SUPER-DEDUCTION FOR PERSONNEL COSTS
The super-deduction for personnel costs, available to employers hiring new staff on open-ended contracts that result in a net increase in employment, is extended for the three-year period 2025–2027 under the same conditions as those applied in 2024. This measure increases the deductible personnel costs for employees hired between 1 January 2025 and 31 December […]
INCENTIVE TO POSTPONE EARLY-RETIREMENT
The incentive to postpone early-retirement, which allows workers to receive their share of IVS contributions tax-free in their payslip, has been extended to those who meet the early-retirement requirements, regardless of age, by 31 December 2025. The key new feature is the option for workers under the contribution-only system – those who started working on […]
QUAS: Increase in the mandatory contribution for collective agreements for HOTELS, TRAVEL AGENCIES, COMMERCE, FOOD AND BEVERAGE ESTABLISHMENTS AND TOURISMHealthcare Assistance Fund for Middle Managers
From 1 January 2025, for those enrolled in the Healthcare Assistance Fund established for Middle Managers in the Tertiary Sector (Qu.A.S.) the annual contribution is set at €360, payable by the employer, and €50, payable by the Middle Manager. From 1 January 2026, this annual contribution will increase to €380, payable by the employer, while […]
Collective Agreement – Industrial Executives – Previndai – Supplementary Pension Scheme
From 2025, changes are planned for the Previndai-related contribution. An additional contribution of 2% of gross global remuneration will be added to the 4% payable by the company up to a limit of €200,000 (previously €180,000). The fee payable by the executive will be 2% rather than 4%, although the employer may pay an additional […]