Good news on the incentive front for the companies they hire . Employers who in 2018 decide to enter into a permanent contract with a young person within specific age limits could find themselves benefiting from a double benefit : that provided for by the Budget Law 2018 and the one established by the Youth Guarantee program . The two incentives, in fact, by way of derogation from the general rule of non-cumulation with other tax breaks and social security benefits established by both the provisions that govern the rules, can be combined .
However, it is necessary to comply with the conditions and limits of each measure, which in any case have a common rule: the employer must operate in compliance with the general conditions set out in art. 31 of Legislative Decree no. 150/2015 . For the youth employment incentive it is also necessary that the employer in the 6 months preceding the recruitment, has not proceeded, in the same production unit, to individual dismissals for justified objective reason or collective redundancies . This condition is not required for the recruitment of a young NEET (ie who does not work or study), but this measure requires compliance with the de minimis regime .
In both cases, recruitment must take place on a permanent basis, even part time and also in administration, but for young people under Law no. 205/2017 employment with a professional apprenticeship contract is not allowed, but allowed for the employment of NEETs.
There are also different age limits and conditions:
• 18 to 29 years old for young people (34 years only for 2018). The young person must not previously have permanent employment contracts , with the sole exception of the apprenticeship periods not followed by confirmation in the company and of any relationships that have allowed the partial application of the incentive in question, for which the new the employer can benefit from the residual period (so-called portability);
• from 16 to 29 years for young people enrolled in the Youth Guarantee program , with the warning that, if the young person is aged between 16 and 24, the limits established by the European Regulation (EU Regulation n.1407) must be respected /2013).
The recruitment can take place even if the limits of the EU regulations have been exceeded, but the incentive can be used only if the employment involves an increase in net employment that must be maintained for the entire duration of the benefit. If the young person is aged between 25 and 29, in addition to the increase in employment, it is required that the young person should be without regular paid employment for at least 6 months or if he / she does not hold a 2nd degree secondary school diploma. or a qualification or diploma of vocational education and training or have completed full-time training for no more than 2 years and has not yet obtained the first regularly paid employment, or is still employed in professions or sectorswhich present a rate of male-female inequality at least 25% higher than the national average.
With the incentive of young people, the employer can enjoy for 36 months the exemption of 50% of social security contributions against him within a threshold of 3,000 euros per year ; for the employment of NEET, however, the exemption is 100% of social security contributions , within an annual ceiling of 8,060 euros and 12 months .
In the lucky case in which all the requirements are presented, for the first 12 months it is therefore possible to use both incentives, applying primarily the partial exemption provided for by the Budget Law 2018 , up to the limit of 3,000 euros set for each month. , for the remaining part , the employment incentive NEET .