Registered office:
Milan, Corso di Porta Romana, no. 6 – 20122 Milan
Headquarters:
Piazza Indro Montanelli, n. 20 – 20099 Sesto San Giovanni (MI)
Operational Locations:
Via Boncompagni, No. 93 – 00187 Rome
Via Fiume, No. 3 – 24050 Zanica (BG)
Via San Sebastiano, No. 40 – 88837 Petilia Policastro (KR)
Phone contact:
02-45476950 for all locations
e-mail:
info@jobcodehr.com
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 food and beverage service businesses.
Specifically, for 2025, the income threshold for applying the reduced taxation has been raised from €50,000 to €75,000 per year, and the annual cap for the applicable benefit has been increased from 25% to 30%.
Registered office:
Milan, Corso di Porta Romana, no. 6 – 20122 Milan
Headquarters:
Piazza Indro Montanelli, n. 20 – 20099 Sesto San Giovanni (MI)
Operational Locations:
Via Boncompagni, No. 93 – 00187 Rome
Via Fiume, No. 3 – 24050 Zanica (BG)
Via San Sebastiano, No. 40 – 88837 Petilia Policastro (KR)
Phone contact:
02-45476950 for all locations
e-mail:
info@jobcodehr.com
Legislative Decree No. 216/2023 provided for the implementation of the first module of the Irpef reform by changing from 4 to 3 rates.
We take this opportunity to remind you that, from 1 January 2024, a mandatory social contribution of €1,000 per year has been introduced for the period 2024-2025, specifically for managers in the tertiary sector.
The 2024 Budget Law amended the rules on fringe benefits (forms of remuneration in kind) for the 2024 tax year.
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.
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
