
Collective Agreement – Industrial Executives – Salary Increase
On the economic side, the renewal of the Collective Labour Agreement (CCNL) provides for an increase in the minimum guaranteed pay amount (TMCG) to €80,000
On the economic side, the renewal of the Collective Labour Agreement (CCNL) provides for an increase in the minimum guaranteed pay amount (TMCG) to €80,000
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
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
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
The contribution relief for working mothers has been confirmed and extended to include fixed-term employees and self-employed workers. From 1 January 2025, this relief will
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
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
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
The 2025 Budget Law has confirmed, while also including some updates, the special tax exemption scheme for tips received by employees in hospitality establishments and
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 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
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