MANDATORY EMPLOYMENT: FROM 2027 EXEMPTION CONTRIBUTIONS AND PENALTIES WILL INCREASE
By Decree No. 100 of 3 August 2026, the Ministry of Labour and Social Policies updated the amounts provided for under Law No. 68/1999 in relation to exemptions from the obligation to employ people with disabilities and the failure to fill the applicable reserved quota.
As of 1 January 2027, the exemption contribution will increase from EUR 39.21 to EUR 44.32 for each working day and for each person with disabilities not employed.
The increase in the exemption contribution will also apply to the sanctioning regime. Once the 60-day period from the date on which the obligation arises has expired, the administrative penalty for failing to comply with the reserved quota requirement will rise from EUR 196.05 to EUR 221.60 for each working day and for each unfilled reserved position.
The new amounts were calculated on the basis of the average gross salary in the private sector, which, according to official ISTAT data, amounted to € 2,437.32 per month in March 2026.
The statutory provisions that may suspend or defer the running of such 60-day period remain unchanged, including:
- a request for referral to the employment services that has not yet been finalised;
- the conclusion of an agreement pursuant to Article 11 of Law No. 68/1999 for the gradual fulfilment of employment obligations;
- the use of extraordinary wage supplementation schemes in the cases provided for by law;
- the implementation of collective redundancy procedure.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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