The path to finding employment for people completing their sentences outside of prison also involves incentives for those offering job opportunities. Many of these individuals are subject to so-called alternative measures, such as house arrests, probation, and supervised release — approximately 5,000 last year, with nearly 3,000 in the province of Turin alone, where La Goccia di Lube operates through the “Progetto Impresa Accogliente” (Welcoming Enterprise Project).
Offering these people a chance to work is a choice of civility and a benefit for the community because starting over without work is extremely difficult. While there are generous, inclusive, and forward-thinking entrepreneurs — and there are many — receiving financial or tax incentives acknowledges the value of their social contribution.
Are incentives available for the individuals we propose to companies for internships or employment contracts? The answer is yes. And that “yes” comes with several variations. Let’s examine them.
Offering training internships in companies is a widely adopted pre-employment approach. Although this solution unfortunately does not contribute to the recipients’ pension funds, it provides them with an opportunity to be recognized and appreciated. However, it must be said that full-time internship “wages” are quite meager. Nevertheless, as we always remind our special clients, internships can be useful for restarting their lives. We employ three types of internships.
Firstly, the internship derived from the GOL Program (Guaranteed Employability of Workers). Funded by the NRRP, this program finances six-month internships in companies, paying €600 per month to the intern. Companies pay this amount upfront but are later reimbursed up to €3,000 for the semester by the Region. We manage these internships in close collaboration with the Agenzia Piemonte Lavoro (Piedmont Employment Agency) and the local employment centers in the province of Turin, partners of the Progetto Impresa Accogliente.
Secondly, there is the Logos Project, launched by the Ufficio Pio del San Paolo, which provides particularly vulnerable individuals with a €700 monthly allowance for six months.
Finally, we use the FMP Project (Professional Mobility and Training), funded by the Compagnia di San Paolo. This initiative targets individuals over 29 years old with an ISEE income bracket not exceeding €25,000. A similar measure, Life 4 Youth, is available for those under 29. The FMP project is managed by Piazza del Lavoro, Immaginazione e Lavoro, Compagnia delle Opere, and Fondazione Operti. It offers internships with contributions of up to €750 per intern (€600 for Life 4 Youth).
The FMP project allows for internships where the first month’s costs are covered by the program. Additional months can also be financed depending on whether the company commits to hiring for 4-11 months or 12 months and beyond. For the most disadvantaged individuals, the internship may be free for the company during the first three months, but from the fourth month onward, there must be a commitment to hiring. The project’s modalities are diverse and tailored to the person’s educational background (middle school, high school diploma, or university degree). To navigate these benefits, it’s necessary to contact the organizations managing this important project, and we can provide relevant contacts.
Incentives are also available for proper employment contracts. The “Decreto Coesione” (Cohesion Decree), valid until the end of 2025, applies to all unemployed individuals, including those we assist.
The decree provides for the refinancing of Law 92/12. Employers hiring workers over 50 years old who have been unemployed for at least 12 months are entitled to a 50% reduction in social security contributions for a variable period, depending on whether the contract is fixed-term (12 months) or permanent (18 months).
For young people under 35, companies hiring them with permanent contracts for non-executive roles benefit from a 100% exemption from social security contributions for 24 months, with a maximum monthly limit of €500. The same benefit applies to hiring women of any age who have been without regular employment for at least 24 months. The 100% contribution exemption cannot exceed €650 per month.
We work with adults over 50, young people under 35, and women of any age, so these benefits are also applicable in their cases.
There is also the possibility of deducting 130% of labor costs under particular circumstances, thanks to Legislative Decree 112/2017 and Law 216/2023. Eligibility criteria include hiring individuals aged 15 to 24 who do not have a high school diploma or professional qualification or who completed full-time education less than two years ago. It also applies to individuals living with dependents and solely supporting their household.
This benefit may be utilized for hiring disabled individuals, mothers with at least two children, former recipients of the Citizenship Income, or women victims of violence. Other cases also exist, and it is advisable to consult with a labor consultant for guidance on these incentives.
Special benefits apply to cooperative enterprises, particularly type B social cooperatives, as provided by Law 381/1991. These cooperatives can be exempted from paying social security and assistance contributions when hiring detainees, including those under alternative measures to detention.
If the individuals are prisoners or inmates eligible for external work, companies can access incentives under Law 193/2000 (the “Smuraglia Law”), which offers a tax credit of €520 per month. Cooperatives may also benefit from a 95% reduction in social security contributions.
La Goccia di Lube has long advocated for these benefits to be extended to hiring individuals under alternative measures, a battle we continue to pursue.
Silvia Lessona
Adriano Moraglio
