Labour provisions on New Labour Bill 11 Dec. 2024
On 11 December 2024, the Italian senate approved the latest bill on “labour provisions”, which is linked to the recent budget law, and so brought this parliamentary process to its conclusion.
Christmas bonus coming soon
The Omnibus Decree (DL 113/2024) introduced a series of urgent fiscal measures including the Christmas Bonus.
Renewal of the National Collective Labour Agreement for Industry Managers
On 13 November, Confindustria and Federmanager signed the renewal of the National Collective Labour Agreement (CCNL) for Managers in the industrial sector effective from 1 January 2025 to 31 December 2027.
Southern decontribution extended to 31 December 2024
Today, the Minister for EU Affairs announced the green light from the European Commission for the extension of the SUD DECONTRIBUTION until 31 December 2024.
Renewal of CCNL for spa and wellness companies
On 8 October, the draft agreement of the National Contract for employees of spa and wellness companies was signed.
Disadvantaged women contribution relief
Article 23 of the Cohesion Decree provided for contribution relief for the recruitment of disadvantaged women.
UNDER 35 contribution relief
The new so-called Cohesion Decree introduces an exemption for hiring workers under 35.
New penalty framework in case of unlawful fixed-term contracts
Decree-Law no. 131/2024 modified the consequences in cases where the court declares a fixed-term employment relationship to be unlawful, transforming it into an open-ended one.
NATIONAL COLLECTIVE LABOUR CONTRACT FOR PROFESSIONAL PRACTICES: increase in base pay
On 1 October 2024, the second tranche of the minimum wage increase agreed in the last contract extension will come into effect.
European framework agreement on habitual cross-border teleworking
In message no. 1072 of 13 March 2024, the Italian Social Security Institute (INPS) published the procedures for submitting applications for the issuing of a certificate of the legislation applicable…
TRAVEL AGENCY COLLECTIVE LABOUR AGREEMENT: contractual renewal
On 26 July 2024, a draft agreement was signed for the renewal of the Confcommercio national collective labour agreement for employees of travel and tourism companies.
SMALL METALLWORKING INDUSTRY – CONFAPI COLLECTIVE AGREEMENT increase in base pay
From 1 June 2024, the new base pay levels will be as follows…
Hiring bonus for under 35s starting from 1 september 2024
The Cohesion Policy Decree-Law (Decree-Law no. 60/2024) introduced a total exemption from social security contributions for employers who hire young people under the age of 35 between 1 September 2024 and 31 December 2025.
Super tax relief for permanent hires
The Minister of the Economy and Finance, in conjunction with the Minister of Labour and Social Policy, issued a Ministerial Decree dated 25 June 2024, which effectively brings into force the major tax relief set out in the Budget Law.
METALWORKING COLLECTIVE AGREEMENT: Equalising element
With June 2024 pay, employees employed on 1 January of each year in companies without second-tier collective agreements with financial provisions and who in the previous year…
Contribution “settlement”
With circular no. 69 issued on 29 May 2024, the Italian Social Security Institute (INPS) provided operational guidelines for the application of the rules governing how people can use the mechanism to make payments to cover periods when they did not pay any contributions, as reintroduced by the 2024 Budget Law for the period 2024-2025.
METALWORKING Collective labour agreement: base pay and equalizing element
As of 1 January 2017, the increase in base pay can be absorbed by individual increases granted after that date, unless they are granted with an explicit non-absorption clause, as well as collective fixed wage…
METALWORKING COLLECTIVE AGREEMENT: Contractual welfare
By 1 June each year, companies must provide their employees with social welfare options worth €200, to be used by 31 May of the following year.
Renewal of Collective Labour Agreement for Professional Practices
On 16/02/2024, an agreement was signed to renew the National Collective Agreement for Professional Practices. The main changes in the regulations and economic terms are indicated below.
Tax residence reform – new criteria for determining the residence of individuals
With its publication in the Official Journal, Legislative Decree 209/2023 has taken effect, making significant changes to the linkage criteria for defining the tax residence of individuals.
Renewal of Service and Trade CBA (CCNL Commercio, Terziario e Servizi)
After four years of waiting, an agreement was signed on 22 March 2024 to renew the collective labour agreement for the tertiary, distribution and services sector, with effect from 1 April 2023 to 31 March 2027.
Chemical industry agreement
With effect from 1 January 2024, there shall be an increase in the amount of the base pay for category D1 of €68.00…
Domestic worker agreement
An increase in the minimum wage is planned from 1 January 2024. The following table shows the new base pay levels.
2024 Tax changes – clarification from italian tax authority
Inland Revenue Agency (Agenzia delle Entrate) Circular 5/E of 7 March 2024 provides some clarifications on fringe benefits and confirms the current provisions on the taxation of performance bonuses.