Rubber & plastic industry agreement
An increase in the minimum wage is planned from 1 January 2024. The average increase is €48.75 calculated on level C.
Simplification of requirements for secondment from abroad
In Note no. 2401 of 20 December 2023, the National Labour Inspectorate provided clarifications on the simplification of administrative costs for transnational secondments
Regime for returning workers: new rules from 2024
Legislative Decree 209/2023, which implements the tax reform of the particular regime related to people who have moved their residence in Italy from abroad…
Changes to parental leave
On the subject of parental leave, the Budget Law 2024 extends what was already introduced in 2023, with the total duration between the two parents being 9 months compensated
Social security contribution relief for southern italy – extension until 30 june 2024
The European Commission has extended the applicability of the contribution relief for Southern Italy until 30 June 2024.
Extension of employee account contribution reduction (tax wedge reduction)
The 2024 Budget Law extended thereduction of employee’s social security contribution (the employee’s part).
“Super” deduction on the cost of labour for 2024
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.
Fringe benefit exemption limit changed
The 2024 Budget Law amended the rules on fringe benefits (forms of remuneration in kind) for the 2024 tax year.
WELFARE FOR TERTIARY SECTOR EXECUTIVES – Reminder
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.
Personal income tax: new rates for 2024
Legislative Decree No. 216/2023 provided for the implementation of the first module of the Irpef reform by changing from 4 to 3 rates.