From "Decontribuzione Sud" automatism to "Bonus Zes Unica" rigor: changes in costs for businesses

The year 2026 represents a major turning point for the job market in Southern Italy. Moving from the previous "Decontribuzione Sud" (implemented during the pandemic) to the new instruments imposed by the Decreto Coesione and by ZES Unica, such change has reshaped the rule of the games for thousands of businesses. We are no longer referring to "across-the-board discounts", but rather to targeted incentives conditional on specific employment requirements.  

1. Two pillars: Decontribuzione Sud vs Bonus ZES Unica

Misunderstandings among those two instruments often cause errors in terms of firms' budgets. Here below the major differences characterizing them:

• Decontribuzione Sud: with the so-called "Decalage", used to refer to a gradual and progressive reduction of either a benefit, an incentive or a tax rate over time, despite fears related to its possible full elimination, the measure remains in place but in a reduced form. In 2026, the exemption drops to an amount equal to 20% of the total social security contributions (compared to the 30% amount of 2025), being it applied to all salaried employment relations having their place of busineess in the southern regions. 

• Bonus ZES Unica (New): represents the highest incentive obtainable for those creating new employment. The INPS circular letter of February 3, 2026 (link) provides for a 100% exemption of contribution for permanent recruitment carried out across Southern regions (Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sicilia, Sardegna) besides Umbria and Marche

2. Requirements of Bonus ZES Unica 2026

To access the total relief, INPS (Circolare n. 10/2026) has presented particularly strict requirements:

• Recipients: workers who have reached the age of 35, unemployed by at least 24 months

• Cap: Up to 650 euros per month for each worker

• Duration: 24 months

• Condition: the business must operate in strategic sectors, significantly increasing occupation levels compared to the previous year’s average

3. Simulations and impacts on Labor Cost

To quantify the real impact of such measures, it would be necessary to compare a standard (incentive-free) hire with the two major benefits available in the current year.

Example: permanent employment of a worker (Gross Annual Salary 30.000 €)

Estimated INPS contribution (30% borne by the employer): approximately 9.000 €/year (750 €/month).

Note: Savings obtained with Bonus ZES Unica are approximately four times higher, however such measure requires the candidate to be over 35 and to have been unemployed for at least 24 months

4. The 120% "Maxi-Deduction": the fiscal aspect

Beyond the reliefs offered by INPS, businesses in Southern regions can further rely on a deduction on labor costs, known as Super-deduzione del costo del lavoro.  Instead of reducing monthly contributions, the company can deduct personnel costs for tax calculations purposes (IRES/IRPEF). For example, for an expense of 30.000 €, the Italian tax authority would allow you to deduct 36.000 € (120%). If the new hire belongs to protected categories or is a disadvantaged woman, then the deduction would increase up to 130% (thus being equivalent to 39.000 € in the abovementioned example).

Conclusion: what should the contractor do?

The real bureaucratic obstacle is the shift from automation to demand. For the year 2026, being located in the South is not enough: it is rather necessary to submit to INPS a pre-emptive telematic application to block those Bonus ZES Unica resources, as funds are subject to monitoring and may be depleted. The advice for businesses would be to promptly act by carrying out an overall analysis of candidates: internships still remain the safe options for those candidates under the age of 30, while ZES Unica rather representes a significant advantage to re-enter senior profiles.

PHC Advisory is a company of  DP Group: an international professional services conglomerate of companies with approximately 100 experienced professionals worldwide. We offer comprehensive services in tax, accounting, and financial consulting, including financial supervision, financial audit, internal audit, internal control over financial reporting, and support for audited financial statements and annual audits, ensuring clients' financial transparency and compliance. 

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The content of this article is provided for informational purposes only, financial advice must be tailored to the specific circumstances on a case-by-case basis, and the contents of this article do not legally bind PHC Advisory with the reader in any way. 

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