With the Directorial Decree no. 644 of 15/05/2024, the MUR (Ministry of University and Research) announced the procedures for granting the contribution waiver referred to in Article 26, paragraphs 1 and 2, of Decree-Law no. 13 of 24 February 2023, converted with amendments by Law no. 41 of 21 April 2023. The decree was issued in favour of companies participating in the co-funding of innovative PhD scholarships referred to in Investment 3. 3 of Measure 4, Component 2 of the PNRR and which recruit (on a permanent contract basis) staff who, on the date of recruitment, hold the qualification of PhD or who are or have been holders of contracts referred to in Articles 22 and 24 of Law No. 240 of 30 December 2010.

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On 12 September 2024, the MUR, with the note below, clarified the modalities for the implementation of the aforementioned tax exemption, pointing out that the measure applies to all partner companies that hire personnel with a PhD qualification or individuals who have been holders of contracts pursuant to Articles 22 and 24 of Law No. 240 of 30 December 2010 on a permanent contract basis.
The maximum limit of the benefit amounts to €7,500.00 (€3,750.0 0, on an annual basis for each staff member hired), for a maximum of two positions for each co-funded doctoral scholarship. The exemption applies for a maximum period of twenty-four months, for hirings starting from 1 January 2024 and in any case no later than 31 December 2026, within the above-mentioned maximum limit of the benefit.
It is therefore specified that
- it is possible to request the contribution exemption also for recruitments already carried out before the receipt of this notice, provided that they have been completed as of 1 January 2024;
- in case of hirings starting after 1 January 2025, the benefit will be reassessed on a monthly basis and applied until 31 December 2026 at the latest.
Download the MUR Note on ‘Incentives for companies to hire researchers’, financed by the European Union - Next Generation EU