Private employers hiring women on permanent contracts during 2026 can benefit from a contribution exemption up to 650 euros per month per worker. The incentive, valid for hires from January 1 to December 31, 2026, provides 100% exemption from employer social security contributions (excluding INAIL premiums) and applies to three specific categories of women based on age, residence and unemployment period. Applications are submitted to INPS via online form and the benefit is also granted retroactively for hires already made in 2026.
Who can benefit from the exemption
All private employers with production units throughout national territory can access the exemption, regardless of entrepreneurial nature, including agricultural sector employers. Public Administration and domestic sector companies are excluded. The incentive applies to permanent hires, including staffing purposes and part-time, of women belonging to one of the following categories:
– women of any age without regularly paid employment for at least 24 months (considering that in the 24 preceding months they did not perform subordinate work of at least 6 months, coordinated collaborations with annual remuneration exceeding 8,174 euros or self-employment with annual gross income exceeding 5,500 euros);
– women without employment for at least 6 months residing in ZES Unica South regions (Abruzzo, Marche, Umbria in disadvantaged areas and entire territory of Basilicata, Calabria, Campania, Molise, Puglia, Sicily, Sardinia);
– women of any age performing professions in sectors with pronounced gender disparity and without employment for at least 6 months.
When the incentive does not apply
The exemption does not apply to fixed-term hires, conversions to permanent of existing contracts, domestic work relationships, apprenticeship contracts, intermittent work or occasional collaborations. The incentive applies to subordinate work relationships in cooperatives and staffing relationships. Regarding cumulability, the exemption cannot be combined with South Decontribution, incentives for disabled or NASpI beneficiaries hiring, reductions for mountain territories or construction sector for the same workers. It is cumulative with 1% exemption for employers with Gender Equality Certification (max 50,000 euros annually) and with worker-borne reductions like mother’s exemption.
Amount and duration of benefit
The exemption covers 100% of employer social security contributions with maximum limit of 650 euros per month per worker. For relationships established and terminated during the month, the threshold is proportioned at 20.96 euros per day of use. For part-time, the maximum is proportionally reduced. Benefit duration varies by category: for women in categories A (unemployed 24 months) and B (ZES South residents unemployed 6 months) exemption applies up to 24 months; for women in category C (sectors with gender disparity unemployed 6 months) applies up to 12 months.
Requirements and application procedure
Exemption recognition is subject to net employment increase requirement, calculated as difference between workers employed each month and 12-month average (for part-time calculation weighted by hours). Decreases in controlled or affiliated companies not considered. For category B women (ZES South) application can be submitted only for relationships not yet in course, while for category C (sectors with gender disparity) it can be requested for both completed and future hires. Employer must submit application to INPS via online form, attaching legal representative ID, chamber of commerce certificate (max 3 months), company and worker identification data including residence, contract type and any hourly percentage, average monthly salary including thirteenth/fourteenth installments with employer contribution rate, and declaration excluding cumulation with other exemptions.
For the complete technical sheet with all operational details, consult the full document. Studio RCG is available to assess requirements and assist employers in submitting women’s contribution exemption 2026 application.