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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.
Online Request Activated for Contributory Exemption for Private Employers Holding the 2023 Gender Equality Certification.
Flash News no. 4/2024. The INPS portal has been updated with the release of the new online application form "SGRAVIO PAR_GEN_2023," which facilitates the submission of requests for contributory exemption (for private employers) upon obtaining, by December 31, 2023, the gender equality certification as per Article 46-bis of Legislative Decree no. 198/2006 (Code of Equal Opportunities between Men and Women). This measure entails the exemption...
Jan 29, 2024Reading time: 3 min
2024 IVS Contribution Exemption
News no. 3/2024. Budget Law no. 213 of December 30, 2023, has exceptionally provided, for pay periods from January 1, 2024, to December 31, 2024, a contributory exemption for the employee's share in public and private employment relationships (excluding domestic work), amounting to 6%, provided that the taxable remuneration, calculated over thirteen months, does not exceed the monthly amount of €2,692.00, at...
Jan 25, 2024Reading time: 5 min
The 2024 Budget Law
News no.2/2024 On December 30, 2023, Law no. 213, concerning the “State’s forecast budget for the financial year 2024 and multi-year budget for the 2024-2026 period,” was promulgated. It entered into force on January 1, 2024, with the exception of the provisions under paragraph 296, which became effective on December 30, 2023. This year, the 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
Updates from the conversion law of the 'Decreto Anticipi'
Flash News no.1/2024 On December 17, 2023, Law no. 191, converting Decree-Law no. 145/23 (known as: “Advance Decree”), entered into force. The main innovations concerning labor matters are summarized as follows: Fringe Benefits on loans granted to employees. We wish to draw particular attention to the amendment of tax regulations concerning financing granted by employers to employees, considering the significant burden that the n
Jan 8, 2024Reading time: 2 min
The New IRPEF for 2024
News No. 41/2023. Based on the draft Legislative Decree concerning the “Implementation of the First Module of Reform of Personal Income Taxes and other measures regarding income taxes,” approved by the Council of Ministers, the IRPEF 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.
18 Dec 2023Reading time: 4 min
New Compliance Requirements for Managing Misconduct Reports – The Whistleblowing Framework
Flash News No. 40/2023 We inform our esteemed clients that the compliance deadline, mandated by the legislator, is December 17th for private employers who have, on average, employed at least 50 individuals over the past twelve months. This also applies to employers who, despite having fewer than 50 employees, operate in financial services and products, anti-money laundering prevention, and measures to block financing.
1 Dec 2023Reading time: 3 min
Fringe Benefits 2023 – In-depth Analysis of Contributions to the Previr-Pastore Entity
Flash News No. 38/2023 Following further analysis and clarifications, we inform you that contributions paid to the Previr-Pastore entity as insurance premiums for non-occupational accident risk are considered benefits in kind, not subject to social security contributions. Therefore, the relevant amount will contribute to the total exempt fringe benefits up to the threshold of Euro 258.23, or the higher threshold of Euro 3,000.00 established by the legislator.
24 Nov 2023Reading time: 2 min
INPS Message No. 3884/2023 – Operational instructions for the social security adjustment of 2023 fringe benefits.
News No. 37/2023 With message no. 3884/2023 dated October 6th, INPS provided instructions for carrying out social security adjustments when fringe benefits and fuel vouchers were provided to employees during 2023, as stipulated by Decree-Law no. 48/2023 (converted with amendments by Law no. 85 of July 3, 2023). It is useful to recall that for the year 2023, the exemption limit for fringe benefits has been increased up to Euro 3,000 for de
22 Nov 2023Reading time: 4 min
''Initial Guidelines'' on Amendments to Fixed-Term Contracts by Decree-Law No. 48/2023.
News No. 36/2023 Subject: Ministry of Labor News No. 9/2023 containing ''initial guidelines'' on the amendments introduced to fixed-term contracts by Decree-Law no. 48/2023. As is known, Article 24 of Decree-Law 48/2023 (the so-called Labor Decree, converted with amendments by Law no. 85/2023) modified the regulations concerning fixed-term employment contracts. Several months later, the Ministry of Labor issued the awaited explanatory News (no. 9 of 09/10/20
31 Oct 2023Reading time: 5 min
Establishment of the Register of Ultimate Beneficial Owners. Information Regarding Reporting Obligations
News No. 35/2023 Dear Client, with this communication, we draw your attention to the compliance requirement mandated by anti-money laundering legislation, specifically Legislative Decree no. 231/2007 and its implementing provisions, concerning the reporting of data and information on ultimate beneficial ownership in the autonomous section or special section of the Companies Register. Given the informative purpose of this News, it is reminded that concerned employers must inter
18 Oct 2023Reading time: 3 min
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