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.
Article 23 of the Cohesion Decree provided for contribution relief for the recruitment of disadvantaged women.
The new so-called Cohesion Decree introduces an exemption for hiring workers under 35.
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.
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…
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.
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.
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.
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.
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.
In Note no. 2401 of 20 December 2023, the National Labour Inspectorate provided clarifications on the simplification of administrative costs for transnational secondments
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…
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
The European Commission has extended the applicability of the contribution relief for Southern Italy until 30 June 2024.
The 2024 Budget Law extended thereduction of employee’s social security contribution (the employee’s part).
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.
The 2024 Budget Law amended the rules on fringe benefits (forms of remuneration in kind) for the 2024 tax year.
Legislative Decree No. 216/2023 provided for the implementation of the first module of the Irpef reform by changing from 4 to 3 rates.
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
