In light of the recent Budget Law in Italy, The National Institute of Social Security (INPS) has outlined the key measures that involve social safety nets and aid to families and income. The main provisions were launched on 15th January 2026, and will effect in 2026, as per the Budget Law 199/2026.
The document discusses measures related to social security systems during the work relationship and income support specified by Law no. 182/2025. Particularly, article 22, clause 1 of the provision includes article 8 of D.Lgs. no. 148/2015, and clause 2-bis stating that workers receiving wage integration treatments who work during the period in question must immediately notify their employer who has requested the wage integration scheme.
In addition to this, the INPS has elaborated on income support treatments for hardworking employees from companies in areas of complex industrial crisis. Paragraph 165 of article 1 of the 2026 Budget Law gives extra funds amounting to 100 million Euros for the year 2026, accounting for the social fund for employment and training, continuing income support treatments, extraordinary wage integration treatment and mobility, in favor of these company workers.
These resources are meant for the completion of the occupational recovery plans in accordance with article 44, clause 11-bis from D.Lgs. no. 148/2015, and are divided amongst the concerned regions through the decree of the Minister of Labor and Social Policies, in agreement with the Minister of Economy and Finance.
In order to maintain the financial resources provided, the regulation assigns the inspection and supervision of the expense flows concerning the measures to INPS, while the Ministry of Labor and Social Policies needs to be informed at least every six months.
Finally, among the reviewed measures, there is an extension of the exemption from the payment of additional contributions for production units of companies in CIGS working in areas of complex industrial crisis. In this case, paragraph 166 of article 1 of the above-mentioned 2026 Budget Law extends, for the current year, the mentioned exemption for authorized CIGS production units belonging to companies located in areas of complex industrial crisis.
The mentioned benefit, already planned by article 6 of D.L. no. 92/2025, altered by Law no. 113/2025, allows employers to take advantage of the exemption for a further total maximum authorization period of up to 12 months. The financial burdens resulting from the extension of the exemption amount to 6.5 million Euros for 2026.
