Registered office:
Milan, Corso di Porta Romana, no. 6 – 20122 Milan
Headquarters:
Piazza Indro Montanelli, n. 20 – 20099 Sesto San Giovanni (MI)
Operational Locations:
Via Boncompagni, No. 93 – 00187 Rome
Via Fiume, No. 3 – 24050 Zanica (BG)
Via San Sebastiano, No. 40 – 88837 Petilia Policastro (KR)
Phone contact:
02-45476950 for all locations
e-mail:
info@jobcodehr.com
The temporary reduction in the substitute tax rate for IRPEF and the associated regional and municipal tax surcharges, from 10% to 5%, is extended to bonuses and payments made in 2025, 2026 and 2027.
This reduction, already applicable to similar payments in 2023 and 2024, applies to certain types of remuneration, including performance bonuses and profit-sharing schemes.
Please be aware that signing a second-level collective agreement is a prerequisite for accessing this beneficial taxation.
Registered office:
Milan, Corso di Porta Romana, no. 6 – 20122 Milan
Headquarters:
Piazza Indro Montanelli, n. 20 – 20099 Sesto San Giovanni (MI)
Operational Locations:
Via Boncompagni, No. 93 – 00187 Rome
Via Fiume, No. 3 – 24050 Zanica (BG)
Via San Sebastiano, No. 40 – 88837 Petilia Policastro (KR)
Phone contact:
02-45476950 for all locations
e-mail:
info@jobcodehr.com
Legislative Decree No. 216/2023 provided for the implementation of the first module of the Irpef reform by changing from 4 to 3 rates.
We take this opportunity to remind you that, from 1 January 2024, a mandatory social contribution of €1,000 per year has been introduced for the period 2024-2025, specifically for managers in the tertiary sector.
The 2024 Budget Law amended the rules on fringe benefits (forms of remuneration in kind) for the 2024 tax year.
Prominent among the provisions contained in the Finance Act to support new hires is the provision allowing a ‘super-deduction’ of the increase in labour costs related to incremental new hires from business income.
milano
bergamo
crotone
sesto san giovanni
roma
JOBCODE STP SRL – Corso di Porta Romana 6 – 20122 Milano – Tax Code and VAT reg. no 1026100966 – company registration office and REA number: MI – 2518121 – Share capital: 10.526,32 amount paid-up: 10.526,32
