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.
