The Italian National Institute of Social Security (INPS) has outlined the requirements necessary for companies in the construction sector to access a social contribution reduction of 11.5%, as confirmed by the Ministry of Labor and Social Policies, and the Ministry of Economy and Finance, through the Ministerial Decree of September 29, 2025 (INPS, Circular November 21, 2025, No. 145).
Specifically, this benefit is reserved for employers classified in the following sectors:
– Industrial sector: Contribution statistical codes from 1.13.01 to 1.13.05;
– Craftsmanship sector: Contribution statistical codes from 4.13.01 to 4.13.05.
The reduction applies exclusively to full-time employees (40 hours per week), and not to part-time workers. It concerns social insurance contributions, excluding pension insurance.
To access the benefit, companies must:
– Have the DURC (Single Document of Regular Contributions);
– Comply with the legislation on taxable pay;
– Have not had convictions for violations of work safety in the last five years;
– Respect national and territorial collective agreements.
Applications must be submitted online only, using the “Rid-Edil” form available in the Social Security Drawer of the taxpayer, in the “Online Communications” section. Applications will be processed by the following day.
The relief period runs from January to December 2025. In the event of positive outcome, the “7N” authorization code will be attributed for the November 2025 – February 2026 period.
The deadline for submitting applications is set for March 15, 2026. The beneficiaries can enjoy the reduction until February 2026, with the Uniemens notice.
This reduction is not cumulative with other contribution benefits (such as the exemption for youth employment) and it doesn’t apply in the presence of reduced work hours solidarity contracts for workers.
