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The newsletter provided is for informational use only, for all practical purposes or further assistance, please contact us. The contents are translated into English through an AI software and may present imperfections, therefore we invite you to contact us for further clarifications.
Social Security Fringe Benefits Adjustments 2022
News No. 54/2022 Subject: Instructions for the social security adjustment of fringe benefits paid according to the measures on corporate welfare adopted by the Decrees Ai bis and quater. With message No. 4616/2022, Inps provides operating instructions for making the social security adjustment in the case of the disbursement of fringe benefits whose exemption limit, limited to the 2022 tax period, has been raised up to 3,000, recalling that the raising of the
Jan 2, 2023Reading time: 5 min
Updates on the calculation of the financial allowance for parental leave
News Flash No. 53/2022 As previously announced in our circular, Legislative Decree No. 105 of June 30, 2022 introduced a new economic treatment of parental leave, determining in particular the equalization of the average daily wage (on which to parameterize the calculation of the economic allowance due) with that of compulsory maternity leave, including, therefore, the daily accrual related to the Christmas bonus or 13th
Dec 16, 2022Reading time: 3 min
National Collective Bargaining Agreement for the Tertiary Sector: signing of the Extraordinary Sector Protocol.
News Flash No. 52 On Dec. 12, 2022, Confcommercio - Imprese per l'Italia, Filcams - Cigil, Fisascat - Cisl, Uiltucs signed an Extraordinary Sector Protocol (see Attachment) as a response to the economic and social impact suffered already in the year 2020 with the intent, it says, to "build an economic response to the needs of female and male workers in the sector to help maintain their purchasing power." The tra
Dec 16, 2022Reading time: 3 min
Important news for year-end adjustments
News No. 51/2022 For the purposes of the year-end tax adjustment and as a result of the entry into force, as of Nov. 19/2022, of Decree Law No. 176/2022 (so-called Aid Quater Decree), we remind you that the threshold of contribution and tax exemption of fringe benefits , i.e., goods sold and services provided to workers, including amounts disbursed or reimbursed to them for the payment of domestic utilities of integrated water service, electricity and gas
Dec 12, 2022Reading time: 5 min
New postponement for compliance with the methods of communication of agile work
Flash News n. 50 The Ministry of Labor, with a note published on its institutional website, informs of the new postponement, to January 1, 2023, for the sending of smart working communications. In particular, the Ministry specifies:
Nov 30, 2022Reading time: 1 min
Self-declaration regarding Temporary Framework requirements
News Flash No. 49 We would like to remind the Dear Clientele that by next November 30, accountants, who follow the fiscal part, must telematically submit the Self-Declaration for compliance with the requirements for the Temporary Framework. Those required to submit the Self-Declaration are those who are beneficiaries of the aid referred to in Article 1 of the Decree of the Minister of Economy and Finance of December 11, 2021. Economic operators attestan
Nov 25, 2022Reading time: 2 min
Additional beneficiaries of the One-Time Indemnity of 150 euros.
News No. 48/2022 Subject: Additional beneficiaries of the €150 Una Tantum allowance and specifics for private sector employees The National Institute of Social Security recently published a circular on the additional categories of potential beneficiaries of the €150 Una Tantum allowance referred to in Decree-Law No. 144 of Sept. 23, 2022; it also published a message providing clarifications on the Una Tantum allowance ric
Nov 24, 2022Reading time: 8 min
Art. 3, paragraph 10 of Law Decree no. 176/2022 (Decreto Aiuti - quater) – Increase in the fringe benefit exemption threshold
Flash News n. 47 With Gazzetta Ufficiale n. 270 of November 18, 2022, the awaited Decree Law n. 176 of November 18, 2022 (c.d. Decree Aiuti-quater) was published, with which the Government has introduced further urgent measures regarding electricity, natural gas and fuels. With regard to the labor sector, it is noted, for 2022, an increase in the exemption threshold regarding fringe benefits.
Nov 23, 2022Reading time: 1 min
Tax measures for corporate welfare in the 2022 tax year – clarifications
News No. 46/2022 With Circular No. 35/E, the Internal Revenue Service has spoken out to provide clarification on the tax measures provided for corporate welfare by Decree-Law No. 115 of August 9, 2022 (so-called Aid-Bis Decree). As a reminder, this Decree provided that, for the 2022 tax period only, the value of goods sold and services provided to the employee, as well as the amounts disbursed or reimbursed to the employee by the employer for
Nov 7, 2022Reading time: 4 min
Postponement of deadlines for sending smart working communications – Ministerial Decree No. 149/2022
In a communiqué dated Oct. 25, 2022 , the Ministry of Labor provided a new deferral for sending mandatory agile work communications as defined, most recently, by Ministerial Decree No. 149 / 2022. Specifically, the Ministry announced: In order to allow obligated and qualified entities to make agile work communications in the manner defined by Ministerial Decree No. 149 of August 22, 2022 , in order to fulfill the reporting requirements
Oct 31, 2022Reading time: 2 min
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