Things
As part of the PNRR Measure M4C2 “From Research to Business” – Investment 3.3 “Introduction of innovative doctorates that respond to the innovation needs of businesses and promote the hiring of researchers by businesses” – Sub-Investment “Incentives to businesses for 'hiring of researchers', interministerial decree no. 1456 of 19 October 2023, issued in agreement with the Ministry of University and Research, the Ministry of Labor and Social Policies and the Ministry of Economy and Finance, defined the methods for recognizing the contributory benefit, referred to in Article 26, paragraphs 1 and 2, of the legislative decree of 24 February 2023, n. 13, converted, with amendments, by law 21 April 2023, n. 41, in favor of companies that participate in the co-financing of innovative doctorate scholarships - referred to in the same Investment 3.3 - and that hire staff units on a permanent basis who hold, at the date of hiring, the title of research doctorate or who are , or has been, holder of contracts referred to in articles 22 and 24 of law 30 December 2010, n. 240. With the aim of encouraging the aforementioned permanent hiring, financial coverage of a total amount of €150,000,000.00 is envisaged. With the subsequent directorial decree n. 644 of 15 May 2024 of the Ministry of University and Research, the methods of accessing the exemption and the opening of the desk to access this benefit have been defined.
Who is it aimed at?
The relief is granted to companies, as defined by article 2, paragraph 1, letter d) of interministerial decree no. 1456 of 19 October 2023, which participate in the co-financing of the innovative doctorate scholarships of Investment 3.3 "Introduction of innovative doctorates that respond to the innovation needs of companies and promote the hiring of researchers by companies" and which, during the period 2024 -2026, hire on a permanent basis units of staff who hold, at the date of hiring, the title of research doctor or who are, or have been, holders of contracts referred to in articles 22 and 24 of law 30 December 2010, n. . 240.
What does it predict
The relief provides for the granting of an exemption from the payment of the overall social security contributions payable by companies (with the exclusion of premiums and contributions due to INAIL), up to a maximum amount of 7,500 euros for each staff unit hired, or 3,750 euros on an annual basis. This exemption applies for a maximum period of twenty-four months, starting from 1 January 2024 and in any case no later than 31 December 2026. For implementing entities who hire from 1 January 2025, the benefit will be re-measured on a monthly and applied until the maximum deadline of 31 December 2026.
