In Message no. 1935 of 18 June 2025, the Italian Social Security Institute (INPS) clarified the rules for applying the contribution exemption for hiring employees
The Italian Social Security Institute (INPS) has released an updated summary of the rules governing reimbursement of wages paid to employees who take time off
Ruling no. 118/2025 by the Italian Constitutional Court upheld the objections raised by the Court of Livorno and declared unconstitutional Article 9(1) of Legislative Decree
Circular no. 10/E of 3 July 2025 from the Italian Revenue Agency (Agenzia delle Entrate) provides clarifications on the changes introduced by the 2025 Budget
The 2025 Budget Law provided that: “Reimbursements of expenses for meals, accommodation, travel and transport by taxis or similar services, for business trips or assignments,
The 2025 Budget Law has introduced significant changes to parental leave entitlements. In particular, the allowance for the second month of parental leave has been
COMPANY CAR SAFEGUARD CLAUSE
The 2025 Budget Law has introduced key changes to the taxation of fringe benefits on company cars provided for mixed private and business use, revising the percentages applicable to vehicles both granted and registered from 1 January 2025.
The possibility for the parties to an employment contract to identify needs of a technical, organisational or production-related nature, in the absence of specific provisions
The Italian Social Security Institute (INPS) issued Circular no. 90 of 12 May 2025 setting out the operational guidelines for the contribution relief (sgravio contributivo) granted under the so-called Cohesion Decree for hiring young workers under 35. It also launched the website where such applications can be made.
The Italian Revenue Agency has published a new circular clarifying the measures introduced by Legislative Decree no. 192 of 13 December 2024 and Law no. 207 of 30 December 2024 (the 2025 Budget Law). The circular provides operational instructions on the latest changes to tax rules and employment-related provisions.
The ENASARCO Foundation has published the new minimum contribution thresholds and maximum commissionable earnings for commercial agents and representatives, effective from 1 January 2025. As
With a Circular dated 30 January 2025, the Italian Social Security Institute (INPS) implemented the Contribution Relief for Southern Italy included in the 2025 Budget
In Circular 06/2025, the Ministry of Labour outlined the main regulatory changes introduced by Law no. 203 of 13 December 2024 (referred to as the “collegato
Labour conciliation proceedings may be conducted remotely using audiovisual connections. For this purpose, an interministerial decree should be issued to define the technical rules for
If an employee’s unjustified absence extends beyond the period specified in the applicable National Collective Labour Agreement (CCNL) or, in the absence of a contractual
The 2025 Budget Law has introduced new contribution relief for private employers, excluding those in agriculture and domestic work, who hire workers on open-ended contracts
The 2025 Budget Law has introduced several measures to improve expense traceability and combat tax evasion. For income tax purposes, deductions are now limited to
For cars first registered in 2025 and assigned for mixed use by employees from 2025 onwards, the method for calculating the value of the fringe
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
The 2025 Budget Law has confirmed that, for the 2025, 2026 and 2027 tax years, the value of goods and services provided to employees, along
The Budget Law has introduced new rules for tax credits for dependent children. The tax credit is now only allowed for children under 30 years
The Budget Law has confirmed and made permanent a supplementary tax credit of up to €1,200 for individuals with a total income not exceeding €15,000.
The Budget Law has introduced a new measure to reduce the tax wedge, which, unlike the 2024 provision, does not involve lowering the employee’s contribution
First, the 2025 Budget Law permanently reduces the number of IRPEF tax brackets from four to three, a change initially introduced for 2024 as an
