{"id":24031,"date":"2018-01-08T23:00:00","date_gmt":"2018-01-08T22:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/budget-law-2018-new-developments-on-labour-and-social-security\/"},"modified":"2026-02-16T16:13:51","modified_gmt":"2026-02-16T15:13:51","slug":"budget-law-2018-new-developments-on-labour-and-social-security","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/budget-law-2018-new-developments-on-labour-and-social-security\/","title":{"rendered":"Budget law 2018: new developments on labour and social security"},"content":{"rendered":"\n<p style=\"text-align: justify;\">The Budget Law 2018 was published in the Official Gazette No. 302 dated 29 December 2017, which was approved by the Senate last 23 December and on which the Government placed its trust. The main news in the field of employment and social security include: (i) a 50% <strong>social security contribution allowance<\/strong> for a maximum period of 36 months and up to an annual maximum limit of Euro 3,000 in the event of <strong>hiring,<\/strong> starting from 01 January 2018, with increasing protections on an open-ended contract for young <strong>people under 35 years old<\/strong> (under 30 years effective from 2019). \u00a0\u00a0The social security contribution allowance may also reach 100% if the hiring concerns a young person who has already completed an apprenticeship or carried out work-school activity at the company; (ii) the <strong>exemption from social security contributions<\/strong> for 18 or 12 months in the event of <strong>hiring,<\/strong> respectively with an open-ended or fixed-term agreement of <strong>workers who previously received relocation allowance<\/strong>; (iii) the <strong>increase in the dismissal contribution<\/strong> paid as part of a collective procedure rising from 41% (equal to Euro 1,740) to 82% (equal to Euro 2,940) of the ceiling required by NASPI for each worker. Collective dismissals are exceptions when resulting from procedures initiated no later than October 2017; (iv) the <strong>extension<\/strong>, for the years 2018 and 2019, of the period of <strong>Extraordinary Wages Guarantee Fund,<\/strong> up to the maximum limit of 12 months, for companies with more than 100 employees and of strategic economic importance also at the regional level having major occupational issues with significant excess in personnel within the territory and (v) the <strong>expansion of workers&#8217; pool who may access the social APE and voluntary APE (Italian early retirement pension)<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p><span lang=\"en\">Read <a href=\"http:\/\/www.gazzettaufficiale.it\/eli\/id\/2017\/12\/29\/17G00222\/sg\"><strong>here<\/strong><\/a> the full text of the law.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Budget Law 2018 was published in the Official Gazette No. 302 dated 29 December 2017, which was approved by the Senate last 23 December and on which the Government placed its trust. The main news in the field of employment and social security include: (i) a 50% social security contribution allowance for a maximum [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177,190,191],"tags":[2333,2083],"class_list":{"0":"post-24031","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"hentry","6":"category-insights","8":"category-legislation","9":"tag-legge-di-bilancio-2018","10":"tag-sgravio-contributivo-en"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Budget law 2018: new developments on labour and social security - De Luca &amp; Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/24031\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Budget law 2018: new developments on labour and social security - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"The Budget Law 2018 was published in the Official Gazette No. 302 dated 29 December 2017, which was approved by the Senate last 23 December and on which the Government placed its trust. The main news in the field of employment and social security include: (i) a 50% social security contribution allowance for a maximum [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.delucapartners.it\/en\/insights\/normativa\/budget-law-2018-new-developments-on-labour-and-social-security\/\" \/>\n<meta property=\"og:site_name\" content=\"De Luca &amp; Partners\" \/>\n<meta property=\"article:published_time\" content=\"2018-01-08T22:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-16T15:13:51+00:00\" \/>\n<meta name=\"author\" content=\"Melismelis\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Melismelis\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/normativa\\\/budget-law-2018-new-developments-on-labour-and-social-security\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/normativa\\\/budget-law-2018-new-developments-on-labour-and-social-security\\\/\"},\"author\":{\"name\":\"Melismelis\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\"},\"headline\":\"Budget law 2018: new developments on labour and social security\",\"datePublished\":\"2018-01-08T22:00:00+00:00\",\"dateModified\":\"2026-02-16T15:13:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/normativa\\\/budget-law-2018-new-developments-on-labour-and-social-security\\\/\"},\"wordCount\":277,\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#organization\"},\"keywords\":[\"Legge di Bilancio 2018\",\"sgravio contributivo\"],\"articleSection\":[\"Insights\",\"Insights\",\"Legislation\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/normativa\\\/budget-law-2018-new-developments-on-labour-and-social-security\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/normativa\\\/budget-law-2018-new-developments-on-labour-and-social-security\\\/\",\"name\":\"Budget law 2018: new developments on labour and social security - De Luca &amp; 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