DL 30 April 2026 no. 62 (so-called “decreto Lavoro”), in force since 1 May 2026, introduces several urgent provisions on employment incentives, “salario giusto” (fair wage) and measures against “caporalato digitale” (digital labour exploitation). The decree is currently being converted into law, so the provisions may be subject to amendments. Below are the main novelties relevant to private employers.
Bonus donne, giovani and ZES 2026: up to 100% contribution relief
For permanent hires made between 1.1.2026 and 31.12.2026, three incentives are available. They are compatible with the increased deduction for new hires (DLgs. 216/2023) but not cumulable with other contribution exemptions. Relief equals 100% of employer social security contributions (excluding INAIL premiums), with the following monthly caps: bonus donne up to 650 euro (800 euro in ZES Regions) for women without regular employment for 24 months (12 months if classified as “disadvantaged workers”), for 24 or 12 months depending on requirements; bonus giovani for under-35s up to 500 euro (650 euro in Southern Regions) for individuals unemployed for at least 24 months; bonus ZES up to 650 euro for employers with up to 10 employees hiring over-35s unemployed for at least 24 months in the Mezzogiorno.
The incentive requires a net employment increase and absence of dismissals for objective justified reasons or collective dismissals in the previous 6 months. Apprenticeships, domestic work and (for giovani and ZES) managerial positions are excluded. The provision repealed the extension of previous DL 60/2024 bonuses set by the milleproroghe decree.
Bonus for stabilisation of fixed-term contracts
For conversions from fixed-term to permanent contracts carried out between 1.8.2026 and 31.12.2026, a 100% contribution relief (max 500 euro monthly) is granted for 24 months. Requirements: fixed-term relationship of no more than 12 months, employee under 35 never previously hired on a permanent basis, net employment increase. The measure is subject to authorisation by the European Commission.
Salario giusto: new requirement to access benefits
Article 7 introduces the notion of “salario giusto“, benchmarked against the overall economic treatment (TEC) of CCNLs signed by the comparatively most representative organisations at national level. Access to all benefits under DL 62/2026 requires an individual treatment not lower than this parameter. From the conversion law, job postings in the SIISL system and payslips will have to indicate the unique alphanumeric code of the applied CCNL.
CCNL renewals and 30% IPCA adjustment
In case of failure to renew within 12 months from the natural expiry of the CCNL, wages will be adjusted as a flat advance to 30% of the IPCA variation (harmonised consumer price index), unless otherwise agreed. The rule applies to CCNLs expiring after 1.5.2026 and, from 1.1.2027, also to those already expired. Highly seasonal sectors are excluded.
TFR to INPS Fondo di Tesoreria: deferral for first half of 2026
For employers required from 1.1.2026 to pay TFR (severance accruals) to the INPS Fondo di Tesoreria (threshold of 60 employees for 2026-2027), payments for January to June 2026 made by 16.7.2026 are considered timely, with no civil penalties, interest or additional amounts.
Caporalato digitale: presumption of subordination and rider protections
For workers intermediated through digital platforms, where indicators of control or hetero-direction exist (including algorithmic), the relationship is presumed to be subordinate employment, unless proven otherwise. Platforms must keep data for 5 years and provide intelligible explanations of automated decisions, with the right to human review. For riders: mandatory digital identity verification, LUL (Libro Unico del Lavoro) issuance from 1.7.2026, mandatory basic training within 30 days of first activity.
Studio RCG is available to assess the applicability of the incentives to your company and to assist you in verifying the requirements for accessing the benefits under DL 62/2026.