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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.
New requirements for managing reports of wrongdoing – whistleblowing regulations
News Flash No. 40/2023 We would like to inform our valued customers that December 17 is the deadline for private employers who have employed an average of at least 50 employees over the last twelve months, as well as employers who, despite having fewer than 50 employees, are involved in financial services and products, to comply with the requirements of the law on the prevention of money laundering and measures to block the financing of terrorism. the prevention of money laundering and measures to block financing.
Dec. 1, 2023Reading time: 3 min
Fringe benefits 2023 – in-depth analysis of contributions to the Previr-Pastore pension fund
News Flash No. 38/2023 Following further investigation and clarification, we inform you that the contributions paid to the Previr-Pastore institution as insurance premiums for non-occupational accident risk are considered compensation in kind, not subject to contributions, and therefore the relative amount will contribute to the amount of exempt fringe benefits up to the threshold limit of €258.23, or the higher threshold limit of €3,000.00 provided for by the legislator p
Nov 24, 2023Reading time: 2 min
INPS message no. 3884/2023 – Operating instructions for social security adjustments for fringe benefits in 2023.
News . 37/2023 With message no. 3884/2023 dated October 6, INPS provided instructions for proceeding with social security adjustments in cases where fringe benefits and fuel vouchers were paid to employees during 2023, as provided for in Decree Law no. 48/2023 (converted with amendments by Law no. 85 of July 3, 2023). It is worth noting that for the year 2023, the exemption limit for fringe benefits has been increased to €3,000 per de
Nov 22, 2023Reading time: 4 min
"Initial indications" on the changes made to fixed-term contracts by Decree Law No. 48/2023.
News . 36/2023 Subject: News of Labor News no. 9/2023 containing "initial indications" on the changes made to fixed-term contracts by Decree Law no. 48/2023. As is well known, Article 24 of Decree Law 48/2023 (the so-called Labor Decree, converted with amendments by Law No. 85/2023) amended the regulations on fixed-term employment contracts. A few months later, the Ministry of Labor issued the long-awaited explanatory circular (No. 9 of October 9, 2023).
Oct 31, 2023Reading time: 5 min
Establishment of a register of beneficial owners. Information relating to reporting requirements.
News 35/2023 Dear Customer, We hereby draw your attention to the requirements of the anti-money laundering legislation referred to in Legislative Decree no. 231/2007 and related implementing measures, concerning the communication of data and information on beneficial ownership in the independent section or special section of the Register of Companies. Given the informative nature of this circular, we remind you that the employers concerned must inter
Oct 18, 2023Reading time: 3 min
Planning of entry flows into Italy
News Flash No. 34 With Official Gazette No. 231 of October 3, 2023, the Prime Ministerial Decree concerning the planning of legal entry flows into Italy of foreign workers for the three-year period 2023-2025 was published. Briefly, below are some excerpts from the Decree covered by this notice: Foreign citizens residing abroad are admitted to Italy for seasonal and non-seasonal employment and self-employment, in compliance with
October 10, 2023Reading time: 1 min
Extension until December 31, 2023, of the right to flexible working for vulnerable individuals
News Flash No. 33/2023 With Decree Law No. 132/2023 (see Article 8), the right to flexible working for "vulnerable workers" in the private and public sectors has been extended until December 31, 2023. In this regard, it should be noted that 'vulnerable' workers are defined as those suffering from documented conditions as identified by Ministerial Decree 04/02/2022 (chronic conditions with poor clinical compensation and with particular severity, in the presence of which a general practitioner certifies
Oct 3, 2023Reading time: 1 min
Provision of fringe benefits in 2023
News Flash No. 32/2023 Subject: Provision of fringe benefits pursuant to Article 40 of Decree Law No. 48/2023, converted with amendments into Law No. 85/2023 As explained in 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 dependent children (including children born outside of marriage) does not contribute to the formation of income, up to a total limit of €3,000.
Oct 2, 2023Reading time: 2 min
Form 770/2023 income for the 2022 tax period
News . 31/2023 Once again this year, the deadline by which withholding agents are required to electronically submit Form 770 to the Revenue Agency for 2022 income is set for October 31, 2023. The form, which must be used by withholding agents (including State administrations) to report withholdings to the Revenue Agency, can be either Simplified or Ordinary. 1. The Simplified Form 770/2023 consists of the following
September 15, 2023Reading time: 3 min
Integration of electronic applications for permits under Law 104 and special leave
News Flash No. 30 Subject: Integration of electronic application submission functionality for Law 104 permits and special leave for assistance to persons with severe disabilities With two messages published on September 7, namely message No. 3139 and message No. 3141, INPS announced the integration of functions for the electronic submission of applications for Law 104 permits and special leave for the care of disabled persons. In particular
September 13, 2023Reading time: 3 min
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