Researchers bonuses: from PNRR 10 thousand euros of tax credit for those who take them
An amendment to the DL PNRR-SCULLE intends to increase the tax credit for companies to 10 thousand euros to hire researchers under 35. An annual bonus to be used maximum 3 consecutive years
A new tax incentive, worth 10 thousand euros, for companies that assume researchers under 35. This is the provisions of an amendment to the school law decree (45/2025), an integral part of the national recovery and resilience plan (PNRR), approved by the Senate Education Commission. The goal is to encourage the technological and innovative transition, as well as strengthen the research department in the Italian production system.
The conditions of recruitment
In detail, it is an annual valence bonus that can be applied for a maximum of three consecutive years. It is aimed at private companies that intend to integrate their workforce with new resources following some parameters: first of all, they must have an age less than 35 years and then they will have to sign a permanent contract or at least 12 months. Furthermore, The activity carried out must concern specifically research and development and the company must be regularly registered and in compliance with the contribution obligations. The intent of the provision is also to widen the audience of beneficiaries by including innovative startups, in line with the development strategies of the technological ecosystem.
The measure today
The amendment must now be subjected to the Chamber and, if it were to receive the green light (the conversion into law is provided by Friday 6 June), will replace the previous methods provided for the so -called researchers’ hiring bonus. At the moment, in facthas a maximum value of 7,500 euros, can be used for a maximum of two years And it is aimed at the strategic growth of companies and the specialization of human capital, as per the PNRR decree of 2023.
Tax credit
It is a tax credit that can reach up to 10 thousand euros and can be used in compensation via F24. The fund available to finance the measure amounts to 150 million euros, from which The government aims to finalize 15,000 permanent jobsfavoring the passage of scientific and technological skills from academic to industrial realities.
