Flash News No. 11/2025 Further to Flash News No. 9 of March 31, we hereby inform you that the Italian Revenue Agency, in Resolution No. 24/E of April 8, 2025, announced that, in order to implement the new ATECO 2025 classification, the Revenue Agency has updated the functions for collecting personal data and tax return forms.

News Flash No. 10/2025 We would like to remind our valued clients that Legislative Decree No. 216 of December 30, 2023, in implementation of the first phase of the reform of personal income taxes and other income tax measures, provides in Article 4 for a 20% increase in the deductible cost of employees, in cases where new hires result in a net increase in employment compared to the number of employees in

News Flash No. 9/2025: As of April 1, 2025, the new classification of economic activities, ATECO 2025, will take effect. This classification reflects developments in the business landscape and recent social changes, thereby modifying the previously established activity codes. The ATECO classification is a coding system used by Istat to classify the economic activities of businesses for statistical and administrative purposes. The ATECO code (which also appears in business registrations c

News 8/2025 We would like to draw your attention to two measures providing for social security contribution relief for employment in disadvantaged areas: 1) Social Security Contribution Relief for SMEs in Southern Italy, provided for in the 2025 Budget Law, Article 1, paragraphs 406 et seq., and as outlined in News No. 32/2025; (page 1 et seq.) 2) SEZ Bonus, for the permanent hiring of individuals over 35 who have been unemployed for at least 24 months, as per Decree Law No. 60/2024, Article 24 (the so-called “Coes Decree”)

News . 7/2025 In News . 26/2025, INPS announced the minimum daily wage threshold for the year 2025, as well as updates to other reference values generally used to calculate social security and social assistance contributions for all employees. The following information provides, in particular: - The value of the annual ceiling for the contribution and pensionable base

News Flash No. 6/2025 On January 31, the Italian Revenue Agency, in Resolution No. 9/E, announced the tax codes to be used by withholding agents for offsetting purposes via the F24 and F24 “Public Entities,” of the credit accrued as a result of the payment to employees of the amount referred to in Article 1, paragraph 4, of Law No. 207 of December 30, 2024 (2025 Budget Law). We remind you of the provisions of Article 1, paragraph 4, of Law No. 207 of December 3

News 4/2025 In News on January 20, 2025, the Social Security Institute announced the new contribution rates, effective January 1, 2025, to the Wage Supplementation Fund (F.I.S.), the Bilateral Solidarity Fund for Professional Activities, as well as the additional contribution to be applied in cases of recourse to ordinary, extraordinary, and exceptional wage supplementation pursuant to Article 5 of Legislative Decree No. 148/2025. 1) What

News Flash No. 3/2025: INPS has announced that the portal is now open for the online submission of applications for an exemption equal to 1% of social security contributions, up to a maximum of €50,000 per year, provided that employers hold a gender equality certification. The certification must be issued by accredited bodies. It is specified that accredited certification bodies authorized to issue the certification in accordance with