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

News No. 36/2024 On December 28, 2024, Law No. 203 of December 13, 2024, containing “Provisions on Labor Matters” (commonly known as the “Labor Annex”), was published in the Official Gazzetta . It 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 its circular “ News ,” the Italian Revenue Agency has outlined the effects of the changes introduced by the International Taxation Decree (Legislative Decree No. 209/2023) regarding the tax residency of individuals, corporations, 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 and maintain their personal and family relationships primarily in the

News No. 34/2024 This issue of * News * summarizes the latest developments in labor and social security. List of topics covered 1) Updates on the secondment of personnel: effective January 1, 2025, it 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 the Official Gazette at Gazzetta . It contains “urgent measures to reopen the filing period for the two-year composition-with-creditors agreement 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