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The newsletter provided is for informational use only, for all practical purposes or further assistance, please contact us. The contents are translated into English through an AI software and may present imperfections, therefore we invite you to contact us for further clarifications.
Main differences in tax and labor measures provided for by the Conversion Law of Decree No. 215/2023 "Milleproroghe"
News . 9/2024 Law no. 18/2024, converting Decree no. 215/2023, known as the "Milleproroghe" (Thousand Extensions) Decree, has introduced significant changes regarding tax and labor deferrals. The Law was published in Gazzetta on February 28, 2024, and came into force on February 29, 2024. We summarize the most important changes on the following topics: Facilitated settlement of tax bills Scrapping Quater Non-compliance with vaccination requirements Innovation
March 4, 2024Reading time: 4 min
Revision of the maximum amounts of wage supplementation, the NASpI income support measure, and update of the amount due as severance pay for 2024
News Flash No. 8/2024 With News . 25/2024 , INPS announced the update for 2024 of the maximum amount of ordinary and extraordinary wage supplementation (CIGO and CIGS), wage supplementation for agricultural workers and permanent agricultural employees (CISOA), the FIS wage supplement allowance, and the Credit Fund and Cooperative Credit Fund benefits. The amounts have been updated in consideration
February 16, 2024Reading time: 2 min
Determination for the year 2024 of the minimum and maximum amounts for the calculation of all contributions due in relation to social security and social assistance for all employees
News . 7/2024 With News . 21/2024, the INPS (Italian National Social Security Institute) announced the minimum daily wage for 2024 and the reference values for calculating contributions. The following information provides, in particular: The value of the annual ceiling for the contribution and pension base; The value of the minimum wage for all employees; The minimum hourly wage for part-time employees; The wage share
February 12, 2024Reading time: 6 min
IVS contribution exemption for working mothers 2024
News . 6/2024 Attachment: Facsimile declaration for communicating children's tax codes Article 1 of Budget Law no....
February 9, 2024Reading time: 5 min
Balance of the substitute tax on severance pay (TFR) for 2023 and management of any credit to be offset on the F-24 form
News Flash No. 5/2024 Due to the significant reduction in the revaluation rate for severance pay (which was close to 10% last year but has fallen significantly this year to 1.944162%), the calculation of the substitute tax balance has generated a credit, due to the fact that the advance payment was calculated at the rate of 9.9745%, in force on December 31, 2022, while the balance was calculated using the rate in force on December 31, 2023.
February 2, 2024Reading time: 2 min
Activate the online request for contribution exemption for private employers in possession of the 2023 Gender Equality Certification.
News Flash No. 4/2024 The INPS portal has been updated with the release of the new online application form "SGRAVIO PAR_GEN_2023", which can be used to submit requests for contribution exemptions (for private employers) in the event of obtaining, by December 31, 2023 , the gender equality certification referred to in Article 46-bis of Legislative Decree No. 198/2006 (Code of Equal Opportunities between Men and Women). This measure entails exemption
Jan 29, 2024Reading time: 3 min
IVS contribution exemption 2024
News . 3/2024 Budget Law no. 213 of December 30, 2023, has provided, on an exceptional basis, for the pay periods from January 1, 2024, to December 31, 2024, for public and private employment relationships (excluding domestic employment relationships), a contribution exemption for the portion payable by the worker, amounting to: 6%, provided that the taxable remuneration, based on thirteen monthly payments, does not exceed the monthly amount of €2,692.00, at
Jan 25, 2024Reading time: 5 min
The 2024 Budget Law
News . 2/2024 On December 30, 2023, Law no. 213 was enacted concerning the "State budget for the 2024 financial year and multi-year budget for the three-year period 2024-2026." It came into force on January 1, 2024, with the exception of the provisions referred to in paragraph 296, which came into force on December 30, 2023. This year's Budget Law has been divided into two sections: Section I, consisting of a single article and 561 paragraphs, c
Jan 18, 2024Reading time: 13 min
News from the conversion law of the Advance Payment Decree
News Flash No. 1/2024 On December 17, 2023, Law No. 191 came into force, converting Decree-Law No. 145/23 (known as the Advance Payment Decree). The main changes in the field of employment are summarized below: Fringe benefits on loans granted to employees We would like to draw particular attention to the amendment to the tax legislation concerning loans granted by employers to employees, in view of the heavy burden that the n
Jan 8, 2024Reading time: 2 min
The new IRPEF (personal income tax) for 2024
News . 41/2023 Based on the draft Legislative Decree on the "Implementation of the First Module of Personal Income Tax Reform and other measures relating to income tax," approved by the Council of Ministers, the IRPEF tax rates and income brackets will change in the 2024 tax period. The aim is to revise the personal income tax system and gradually reduce the related tax burden.
Dec 18, 2023Reading time: 4 min
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