{"id":972,"date":"2025-01-14T19:10:00","date_gmt":"2025-01-14T18:10:00","guid":{"rendered":"https:\/\/blog.jobcodehr.com\/?p=972"},"modified":"2025-08-20T16:21:47","modified_gmt":"2025-08-20T14:21:47","slug":"tax-relief-on-performance-bonuses","status":"publish","type":"post","link":"https:\/\/blog.jobcodehr.com\/en\/tax-relief-on-performance-bonuses\/","title":{"rendered":"TAX RELIEF ON PERFORMANCE BONUSES"},"content":{"rendered":"\n

The temporary reduction in the substitute tax rate for IRPEF<\/strong> and the associated regional and municipal tax surcharges, from 10% to 5%, is extended to bonuses and payments made in 2025, 2026 and 2027. <\/p>\n\n\n\n

This reduction, already applicable to similar payments in 2023 and 2024, applies to certain types of remuneration, including performance bonuses and profit-sharing schemes.<\/p>\n\n\n\n

Please be aware that signing a second-level collective agreement is a prerequisite for accessing this beneficial taxation.<\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

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 bonuses and payments made in 2025, 2026 and 2027. This reduction, already applicable to similar payments in 2023 and 2024, applies to certain types of remuneration, including performance bonuses and […]<\/p>\n","protected":false},"author":2,"featured_media":625,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22],"tags":[48],"class_list":["post-972","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-regulatory-news","tag-tax"],"yoast_head":"\nTAX RELIEF ON PERFORMANCE BONUSES - JobCode<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/blog.jobcodehr.com\/en\/tax-relief-on-performance-bonuses\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TAX RELIEF ON PERFORMANCE BONUSES - JobCode\" \/>\n<meta property=\"og:description\" content=\"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 bonuses and payments made in 2025, 2026 and 2027. 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