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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.
Important News Regarding Year-End Adjustments
News No. 51/2022 For the purposes of the year-end tax adjustment and following the entry into force, as of November 19, 2022, of Decree-Law No. 176/2022 (the so-called “Aiuti Quater Decree”), we remind you that the threshold for exemption from social security contributions and taxation on fringe benefits—that is, goods provided and services rendered to employees, including amounts paid or reimbursed to them for the payment of household utility bills for integrated water services, electricity, and gas
Dec. 12, 2022Reading time: 5 min
New Extension for Compliance with Remote Work Reporting Requirements
News Flash No. 50: The Ministry of Labor, in a notice published on its official website, announces a new extension—until January 1, 2023—for the submission of remote work notifications. Specifically, the Ministry states:
Nov. 30, 2022Reading time: 1 min
Self-Declaration Regarding Compliance with the Temporary Framework Requirements
News Flash No. 49 We remind our esteemed clients that by November 30, the tax accountants handling their tax affairs must electronically file the Self-Declaration to confirm compliance with the requirements set forth in the Temporary Framework. Recipients of the aid referred to in Article 1 of the Decree of the Minister of Economy and Finance dated December 11, 2021, are required to file the Self-Declaration. Economic operators certify
Nov. 25, 2022Reading time: 2 min
Additional recipients of the one-time 150-euro payment.
News No. 48/2022 Subject: Additional Recipients of the One-Time 150-Euro Allowance and Specifications for Private-Sector Employees The National Social Security Institute recently published a circular regarding additional categories of individuals who may be eligible for the One-Time 150-Euro Allowance provided for in Decree-Law No. 144 of September 23, 2022; it has also published a notice providing further details on the one-time 150-euro allowance
Nov. 24, 2022Reading time: 8 min
Art. 3, paragraph 10, of Decree-Law No. 176/2022 (Aid Decree - quater) – Increase in the exemption threshold for fringe benefits
News Flash No. 47 The long-awaited Decree-Law No. 176 of November 18, 2022 (the so-called “Aiuti-quater Decree”) was published in Official Gazzetta No. 270 of November 18, 2022, through which the Government introduced additional urgent measures regarding electricity, natural gas, and fuels. With regard to the labor sector, it should be noted that, for 2022, there has been an increase in the exemption threshold for fringe benefits.
Nov. 23, 2022Reading time: 1 min
Tax Measures Planned for Corporate Welfare in the 2022 Tax Year – Clarifications
News No. 46/2022 In Circular No. 35/E, the Italian Revenue Agency provided clarifications regarding the tax measures for corporate welfare provided for in Decree-Law No. 115 of August 9, 2022 (the so-called “Aiuti-bis” Decree). We remind you that this Decree provides that, for the 2022 tax year only, the value of goods transferred and services provided to employees, as well as the amounts paid or reimbursed to them by the employer for
Nov. 7, 2022Reading time: 4 min
Extension of Deadlines for Submitting Remote Work Notifications – Ministerial Decree No. 149/2022
In a press release dated October 25, 2022, the Ministry of Labor granted a new extension for the submission of mandatory remote work notifications, as most recently defined by Ministerial Decree No. 149/2022. Specifically, the Ministry stated: In order to allow obligated and authorized parties to submit remote work notifications in accordance with the procedures set forth in Ministerial Decree No. 149 of August 22, 2022, to fulfill their pre-
Oct. 31, 2022Reading time: 2 min
Clarifications on One-Time Allowances for Employees
News Flash No. 44/2022: INPS has provided important clarifications regarding the one-time payments scheduled for October and November 2022. 200-Euro One-Time Payment—Clarifications: The 200-euro one-time payment is scheduled to be included with the October paycheck. It will be paid to employees—who, despite theoretically being eligible for the contribution exemption equal to 0.80 percentage points of the contribution rate—upon submission of a declaration to their employer.
Oct. 24, 2022Reading time: 3 min
Extension of the One-Time Allowance (Art. 22, para. 1 of Decree-Law No. 115/2022)
News No. 43/2022 With the publication of Circular No. 111/2022 and the subsequent press release dated October 11, 2022, INPS has issued operational instructions regarding the extension of the one-time allowance, which was previously introduced by the so-called “Aiuti Decree.” The main features of the measure, as outlined in the two documents mentioned above, are summarized below. Eligible Workers The extension of the one-time allowance, in the amount of 200.00 euros,
Oct. 17, 2022Reading time: 2 min
Exemption from Social Security Contributions for Female Employees Who Are Mothers
Flash News No. 42/2022 Subject: Request for Exemption from Social Security Contributions for Working Mothers Employed in the Private Sector We are following up on our “ News ” No. 39 of September 26, 2022, to provide you with a sample letter requesting the issuance of the authorization code “0U” from the INPS, for the purpose of applying the 50% exemption from social security contributions payable by female employees who: fall under the category of
Oct. 14, 2022Reading time: 2 min
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