News Flash No. 11/2025 Further to News Flash 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 Italian Revenue Agency has updated the functions for collecting basic data and tax return forms.

News Flash No. 10/2025 We remind our valued clients that Legislative Decree No. 216 of December 30, 2023, which implements 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. It reflects developments in the business landscape and recent social changes by updating 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 registration certificates c

News No. 8/2025 We would like to draw your attention to two measures providing social security contribution relief for employment in disadvantaged areas: 1) Social Security Contribution Relief for SMEs in the South (Decontribuzione SUD PMI), as provided for in the 2025 Budget Law, Article 1, paragraphs 406 et seq., and as outlined in INPS 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 provided for in Decree-Law No. 60/2024, Article 24 (the so-called “Coes Decree”)

News No. 7/2025 In its “ News ” No. 26/2025, INPS announced the minimum daily wage threshold for the year 2025, as well as updates to other general reference values used to calculate social security and social assistance contributions owed by all employees. This notice specifically sets forth the following: - The annual maximum limit 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 Forms F24 and F24 “Public Entities,” to offset 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 No. 4/2025 The Social Security Institute, in its Circular No. News issued on January 20, 2025, announces 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 where ordinary, extraordinary, or exceptional wage supplementation is utilized, 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 euros per year, provided that employers hold a gender equality certification. The certification must be issued by accredited bodies. It should be noted that accredited certification bodies authorized to issue the certification in accordance with