The National Social Security Institute (INPS) has issued operational and accounting advice concerning social security incentives for self-employment in strategic sectors for the development of new technologies and the digital and ecological transition, as stated in the directive, D.L. n. 60/2024 (INPS, circular November 27, 2025, no1. 147).
The Cohesion Decree (D.L. n. 60/2024), implemented by Law n. 95/2024, introduced incentives for unemployed persons under thirty-five who start a business operation in the strategic fields, from July 1, 2024 to December 31, 2025. The measure equates to a 100% exemption from social contributions, excluding premiums due to the INAIL, made by private employers, for permanent contracts of workers under thirty-five.
The Interministerial Decree of April 3, 2025 provided guidance on how to apply for this benefit. The INPS, in the circular in question, explains the conditions of the social security exemption and the employer’s obligations, as well as how to report the data related to the use of the incentive in the Uniemens data flow section.
The INPS points out that the implementing decree identified the sectors in which the business activity must have been launched, but as of January 1, 2025, the new ATECO 2025 classification came into force. Therefore, the INPS provides an attached list, which identifies the corresponding ATECO 2025 codes to align with the new classification.
Employers must apply for the social security exemption by submitting an application online, available on the institutional website, under the “Portal of Concessions – Cohesion Decree Incentives – Article 21″.
In the online application form, some key business and employment data must be provided. The INPS will provide a result of acceptance for the incentive, with the amount due, or if the application is sent for an employment yet to be taken up, the INPS calculates the amount of the benefit, set aside resources, and invites the interested party to set up the working relationship and the consequent compliance with the obligation to send the mandatory communication within ten days. The INPS will confirm the successful application upon receipt of the mandatory communication.
Please note that the motive behind the incentive is to encourage stable youth employment, thus excluding intermittent or on-call contracts, domestic work contracts, and apprenticeship contracts.
