News 36/2024 On December 28, 2024, Law No. 203 of December 13, 2024, containing “Provisions on Labor Matters” (the so-called “Labor Annex”), was published in Gazzetta and will take effect on January 12, 2025. The measure aims to simplify and correct various obligations related to employment relationships, with particular reference to workplace health and safety regulations and regulations on social safety nets.

News Flash No. 35/2024 In News recent News , the Italian Revenue Agency News the effects of the changes introduced by the International Taxation Decree (Legislative Decree No. 209/2023) regarding the tax residency of individuals, companies, and entities, effective as of 2024. Individuals are considered residents of Italy if they have their domicile within the territory of the State for the majority of the year, maintaining their personal and family relationships primarily in

News 34/2024 This News the latest developments in labor and social security matters. List of topics covered 1) Updates on the posting of workers: effective January 1, 2025, News will be subject to VAT 2) Decree on the Waiver of Violations and updates on fixed-term contracts 3) Publication of the 2024 New Skills Fund Decree 4) Supplementary Agreement to the National Collective Bargaining Agreement for the Tertiary Sector - Confcommercio dated October 31, 2024, on vocational apprenticeships 5) Contract renewal

News Flash No. 33/2024 On November 14, Decree-Law No. 167 was published in Gazzetta , containing “urgent measures to reopen the filing period for the two-year composition with creditors and extend benefits for employees, as well as urgent financial provisions for emergency management.” The development of interest, to which we would like to draw your attention, concerns in particular the amendments made to the provision

News Flash No. 32/2024 The “Christmas Bonus” allowance, provided for by “Omnibus” Decree-Law No. 113/2024 on “Urgent tax measures, extensions of regulatory deadlines, and economic measures,” consists of a one-time benefit for employees who meet certain income and family criteria. The Italian Revenue Agency has published, in News . 19/E, the initial guidelines for claiming it. The requirements are summarized as follows

News 31/2024 In News . 90 of October 4, 2024, INPS provides guidance on the changes to the penalty regime introduced by Decree-Law No. 19 of March 2, 2024, entitled: “Further urgent provisions for the implementation of the National Recovery and Resilience Plan (PNRR),” subsequently converted, with amendments, by Law No. 56 of April 29, 2024, and effective as of September 1, 2024. These changes, governed by Article

News . 30/2024 Construction sites are among the most dangerous workplaces, where serious—and sometimes fatal—accidents occur every year. To improve safety for workers and all professionals involved in construction sites, the government has issued a Decree (DL 19/2024) establishing that certain new requirements to enhance worker safety will take effect on October 1, 2024: among these is a points-based system for construction sites. Specifically,

News . 29/2024 Once again this year, the deadline by which withholding agents are required to electronically file Form 770 with the Revenue Agency for 2023 income is set for October 31, 2024. The form, approved by Revenue Agency Provision No. 61647 on February 26, 2024, must be used by withholding agents (including state agencies) to report withholdings to the Revenue Agency, and may ex

News Flash No. 28/2024 Subject: INPS Clarifications on the Procedures for Submitting “PAR_GEN” Applications for the 1% Contribution Exemption for Companies Holding Gender Equality Certification – Extension of the deadlines for submitting applications for certifications obtained by December 31, 2023 In Message No. 2844 dated August 13, 2024, INPS emphasizes the importance of the exemption measure provided for by law and outlines the requirements that