INPS contribution cuts in the construction sector confirmed for 2025.

Good news for construction companies and those who work on construction sites: with a specific extension, the reduction in their INPS contributions has been confirmed for 2025. This is a very important benefit because it allows companies to save on a portion of labor costs and incentivizes regular full-time employment.

In recent years, the construction sector has been particularly affected by the use of undeclared work to evade taxes and social security contributions , despite some recent signs of improvement. Let's look at the key points of the measure confirmed in Interministerial Decree 170/2025 , published on the Ministry of Labor website.

Requirements for beneficiaries of the contribution reduction

The provision of last September 29, drafted in coordination with the Ministry of Economy and Finance and the Ministry of Labor, also extends the reduction in the contribution rate of 11.50% for the pay periods from January to December 2025.

This is the percentage already established by a specific decree of May 16th of last year and refers to social insurances other than pensions (unemployment, family allowances, maternity, sickness, etc.).

The regulatory source of the relief can be found in Article 29, second paragraph, of Legislative Decree 244/1995 , later converted into Law 341/1995 .

The benefit consists of a discount on contributions due to INPS and is intended for companies that:

• they are active in the construction sector – but production and work cooperatives operating in the construction sector can also access it;
• they employ workers with full -time working hours (40 hours per week);
• comply with the obligations of the law and of the national, territorial or company collective agreements stipulated by the most representative trade union organizations at the national level;
• have regular employment relationships and are up to date with their contribution obligations (INPS, INAIL and Casse Edili, as proven by the Durc);
• they have no criminal record in relation to workplace health and safety (absence of final convictions in the five-year period preceding the date of application of the benefit).

Please note, however, that the contribution relief in question does not apply to workers who already have other contribution benefits, such as placement contracts.

Excluding, as mentioned, contributions to the Employee Workers' Pension Fund, as well as INAIL insurance premiums for accidents at work and occupational diseases and, in general, any other form of contribution not attributable to the social security institution.

How and when to apply for contribution relief

The benefit is recognized by INPS following the submission of an online application by an employer operating in the construction sector. These are the key points of the procedure for accessing the contribution reduction:

• the request must be sent using the Rid-Edil form, available in the online services dedicated to benefits, within the Social Security Drawer ;
• The company must self-certify that it meets all the required requirements (regularity of social security contributions, no convictions for safety violations, compliance with collective bargaining agreements, etc.);
• INPS carries out an automated check and provides the results within one working day, therefore in a very short time;
• The company position is assigned a 7N management authorization code, an internal code that the IT systems use to recognize the specific type of benefit and which will then allow the contribution discount to be technically applied.

Following confirmation of the 11.50% contribution reduction, the social security institution will publish a circular in the coming weeks with instructions and procedures for using the benefit for the current year.

The benefit can be claimed using Uniemens contribution reports, while employers will be able to submit contribution reduction requests, presumably until February of next year.

Already in place since the 1990s, the tax relief in the construction sector continues to be implemented, confirming its role as a concrete support measure that promotes legitimate businesses, encourages job stability, and promotes safety on construction sites and direct savings on personnel costs.

In conclusion, interested parties will only have to wait for the aforementioned and imminent INPS circular in order to apply for access.

The extension is justified by the good performance of the construction sector

On closer inspection, the extension of the benefit fits into a positive context for the construction industry , as confirmed by data released by Fillea Cgil, which analyzed the sector's trends between 2019 and 2024 by cross-referencing INPS and ISTAT sources.

According to the study, in recent years the number of construction workers has increased by 33% and, at the same time, the number of paid days per worker has increased with the implementation of the labor adequacy system.

Average annual wages also showed a similar positive trend. Above all, Istat certifies a decline in irregular work, from 17.4% in 2019 to 13.8% in 2022, while last year's data indicates a further 4% increase in workers tracked by Construction Funds.

In a scenario of declared growth in employment , the institutions have deemed it appropriate to continue along the path of policies which, by lowering costs for businesses through the reduction of contributions, favour

• competitiveness;
• regularity;
• stability of contracts.

All this in a sector, such as construction, which is fundamental to the national economy and the country's relaunch in accordance with the PNRR .

The reduction was confirmed by decree, following careful review by the Executive, regarding the effects of the relief and the maintenance of the aforementioned percentage, made possible by balancing the contribution revenue during the reference period considered.