According to the new regulation introduced by the law n. 247/07, reliefs coming from the employment of disabled people are different depending to the subscription date of the agreement with the provincial district (apart from the date of the employment):
a) if the employment is linked to an agreement reached within December 31st 2007, the employer can benefit from the tax relief;
b) if the employment is linked to an agreement signed after December 31st 2007, the Region or the independent provincial District supply the employer with a direct relief. This reduction must be limited to the available resources and based on the yearly wage cost of the employee (art. 13 of the law n. 68/1999).
Furthermore, Regions are not allowed anymore to sign master agreements with obligatory provision entities, according to the art. 8 of the ministerial decree n. 91/2000.
