Overview
- The Milleproroghe text published on December 31 omits one-year extensions for hiring incentives targeting under‑35s, disadvantaged women, and ZES Mezzogiorno hires, as well as auto‑employment grants, which would otherwise end on December 31, 2025.
- The Ministry of Labour indicates the extensions will be added back via an amendment tied to the conversion process, leaving timing and final terms pending.
- The 2026 Budget replaces previous 100% contribution holidays with partial employer contribution exemptions for permanent hires, capped at €154 million for 2026, €400 million for 2027 and €271 million for 2028.
- Family and housing measures are largely confirmed or adjusted for 2026, including the renovations bonus, Ecobonus, Sismabonus, a higher bonus for working mothers, and an expanded nursery benefit, while the 75% barrier-removal bonus and most Superbonus cases end with 2025.
- The Revenue Agency reports a record €26.3 billion in tax refunds in 2025 across more than 4.1 million payments, improving liquidity for households and businesses.