Hiring a person in prison
Progetto Lavoro, run by the Movimento Italiano Diritti Detenuti, helps people in prison build a professional CV and puts companies in touch with the prisons themselves.
A company that hires during detention is entitled to a monthly tax credit and to relief on social security contributions under the Smuraglia Law. This page sets out the real rules, including the ones that rule the benefit out.
How Progetto Lavoro works
It is not a job board and there is nothing to sign up for: the process always runs through people.
The interview inside the prison
Volunteers of the Movimento meet the person inside the prison and reconstruct their experience, skills and availability together with them.
The CV
That conversation produces a verified professional CV, describing what the person can do and the conditions under which they may work under their current measure.
Meeting the company
The Movimento presents matching profiles and supports the company in dealing with the prison, from the agreement to the start of the employment relationship.
What the Smuraglia Law grants
Law 193/2000 and Ministerial Decree 148/2014 grant companies hiring people in prison a monthly tax credit and relief on social security contributions. The figures below are those of the official guide issued by the Department of Prison Administration (DAP), updated on 17 June 2025.
Tax credit
- €520 per month for each person hired for work inside the prison (art. 20 O.P.) or for work outside it (art. 21 O.P.).
- €300 per month for people on semi-liberty (art. 48 O.P.).
- The amount is pro-rated on the days and hours actually worked.
- It also applies to training, provided the training is aimed at hiring for a period at least three times as long as the course.
It is used as an offset through form F24, tax code 6858, up to €250,000 per year and never beyond the cost actually incurred.
Relief on contributions
- A 95% reduction of the total contributions due.
- A 100% reduction for type-B social cooperatives.
- Since Decree-Law 48/2025 (art. 35, converted by Law 80/2025) the relief for hires into work outside prison applies to all companies, public and private: it used to be reserved to cooperatives.
It is claimed from INPS every year through the DiResCo "DETI" application (access with SPID), code 4V/79: the claim must be renewed annually.
How long it continues after release
- 18 months if the person was hired during semi-liberty or work outside the prison.
- 24 months if they were hired for work inside the prison and the relationship continues after release.
Three common beliefs, cleared up straight away
These are the misunderstandings that cost companies time, and in the end cost people opportunities.
"I hire someone who has just been released and I get the benefit"
No. The benefits only cover employment relationships that began during detention and continued afterwards: hiring someone who has already been released grants no Smuraglia benefit at all.
"It also applies to people on probation"
No. The law covers the work provided for by artt. 20, 21 and 48 of the prison act. People on probation with the social services (art. 47 O.P.) are not among the beneficiaries.
"I hire first and claim the benefit later"
No. The agreement with the prison must be signed before the application: without it, the benefit is not granted.
Conditions and deadlines
Conditions of the employment relationship
- A subordinate employment contract lasting no less than 30 days.
- Pay no lower than the applicable national collective agreement (CCNL).
- An agreement with the prison signed before the application: this is mandatory.
- For people in detention, wages are paid to the prison management.
- Payslips and Uniemens filings must be sent to the prison management every month, and every change must be reported, on pain of revocation.
The calendar
- 31 October — the application is submitted to the prison for the following year.
- 15 November — the regional Provveditorato forwards the applications.
- Mid-December — the DAP issues its decision and the credit becomes available in the Cassetto Fiscale.
Later applications may still be accepted during the year if funds remain. If applications exceed the funds allocated, the amounts are reduced proportionally.
A note on work outside prison (art. 21 O.P.)
Work outside the prison is authorised by the prison governor and becomes effective once the supervisory magistrate approves it.
- The person signs written prescriptions covering routes, hours and conduct.
- There is normally no escort; with private employers the activity remains under the supervision of the prison management.
- Net wages are paid to the prison management.
- For offences under art. 4-bis O.P. at least one third of the sentence must have been served, and in any case no more than five years; for a life sentence, ten years.
Would your company like to explore a placement?
Write to us: we will get back to you and walk you through the steps with the prison. There is no portal to use and no data to upload.
Write to Progetto LavoroThe information on this page is up to date with the guide issued by the Department of Prison Administration on 17 June 2025 and is provided for information purposes: it does not replace legal or tax advice, nor direct contact with the prison and with INPS.