By Interministerial Decree No. 151 of 15 October 2026, the Ministry of Labour and Social Policies, in agreement with the Ministry for Family, Birth Rates and Equal Opportunities and the Ministry of Economic affairs, established the criteria and implementing procedures for the exemption from the payment of social security contributions introduced by art. 6 of Decree-Law No. 62/2026, converted, with amendments, into Law No. 112/2026, in favour of employers that have obtained certification of their work-family balance management system pursuant to art. 8, para. 1, letter e), of Legislative Decree No. 184/2025.
This Nova examines the provisions of the implementing decree, highlighting, notably, the requirements for accessing the measure, its amount and the procedures for submitting the relevant applications.
Requirements for accessing the measure: obtaining certification
Access to the measure in question is granted to employers who demonstrate that they hold the appropriate certification concerning the adoption of company welfare measures supporting parenthood (art. 8, para. 1, letter e), of Legislative Decree No. 184/2025).
For the purposes of obtaining such certification, reference must be made to the minimum parameters set out in UNI/PdR 192:2026, published on 14 April 2026 and entitled ‘Work-family balance management system’.
While it is not possible here to examine in detail the criteria and metrics established by the above reference practice, it should be noted that such certification:
– is issued by accredited third-party bodies authorised to assess the conformity of management systems in the field of work-family balance (EU Regulation 2008.2/765);
– is valid for 36 months.
In any event, access to the benefit in question remains subject to compliance with State aid provisions and the general conditions laid down by art. 1, para. 1175, of Law No. 296/2006, listed below:
– possession of a valid certificate of social security contribution compliance (DURC);
– absence of infringements of labour and social legislation, including infringements concerning i) the protection of working conditions and ii) occupational health and safety. A detailed list of such infringements is contained in Annex ‘A’ to Ministerial Decree of 22 June 2026;
– compliance with national collective agreements, as well as regional, local or company-level agreements, where signed, concluded by employers’ and workers’ trade union organisations that are comparatively most representative at national level.
Amount and duration of the exemption
The exemption is available for 2026, 2027 and 2028 at a rate of 1% of the total social security contributions payable by the employer, calculated monthly, up to a maximum of EUR 50,000 per year.
Employers may benefit from the exemption through a reduction in the social security contributions payable by them for the months falling within the validity period of the above certification and, in any event, no later than 31 December 2028. Where certification is relinquished or revoked for any reason, the employer is required to notify INPS and the Department for Family Policies of the Presidency of the Council of Ministers promptly.
Submission of applications
In order to access the benefit, employers holding the above valid certification are required to submit a dedicated application electronically to INPS, declaring:
– the employer’s identification details;
– the estimated total average monthly remuneration relating to the validity period of the above welfare system certification, understood as the sum of all average monthly remuneration paid or payable to all workers employed by the undertaking during the certification validity period;
– the estimated average employer contribution rate relating to the validity period of the above certification;
– the estimated average workforce size during the validity period of the above certification;
– that they hold valid certification of the work-family balance management system. When submitting the application, employers must also provide i) the alphanumeric identification code of the certification and ii) the name of the accredited certification body that issued such certification in accordance with reference practice UNI/PdR 192:2026;
– the date of issue of the above certification, for the purposes of calculating its validity period;
– that the employer has not been subject to measures suspending social security contribution benefits.
The operational guidance from INPS concerning the deadlines and procedures for submitting applications is still awaited.
INPS will verify compliance with the requirements for accessing the exemption based on the information provided when submitting the application and will authorise use of the measure within the limits of the available resources (EUR 7 million for 2026 and EUR 12 million for each of 2027 and 2028).
Penalties
Unless the conduct constitutes a criminal offence, where an employer unduly benefits from the contribution exemption, the employer is required to pay the social security contributions due and the penalties provided for by the legislation in force.
We remain available for any further clarification.