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1. Benefits for Law 68/1999?
- The Legge 12 marzo 1999, n. 68 (“Standards for the right to work of disabled people”) provides tax reductions for the companies (public and private) that employ people with disabilities belonging to the Protected Categories:
- Physical disability ≥ 79%: relief of 70% of the gross earnings taxable for social security purposes for 36 months.
- Physical disability between 67% and 79%: relief of 35% to 36 months.
- Intellectual disability or mental ≥ 45%: relief of 70% for 60 monthseven on fixed-term contracts (minimum 12 months).
The facilities are realized by means the adjustment in the complaints contribution monthly to the INPS.
2. What are the obligations for companies?
Companies with more than 15 employees are obliged to take on workers belonging to the Protected Categories:
- 1 person if from 15 to 35 employees;
- 2 people if from 36 to 50 employees;
- 7% of the labour force if more than 50 employees.
In the case of non-observance of the obligations shall apply administrative sanctions:
- Delay in the submission of the prospectus: € 702,43 + € 34 for each additional day;
- Failure to comply: € 196,05 per day.
The company can also be excluded from public procurement contracts and other facilities from the state.
3. As you require these incentives?
1. The company requires the nothing shall preclude the assumption through the targeted placement of the territory.
2. Introduced to theINPS, drawer of social security of the company or the platform DiResCo, the demand for incentives pursuant to art. 13 of the Law 68/99.
3. INPS responds within 5 days. In the case of a positive outcome:
- Within 7 days you sign the contract;
- Within 14 days communicating the intake to the INPS.
Failure to comply with these terms, involves the forfeiture of the facility.
4. There are additional tax benefits in recent?
Yes. The The Legislative decree of 30 December 2023, n. 216, included in the The law of Balance sheet 2024, introduced a increase deductible the cost of the work for the new recruitment of persons with disabilities:
- +20% on the normal deduction;
- +30% if you assume a person with an intellectual disability or mental illness.
Requirements:
- The assumption must represent a net increase of the labour force, compared with the average of the last 12 months;
- Contract minimum 12 months;
- The presentation of a special the instance of the Revenue Agency.
5. There are regional aid, or for the cost of accommodation?
Yes, through the Regional funds (ex D. Lgs. 14/09/2015, n. 151) are provided partial refunds for expenses related to the reasonable accommodation, such as:
- Elimination of architectural barriers or technological;
- Technologies for the nimble work;
- Tools to help job placement, etc.,
- These contributions are also accessible in the 2025.
6. Summary table
| Type of agevolazionand | Measure | Duration |
| Disability ≥79% (physical) | Relief 70% | 36 months |
| Disability 67-79% (physical) | relief 35% | 36 months |
| Mental disability ≥45% | Relief 70% | 60 months |
With the D. Lgs. December 30, 2023 n.216 (Budget Law 2024) is expected to increase the deduction on the cost of the work:
- +20% deduction ordinary;
- +30% if you assumeuna person with an intellectual disability or mental
Reimbursement arrangements (regional barriers, technologies, ...) Varies from region to region
7. Where to investigate and who to contact?
Contact a accountant or consultant of the work for the presentation of questions to the INPS and the national Revenue Agency;
Check the regional competitions for specific contributions;
Consult official sources, such as the portal Cliclavoro and the site INPS for operational information up to date.
📎 Official Link INPS: