The Ministerial Decree of 15 October 2026 sets out the procedures for accessing the exemption in Article 6 of Decree-Law No. 62 of 30 April 2026, converted by Law No. 112 of 25 June 2026, in favour of companies certified for work-life balance. Requirements for eligibility for the exemption To qualify for the relief, the company must hold the work-life balance certification provided for in Article 8(1)(e) of Legislative Decree No. 184/2025. The decree sets out the minimum requirements for issuing the certification and refers directly to the relevant guideline, UNI/PdR 192:2026, the official standard defining the requirements and KPIs companies must meet to demonstrate the adoption of a Management System for the Reconciliation of Family Life and Work. A conformity assessment body accredited in accordance with the procedures laid down in the decree must issue the certification, which is valid for 36 months. Areas of focus UNI/PdR 192:2026 identifies four main areas where organisations must take action to promote work-life balance. Specifically, the requirements concern: The practice also defines a methodology for achieving the objectives based on the Family Audit approach, which involves employee engagement and the analysis of their needs. The level of implementation is then assessed using specific indicators (KPIs) and corresponding scores. Measure and duration of the benefit Exemption is granted up to a maximum of 1 per cent of the employer’s social security contributions, subject to a maximum limit of 50,000 euros per year for each company. The benefit is calculated monthly and applied directly to offset the employer's social security contributions payable. The relief takes effect from the date Law No. 112/2026 comes into force, for the certification's validity period and, in any event, no later than 31 December 2028. How to apply Interested companies must submit their application to INPS exclusively online, in accordance with the procedures and deadlines to be set out by the Institute in specific instructions. The company’s legal representative, a person authorised by them, or a person authorised under Article 1(1) of Law No. 12/1979 may submit the application. When submitting the application, the employer must provide the following information: • company identification details; • estimated average monthly total remuneration for the period of validity of the certification; • estimated average employer’s contribution rate; • estimated average workforce; • certification reference number, issuing body and date of issue; • declaration confirming that no measures have been taken to suspend contribution relief. Employers who hold a valid certificate may benefit from the contribution exemption for the entire period of validity of the certificate, provided they submit their application by the first applicable deadline following the award of the certificate, in accordance with the INPS’s annual instructions. Conditions for eligibility and subsequent obligations Eligibility for the exemption is subject to compliance with the conditions set out in Article 1, paragraph 1175, of Law No. 296/2006, including proof of up-to-date social security contributions as certified by the DURC, compliance with statutory obligations and applicable collective agreements, and with legislation on health and safety at work, as well as the provisions on State aid. In the event of withdrawal or revocation of the certification, the undertaking is required to notify the INPS and the Department for Family Policies without delay. The unauthorised use of the relief will result in the recovery of the contributions due, and the application of the penalties provided for by law, without prejudice to any criminal liability where the conditions for such liability are met. The exemption referred to in Article 3 is granted up to a limit of 7 million euros for 2026 and 12 million euros for each of 2027 and 2028; if available resources are insufficient to cover all eligible applications, the benefit amount shall be reduced proportionally. Operational Guidelines for Companies For organisations wishing to obtain certification, it is essential to carry out an analysis of the measures already in place, in order to assess their consistency and suitability in relation to the various areas identified by the relevant guidelines. If any gaps emerge, it will be necessary to develop and implement additional policies and initiatives to promote work-life balance, in line with the guidelines set out in the UNI/PdR 192:2026 standard. Overall, the objective is to move beyond isolated measures by promoting a comprehensive, integrated system of tools that can respond effectively and practically to employees' needs.
2026 - Morri Rossetti
