Overview
- INPS published circolare n.82 and messaggio n.2518 on July 29, 2026, and opened the ELM3 application on the Portale delle Agevolazioni so employers can now seek authorization to use the two incentives.
- The 'bonus mamme' gives private employers a 100% exemption from employer social contributions up to €8,000 per year when they hire women who have at least three minor children and who have been without regular paid work for at least six months.
- The 'incentivo alla stabilizzazione' covers conversions of fixed‑term contracts to open‑ended contracts for workers under 35 who have never held a permanent job, but only for transforms made between August 1 and December 31, 2026 and only for fixed‑term contracts started by April 30, 2026 with actual duration no longer than 12 months.
- Employers must apply using the online ELM3 form; INPS will verify eligibility and resource availability, authorize use in contribution reports after approval, and allow recovery of eligible prior‑months amounts where the hiring already took place.
- The measures target hiring barriers for mothers with large families and young workers and will require firms, HR teams, and payroll advisers to check exclusions, non‑cumulability with other reliefs, and which measure yields the greater net saving before applying.