The Stability Law for 2018 confirm the contribution exemption for the first three years of permanent employment.
The exemption is the 50% for the first open-ended contract of young employees who have:
- less than 35 years old for 2018;
- less than 30 years old for 2019.
In case of termination of employment, new Employer will benefit from the exemption for the remaining months.
Source: Fisco e Tasse