News No. 5/2026 On January 1, 2026, Law No. 199 of December 30, 2025, came into effect, containing provisions on the “State Budget for Fiscal Year 2026 and the Multi-Year Budget for the 2026–2028 Period.” The law, consisting of twenty-one articles—the first of which (the longest) contains 973 paragraphs—outlines important measures regarding labor and social security; this News summarizes the main tax-related provisions.

News No. 4/2026 The national tables of per-kilometer operating costs for passenger cars and motorcycles prepared by the ACI – in accordance with the provisions of Article 51, paragraph 4, subparagraph a) of the Consolidated Income Tax Law approved by Presidential Decree No. 917 of December 22, 1986, are available on the Official Gazzetta at the following link, or on the ACI website. These values are valid for 2026 and must be used for

News No. 3/2026 Following the proposed renewal of the National Collective Bargaining Agreement (CCNL) for Doormen, signed on October 30, 2025, by the labor unions Filcams-Cgil, Fisascat-Cisl, UilTucs, and the employers’ association Confedilizia, we hereby announce the new contractual minimum wages effective as of January 1, 2026, and the most important changes. The renewed National Collective Bargaining Agreement runs from November 1, 2025, to October 31, 2028, and, in the absence of formal notice of termination within 6 months of its expiration, it is deemed to be tacitly renewed

News Flash No. 02/2026: Please note that the agreement regarding the potential renewal of the National Collective Bargaining Agreement for Executive – Commercial Companies, signed on November 5, 2025, was followed by the Agreement signed on November 12, 2025, whereby the parties agreed to fulfill the commitment made regarding paragraph 11 of the new Article 30, which defines the social security contribution relief for new hires or appointments of executives, we would like to draw your attention to the following points of the

News Flash No. 01/2026 The Fondo Est has expanded the scope of coverage for enrolled employees, guaranteeing access to certain specific health benefits for their minor children, without requiring any additional contributions from the company or the employee. Coverage is not automatically activated; therefore, it is the responsibility of each duly enrolled employee to register their minor children by accessing

News Flash No. 29/2025 Last Saturday, November 22, an agreement was signed to renew the National Collective Bargaining Agreement (CCNL), which covers the four-year period 2025–28, for companies and workers in the metalworking sector, with Federmeccanica-Assistal as the signatory party. This Collective Bargaining Agreement—which, as a reminder, had expired in June 2024 and had previously been subject only to interim renewal agreements—now applies to this sector. The agreed-upon monthly increase, at the average level (C3, formerly Level 5), is 205.32 euros,

News Flash No. 28/2025 The recent Decree-Law No. 159/2025, in effect since October 31, 2025, and entitled “Urgent Measures for the Protection of Health and Safety in the Workplace and in the Area of Civil Protection,” specifies in Article 13 how the rules have changed regarding the obligation for company directors to report their digital domicile (PEC) to the Business Registry (amendment to Article 5, paragraph 1, of Decree-Law No. 179 of 2012, as g