The relief for stable hiring and tax credits for the South has been extended. Higher meal vouchers, reduced personal income tax and tax-free premiums. Also new for workplace safety, parental leave and enhanced mothers’ bonus
Meal vouchers, parental leave, social security contributions relief. In the Budget Law there is a package of measures on work that looks at both businesses and workers.
Work incentives: relief for those who hire young people, women and in the South
The heart of the Maneuver’s “work” package is extension of incentives for permanent hiring. Companies will be able to continue to benefit from the bonus for young people under 35, the bonus for disadvantaged women and the incentive dedicated to hiring in the areas of Zes unique in the South. The measure provides a partial exemption from social security contributions paid by employers for a maximum of 24 months, valid both for new hires and for the transformation of fixed-term contracts into stable contracts. The concrete amounts of the relief will be defined with an inter-ministerial decree, but the financial framework is already set: 154 million in 2026, 400 million in 2027 and 271 million in 2028.
It is then also confirmed for the two-year period 2026-2027 super deduction of labor costs: 120% for permanent hires, which rises to 130% when it concerns disadvantaged individuals. A tax lever designed to make stable employment more convenient.
Richer food stamps and less taxed wages
There is to leverage the purchasing power of workers the raising of the tax exemption threshold for electronic meal voucherswhich from 1 January 2026 rises from 8 to 10 euros per day. Within this limit, the vouchers will not be subject to taxes or contributions. However, the ceiling for paper vouchers remains at 4 euros. For those who use electronic vouchers to the maximum, the annual savings can reach up to around 440 euros.
On the fiscal front, the pressure on salaries and bonuses is reduced: the second Irpef rate drops from 35 to 33%While tax relief measures are strengthened. Contract increases will be taxed at a preferential rate of 5%, performance bonuses and forms of company profit sharing, up to 5 thousand euros, will drop to the substitute tax of 1%. Furthermore, the threshold for subsidized bonuses rises from 3 thousand to 5 thousand euros and the tax exemption of salary components linked to night shifts and holidays is confirmed.
South and investments: tax credits until 2028
The Budget Law extends and refinances the tax credit for the single SEZ of the Southwhich also includes Marche and Umbria. The relief will be valid for investments made from 1 January 2026 to 15 November 2028. Not only that. For investments made by November 15, 2025, a additional tax credit in 2026 equal to 14.6% of the amount already requested, provided that the company has not benefited from the Transition 5.0 credit.
Workplace safety: more inspectors and new rules
For the contrast to accidents at work hiring is expected 300 new labor inspectors and the annual suspension of activity is introduced for companies involved in serious or fatal accidents. On construction sites, registration on the Siisl portal and adoption of the electronic badge for workers. From 2026, 35 million euros per year will also be allocated for awareness-raising projects, training of workers’ safety representatives and INAIL information campaigns, including in schools. Finally, there are scholarships for the children of victims at work, the extension of Inail coverage to accidents during school-work alternation courses and contribution discounts for the most virtuous companies.
Enhanced mothers’ bonus and extended parental leave
For workers with children, first of all there is the strengthening of mothers bonuswhich from 2026 will rise from 40 to 60 euros per month. The measure is aimed at employed or self-employed working mothers with at least two children and an income from work not exceeding 40 thousand euros per year, with the exclusion of domestic work. The maximum annual contribution thus reaches i 720 eurosis exempt from taxes and contributions and is paid by INPS. For mothers with two children, the bonus is valid until the second child turns ten; in the presence of three or more children, the benefit extends up to the age of 18 of the youngest. The Budget Law expands access to parental leave. Employees will also be able to benefit from it for children aged between 12 and 14. The overall limits remain unchanged: 10 months in total, extendable to 11 if the father uses at least three months. During the leave you are entitled to an allowance equal to 30% of the average daily wage, which rises to 80% for the first three months if used within the six years of the child’s life. The regulation of sick leave for children is also strengthened: the limit goes from five to ten working days per year for each parent and the age of the children concerned is extended up to 14 years.
