By Ministerial Decree No. 134 of 5 October 2026, the Ministry of Labour and Social Policies defined the implementing procedures for the obligation, bestowed on employers, to publish the job offer on the Information System for Social and Labour Inclusion (SIISL), in order to benefit from contribution reliefs, however named and financed with public resources, whether European or national, which:
- are recognised in the event of recruitment of an employee;
- entail reductions in, or exemptions from, social security contribution payment duties (art. 14, para. 1, of Decree-Law No. 159/2025, converted into law, with amendments, by Law No. 198/2025).
Without prejudice to an initial trial phase (INPS, message No. 1153/2026), under which, during the period from 1 April 2026 to 30 November 2026, access to the contribution relief is also granted where the job position is published after recruitment, the above obligation to publish the job offer in advance will apply with reference to contribution incentives requested by the employer from 1 December 2026.
Procedure
Following publication of the job offer, SIISL will make available to the potential employer:
- information concerning the contribution reliefs that may be accessed in relation to the published job positions;
- the curriculum vitae of each candidate who meets the requirements necessary for the use of the contribution reliefs (art. 9 of Ministerial Decree No. 174 of 21 November 2024).
It remains understood that access to contribution reliefs is conditional solely upon publication of the job offer on SIISL, while the employer clearly retains unconditional freedom of choice as to the recruitment of a candidate, including one not registered with SIISL.
SIISL assigns an identification code (vacancy ID) to each published job position. With effect from 1 December 2026, for the purposes of using a contribution relief, the employer will be required – after the worker has been recruited – to report that code in the UniEmens flow.
The Technical Document annexed to the decree in question defines the timing for the release of the SIISL services and functions suitable for publication of the job offer.
We remain available for any further clarification.