Work-life balance: tax relief with UNI/PdR 192 certification

With the approval of the Employment Decree of 28 April 2026 , the Government is introducing a new and significant measure to support companies that invest in structured work-life balance policies.

The measure recognizes a contribution relief of up to 1% of the employer's social security contributions for companies that obtain UNI/PdR 192:2026 certification , with a maximum ceiling of 50,000 euros per year per company.

The measure is part of a broader framework of interventions aimed at strengthening stable employment, promoting birth rates, and fostering more sustainable and inclusive organizational models, complementing the incentives already provided for young people, women, and disadvantaged areas.

What is the UNI/PdR 192:2026 certification?

UNI/PdR 192:2026, published in April 2026, is a voluntary reference practice that defines the “Management system for the conciliation between family life and work – Requirements and recommendations for the well-being of families”.

The regulation, promoted by the Department for Family Policies of the Presidency of the Council of Ministers, was developed in collaboration with UNI and the Autonomous Province of Trento, capitalizing on the experience of the "Family Audit".
The certification is aimed at public and private organizations of any size and is based on a verifiable system of requirements, indicators (KPIs), and processes subjected to conformity assessment by accredited third-party bodies.

The key requirements of UNI/PdR 192

The practice identifies seven thematic areas around which companies must structure their policies:

• work organization and flexibility (hourly and spatial);
• maternity support;
• parenting support;
• support for care loads;
• health and well-being;
• welfare and economic support for families;
• professional development and career continuity.

Differentiated scoring thresholds are envisaged for micro and small enterprises (50%) and medium-large organisations (60%), with the obligation to demonstrate at least one or more quantitative indicators, depending on the company size.

How the contribution relief works

Article 6 of the Employment Decree (Legislative Decree no. 62/2026) provides that certified companies can benefit from a partial exemption from social security contributions owed by the employer:

• maximum amount: up to 1% of the contribution;
• annual limit: 50,000 euros for each company;
• impact: only on the employer's share, with no negative effects on workers' pension rights.

The incentive will be applied on a monthly basis, according to methods to be defined in an inter-ministerial implementing decree (Work, Family and Economy) to be issued within 30 days of the decree's conversion into law.

The resources allocated

To finance the measure, the Government has provided:

• 7 million euros for 2026;
• 12 million euros in structural funding per year starting in 2027;
• An additional €14 million will be allocated to support businesses through the certification process.

A change of approach to welfare policies

Unlike traditional one-off bonuses, the relief linked to UNI/PdR 192 rewards structured and verifiable organizational systems , not simple declarations of intent.

The stated objective is to stimulate a cultural transformation in companies , making parenting support and conciliation policies measurable and monitorable.