The ministerial decree was published in the Official Gazette on 21st March 2026 (D.M. 13th March 2026). This decree from the Ministry of Agriculture, Food Sovereignty, and Forests establishes a “de minimis” regime for the granting of social security exemptions by INPS (the National Social Security Institute) for businesses affected by certain specific exceptional circumstances, as detailed in previous decrees.
The act, under the “de minimis” clause, allows for financial assistance in the form of contribution waivers, issued by the INPS on behalf of agricultural companies damaged by adverse climatic events as highlighted in the mentioned decrees. These aids replace the previously declared SA.49425(2017/XA) aid scheme.
This assistance is granted under the guidelines established by the European Union’s Commission Regulation No. 1408/2013 of December 18, 2013. Notably, this regulation was later revised by EU Commission Regulation 2024/3118 of December 10, 2024. This amendment increased the total maximum amount of “de minimis” aid granted to a single company within three financial years, from 25,000 Euros to 50,000 Euros.
It’s the responsibility of the INPS to grant these reliefs after verifying that the amount resulting from the contribution relief, in combination with other aid tools already granted by the regions, does not lead to overcompensation in relation to the damages suffered by the companies.
In general terms, the purpose of this decree is to establish a legal framework for aiding businesses affected by exceptional adverse events, ensuring that the help they receive is proportionate to the damage suffered and does not supersede reasonable limits. The decree highlights an increased capacity for aid provisions, and seeks to maintain a fair and balanced system for providing economic relief to businesses in the agricultural sector facing adverse and unpredictable circumstances.
