2, of the DLU extends the tax relief to those who take on women victims of violence as beneficiaries of the Freedom's Income from 2027 onwards. According to INPS in 2025, there have been 733,409 enhanced activations, representing 8.2% of the total, compared to 25.7% in 2023. [Note P2] The extension of the youth, woman, and ZES (Zona Economica Specializzata) unemployment benefits has been extended until December 31st, 2027.

Article Number: 112/2026 The requirements and amounts set by decree remain unchanged. The three exemptors eliminate social security contributions on behalf of the employer, excluding INAIL bonuses, apply to new non-managerial personnel hires, exclude contract terminations, apprenticeship, and domestic work. The INPS instructions are contained in circulars N. 55 and N. 56-57 dated May 14, 2026. Under 35: €500 monthly, €650 for single employees in ZES For individuals aged 35 or younger without at least two years of regular employment history, the Younger Worker Bonus covers contributions up to €500 per month for a maximum of 24 months, with €650 for single employees in ZES regions: Abruzzo, Basilicata, Calabria, Campania, Marche, Molise, Puglia, Sicily, Sardinia, and Umbria. Women of any age: up to €800 for residents in ZES The Bonus Women recognizes the exemption...

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