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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.
Provision of Fringe Benefits in 2023
Flash News No. 32/2023 Subject: Provision of fringe benefits pursuant to Art. 40 of Decree-Law No. 48/2023, converted with amendments into Law No. 85/2023 As explained in the firm’s “ News ” No. 13/2023 and No. 26/2023, limited to the 2023 tax year, the value of goods provided and services rendered to employees with fiscally dependent children (including children born out of wedlock) does not count toward taxable income, up to a total limit of 3,000 euros.
Oct. 2, 2023Reading time: 2 min
Form 770/2023: Income for the 2022 Tax Year
News No. 31/2023 Once again this year, the deadline by which withholding agents are required to electronically file Form 770 with the Revenue Agency for 2022 income is set for October 31, 2023. The form, which must be used by withholding agents (including government agencies) to report withholding taxes to the Revenue Agency, can be either the Simplified or the Standard version. 1. The Simplified Form 770/2023 consists of the following
September 15, 2023Reading time: 3 min
Addition of online application submission for permits under Law 104 and special leave
News Flash No. 30 Subject: Addition of Features for the Online Submission of Applications for Law 104 Leave and Special Leave for Caring for Persons with Severe Disabilities In two messages published on September 7—namely, Message No. 3139 and Message No. 3141— INPS announces the integration of features for the online submission of applications for Law 104 leave and special leave for assisting persons with severe disabilities. In particular,
September 13, 2023Reading time: 3 min
INPS Clarifications on the Marriage Leave Allowance for Workers in the Industrial and Craft Sectors
News Flash No. 29: With the publication of Message No. 2951/2023, INPS has provided clarifications regarding the marriage leave allowance to which workers classified as manual laborers in the industrial and craft sectors are entitled (see Art. 49, Law No. 88/89). In this regard, the Institute notes that, specifically for manual workers in the aforementioned sectors, a period of marriage leave lasting eight consecutive days is provided, with payment of an allowance, to
September 13, 2023Reading time: 2 min
Supplement to the Transitional Plan for the Inflow of Non-EU Workers.
Flash News No. 28 Subject: Supplement to the transitional plan for the inflow of non-EU workers into the country for the year 2022, with regard to seasonal employment. The Prime Ministerial Decree (D.P.C.M.) dated July 19, 2023, concerning the amendment to the transitional plan for the admission of non-EU workers into the country for the year 2022, with regard to seasonal employment, was published in the Official Gazzetta of August 14, 2023.
September 11, 2023Reading time: 1 min
INPS Message Regarding the Use of Event and Adjustment Codes in Uniemens Data Flows
News Flash No. 27 Subject: INPS Message Regarding the Reporting of Event and Adjustment Codes in Uniemens Data Flows Related to Parental Leave, Mandatory Paternity Leave, and Disability Leave. INPS, in Message No. 2821/2023, to which reference is made, provides clarifications regarding the reporting in Uniemens of event and adjustment codes pertaining to parental leave, mandatory paternity leave, and disability leave, as per the amendments
August 3, 2023Reading time: 2 min
Interpretive Clarifications on Corporate Welfare for 2023
News No. 26/2023 On August 1, 2023, the Italian Revenue Agency, in its interpretive circular No. 23/E ( News ), provided interpretive clarifications on the tax measures for corporate welfare, as provided for in Article 40 of Decree No. 48/2023 (the so-called “Labor Decree”), converted, with amendments, by Law No. 85 of July 3, 2023. We remind you that the aforementioned article established, limited to the 2023 tax year, exclusively for employees with children who are tax dependents
Aug. 2, 2023Reading time: 5 min
Applications for Incentives for the Permanent Hiring of Young “NEETs” for the Year 2023
News No. 25/2023 Subject: Operational Guidelines Now Available for Incentive Applications Regarding the Permanent Hiring of “NEET” Youth for the Year 2023 As previously announced in our “ News ” No. 13 of May 9, 2023, Labor Decree No. 48 of May 4, 2023—converted, with amendments, by Law No. 85 of July 3, 2023—provides, in Article 27, for a youth employment incentive. The INPS, in its “ News ” No. 68 of July 21, 2023, has set forth the instructions
July 24, 2023Reading time: 5 min
Notice of the Office's Closure for Summer Break
News No. 24/2023 We are writing to inform you that the firm will be closed for summer break in August, from August 14 through August 22, 2023, inclusive. To that end, we are providing instructions for the following matters should you need them: urgent notifications of hiring and termination to the Employment Center; any reports or notifications of work-related injuries or occupational diseases; reports to the Inspectorate regarding intermittent work; and reports to the Ministry of Labor regarding collaboration
July 21, 2023Reading time: 6 min
Clarifications Regarding Exemptions for Workers Under 36 and Disadvantaged Female Workers.
Flash News No. 23: In Message No. 2598/2023, INPS provides clarifications regarding the completion of Uniemens reports related to the exemptions in question, offering further details beyond the guidance already provided in the “ News ” No. 57/2023 (exemption for those under 36) and No. 58/2023 (exemption for disadvantaged women). The key points are outlined below. Exemption for those under 36 The Institute confirms that for hires or contract conversions made between July 1, 2022, and December 31, 2022, r
July 20, 2023Reading time: 3 min
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