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 eligibility requirements. The Italian Revenue Agency has published, in Circular No. 19/E ( News ), the initial guidelines for claiming this benefit. The eligibility requirements are summarized below:

News No. 31/2024 In its “ News ” No. 90 of October 4, 2024, INPS provides guidance on the changes to the penalty system 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 No. 30/2024 Construction sites are among the most dangerous work environments, 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 (Decree-Law 19/2024) establishing that, effective October 1, 2024, certain new requirements will take effect to strengthen worker safety: among these is the point-based license system for construction sites. Specifically,

News No. 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 withholding taxes 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

News No. 27/2024 The “Decree of the Minister of Labor and Social Policies, in consultation with the Minister of Economy and Finance, dated May 21, 2024” was published in the Official Gazzetta , No. 159, of July 9, 2024, which provides for the adjustment of the Bilateral Solidarity Fund for Professional Activities. The interministerial decree of May 21, 2024, incorporates the provisions of the collective agreement signed on December 27, 2022, between Confprofessioni and Filcams

News Flash No. 26/2024 Law No. 95 of July 4, 2024, converting Cohesion Decree No. 60 of May 7, 2024, containing “Further Urgent Provisions on Cohesion Policies,” was published in the Official Gazzetta on July 4. The following are the changes to labor-related provisions introduced during the conversion process: With regard to the regulations governing the extraordinary income and operational continuity allowance (ISCRO), it is provided that the

News Flash No. 24/2024 The Ministry of Labor and Social Policies announces that, in order to enable all employers to access the platform effectively, in light of the changes introduced by the Decree of the Minister of Labor and Social Policies dated June 3, 2024—adopted in consultation with the Minister for Equal Opportunity and the Family— by Interministerial Decree of July 2, 2024, the deadline for submitting the report on the situation