Regulatory News

Regulatory News

QUOTA 103 RETIRMENT SCHEME

The Quota 103 scheme has been extended until 31 December 2025. The pension benefit is calculated using the contribution-based method and is capped at an

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Regulatory News

EARLY RETIREMENT FOR WOMEN

The so-called “Opzione Donna” early retirement scheme has been renewed. To qualify, female workers must have accrued 35 years of actual contributions and reached the

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Regulatory News

APE SOCIAL SCHEME

The Budget Law has extended the APE Social scheme to include 2025 as well. This support scheme is available to specific categories of taxpayers, including

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Regulatory News

PARENTAL LEAVE

The parental leave allowance has been permanently increased to 80% of an individual’s salary for three months, available until the child turns six. For male

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Regulatory News

NEW REQUIREMENTS FOR NASPI ALLOWANCES

For individuals who, in the 12 months before becoming unemployed on an involuntary basis, thus qualifying for NASPI, had voluntarily ended an open-ended employment contract

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Regulatory News

CHANGES TO THE FLAT-RATE TAX REGIME

For 2025, the income threshold for accessing the flat-rate tax regime has been raised to €35,000 for individuals who earned employment income or income assimilated

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Regulatory News

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

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Regulatory News

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.

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Regulatory News

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.

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Regulatory News

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

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