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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.
Updates from the 2023 Budget Law, Decree No. 5/2023, and Clarifications on the FIS Contribution
News No. 2/2023 Subject: Updates from the 2023 Budget Law, Decree No. 5/2023, and Clarifications on the F.I.S. Contribution This document summarizes the main changes for families, businesses, and workers, as set forth in Law No. 197/2022 “State Budget for Fiscal Year 2023 and Multi-Year Budget for the 2023–2025 Period,” in Decree No. 5/2023, and some clarifications on the Bilateral Solidarity Funds and F.I.S. contributions effective January 1
Jan. 25, 2023Reading time: 19 min
Approval of a Social Security Contribution Exemption Based on Certification of Gender Equality Between Men and Women
News No. 1/2023 Subject: Procedure for Eligibility for the Contribution Exemption for Employers Holding Gender Equality Certification for Men-women. Online applications for eligibility for the contribution exemption on the employer’s share—for employers holding a certification of gender equality between men and women obtained by December 31, 2022—will be accepted from December 27, 2022, through February 15, 2023. Employers who
Jan. 9, 2023Reading time: 5 min
Social Security Adjustments and Fringe Benefits for 2022
News No. 54/2022 Subject: Instructions for the social security adjustment of fringe benefits provided under the corporate welfare measures adopted by the “Aiuti bis” and “Aiuti quater” decrees. In Message No. 4616/2022, INPS provides operational instructions for adjusting social security contributions in cases where fringe benefits are provided, for which the exemption limit—limited to the 2022 tax year—has been raised to 3,000, noting that the increase in the
Jan. 2, 2023Reading time: 5 min
Updates on the Calculation of Financial Compensation for Parental Leave
News Flash No. 53/2022 As previously announced in our circular, Legislative Decree No. 105 of June 30, 2022, introduced new financial provisions for parental leave, specifically establishing that the average daily pay (used as the basis for calculating the financial allowance due) shall be equivalent to that of mandatory maternity leave, and therefore includes the daily prorated amount for the Christmas bonus or the thirteenth-month bonus
Dec. 16, 2022Reading time: 3 min
National Collective Bargaining Agreement for the Tertiary Sector: Signing of the Special Sector Protocol.
News Flash No. 52 On December 12, 2022, Confcommercio – Imprese per l’Italia, Filcams – Cigil, Fisascat – Cisl, and Uiltucs signed an Extraordinary Sectoral Protocol (see Attachment) in response to the economic and social impact already experienced in 2020, with the stated aim of “developing an economic response to the needs of workers in the sector to help maintain their purchasing power.” The terms of the
Dec. 16, 2022Reading time: 3 min
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
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