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Hiring top-quality employees

Art. 24 DL 2012, n. 83 converted with modifications by the Law 2012, n. 134
MD 23 October 2013
Supporting the recruitment and retention of highly qualified personnel.
Development contracts


Innovative startups, certified incubators and businesses located in areas affected by the seismic events of May 20 & 29, 2012 are eligible for reserve funds

Upon the exhaustion of reserve funds, these businesses may access the general fund


35% tax credit on all costs for hiring highly qualified personnel


Maximum amount €200,000 annually per company


Fixed-term labor contracts for personnel who hold PhDs or technical/scientific Master’s degrees engaged for R & D

Labor contracts must last longer than 3 years, or 2 years in the case of SMEs

Enterprises must not delocalize their activities



Starting January 11th, 2016 businesses may request access to tax credits for recruitments made during 2014.
Applications can be made online at


For recruitments made during 2015 and later, businesses may request access to the R & D tax credit.