News Flash No. 14/2025 The National Labor Inspectorate, in its memo No. 616/2025, clarified that it is not legitimate to pay monthly severance pay quotas in the paycheck, outside of the assumptions provided by law. Specifically, it pointed out that the legal regulations that had introduced the so-called "QUIR" (a supplementary salary share, introduced in 2015 through a mechanism that allowed, workers in the pr

News No. 12/2025 We hereby draw your attention to the recent News that The Ministry of Labor has issued in order to provide guidance on the main interventions implemented by the legislature with Law No. 203 of December 13, 2024 (so-called Collegato lavoro). In particular, the document dwells on the novelties in the areas of resignation by conclusive facts, labor administration, seasonal work, probationary period and communications regarding labor

News Flash n.11/2025 Further to News Flash n. 9 of March 31, we hereby inform you that the Revenue Agency, with Resolution n. 24/E of April 8, 2025, has announced that, in order to retrieve the new ATECO 2025 classification, the Revenue Agency has adapted the functions for acquiring personal data and declaration forms.

News Flash No. 10/2025 We would like to remind the esteemed Clientele that Legislative Decree No. 216 of Dec. 30, 2023, implementing the first form of reform of personal income taxes and other measures on income taxes, in Article 4, provided for a 20 percent increase in the cost of employees allowed for deduction , in the presence of new hires that result in a net employment increase compared to the employees i

News Flash No. 9/2025 As of April 01, 2025, the new classification of economic activities, ATECO 2025, will be operational, accommodating evolutions in the business fabric and social changes that have taken place by modifying the activity codes previously provided. The ATECO classification is a code system used by Istat to classify the economic activities of enterprises for statistical and administrative purposes. The ATECO code (which also appears in c

News No. 8/2025 We draw your attention to two measures that provide for contribution concessions for employment in disadvantaged areas: 1) SUD SME decontribution, provided for by Budget Law 2025, Art. 1 paragraphs 406 et seq. and as indications provided by Inps News No. 32/2025; (page 1 et seq.) 2) Bonus ZES, for permanent hiring of over 35 unemployed for at least 24 months, as per Decree Law No. 60/2024 Art. 24 (so-called "Coes Decree

News No. 7/2025 With News No. 26/2025 , the Inps has communicated the values of the minimum daily wage limit for the year 2025, as well as the update of other values generally used as a reference for the calculation of contributions due in the field of social security and social assistance for the generality of employees. With the following information, the following are reported, in particular: - The value of the annual ceiling of the contribution base and pensiona

News Flash No. 6/2025 Last Jan. 31, the Internal Revenue Service, through Resolution No. 9/E, announced the tax codes for the use in compensation by withholding agents, through the F24 and F24 "Public Entities" forms, of the credit accrued as a result of the disbursement to employees of the sum referred to in Article 1, paragraph 4, of Law No. 207 of Dec. 30, 2024 (Budget Law 2025). Let us recall what Article 1, paragraph 4, of Law No. 207 of 3