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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.
The new IRPEF for 2024
News No. 41/2023 According to the outline of the Legislative Decree on the "Implementation of the First Form of Reform of Personal Income Taxes and Other Measures on Income Taxes," approved by the Council of Ministers, IRPEF rates and income brackets will change in the 2024 tax period. The purpose of realizing the revision of the personal income tax system as well as the gradual reduction of the relevant taxation
Dec 18, 2023Reading time: 4 min
New obligations for managing reports of unlawful conduct – the discipline of whistleblowing
News Flash No. 40/2023 We inform the Dear Clientele that the compliance that the legislature requires of private employers who have employed an average of at least 50 employees in the last 12 months, as well as employers who, although they have had a workforce of less than 50 employees, are engaged in the business of financial services and products, the prevention of money laundering and measures to block the financing
Dec 1, 2023Reading time: 3 min
Fringe benefits 2023 – further information on contributions to the Previr-Pastore fund
News Flash No. 38/2023 Following further study and clarification, we inform you that the contribution paid to the Previr-Pastore institution by way of insurance premiums for extra-professional accident risk , are considered as compensation in kind , not subject to contribution, so the related amount will contribute to the amount of exempt fringe benefits up to the threshold-limit of 258.23 euros, or the broader threshold limit of 3,000.00 euros provided by the legislature p
Nov 24, 2023Reading time: 2 min
INPS Message No. 3884/2023 – Operating instructions for the 2023 fringe benefits social security adjustment.
News No. 37/2023 With message No. 3884/2023 of last Oct. 6, Inps provided instructions on how to proceed with the social security adjustment if fringe benefits and fuel vouchers, to employees, have been paid during 2023, as provided by Decree Law No. 48/2023 (converted with amendments by Law No. 85 of July 3, 2023) It is considered useful to recall that for the year 2023, the exemption limit for fringe benefits has been increased up to 3,000 euros per de
Nov 22, 2023Reading time: 4 min
''First indications” on the changes made to the fixed-term contract by Decree-Law no. 48/2023.
News No. 36 /2023 Subject: Ministry of Labor News No. 9/2023 containing "initial indications" on the changes made to the fixed-term contract by Decree-Law No. 48/2023. As is well known, Article 24 of Decree-Law No. 48/2023 (so-called Labor Decree, a decree converted with amendments by Law No. 85/2023) amended the regulations on fixed-term employment contracts. Several months later, the Ministry of Labor issued the long-awaited explanatory circular (No. 9 of 09/10/20
31 Oct 2023Reading time: 5 min
Establishment of the Register of beneficial owners. Information regarding communication obligations
News No. 35/2023 Dear Client, We hereby draw your attention to the fulfillment required by the anti-money laundering regulations set forth in Legislative Decree No. 231/2007 and its implementing provisions, concerning the reporting of data and information on beneficial ownership in the autonomous section or special section of the Business Register. Given the informational intent of this circular, it is recalled that affected employers should inter
Oct 18, 2023Reading time: 3 min
Programming of entry flows into Italy
News Flash No. 34 With G.U. No. 231 of last 03/10/2023, the DPCM inherent to the planning of legal entry flows of foreign workers into Italy for the three-year period 2023-2025 was published . Only briefly, we recall, below, some passages of the Decree that is the subject of this information: Foreign citizens residing abroad are admitted to Italy, for seasonal and nonseasonal employment and self-employment reasons, in compliance with
Oct 10, 2023Reading time: 1 min
Extension to 31/12/2023 of the right to agile work for fragile subjects
News Flash No. 33/2023 Decree Law No. 132/2023 (see Art. 8) extended, to 12/31/2023, the right to agile work for "frail workers" in the private and public sectors. In this regard, it is recalled that "frail" workers are defined as those workers with documented pathologies as identified by Ministerial Decree 04/02/2022 ( chronic pathologies with poor clinical compensation and with particular connotation of severity in the presence of which is certified, by the general practitioner
Oct 3, 2023Reading time: 1 min
Fringe benefit disbursement 2023
News Flash No. 32/2023 Subject: Fringe benefit disbursement pursuant to Article 40 of Decree Law No. 48/2023, converted with amendments into Law No. 85/2023 As set forth in Study News No. 13/2023 and No. 26/2023, limited to the 2023 tax period, the value of goods sold and services provided to employees with children who are tax dependent, (including children born out of wedlock
Oct 2, 2023Reading time: 2 min
Form 770/2023 income tax period 2022
News No. 31/2023 Once again this year, the date by which tax withholding agents are required to telematically submit Form 770 for 2022 income to the Internal Revenue Service is October 31, 2023 . The Form, which must be used by withholding agents (including state governments) to report withholding taxes to the Internal Revenue Service, can be either Simplified or Ordinary. Model 770/2023 Simplified shall be composed of the qu
15 Sep 2023Reading time: 3 min
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