IVS contribution relief 2024
- giorgiafrisenda
- Jan 25, 2024
- Reading time: 5 min
News n.3/2024
The Budget Law n. 213 of December 30, 2023, has exceptionally provided, for the pay periods from January 1, 2024, to December 31, 2024, for public and private dependent employment relationships (excluding domestic work relationships), a contribution relief of the quota borne by the worker, in the measure of:
6%, provided that the taxable remuneration, parameterized on thirteen monthly installments, does not exceed the monthly amount of EUR 2,692.00, net of the thirteenth month accrual;
7% provided that the taxable remuneration, parameterized on thirteen monthly installments, does not exceed the monthly amount of EUR 1,923.00, net of the thirteenth month accrual.
On January 16, 2024, INPS published the News containing the conditions and instructions for the application of this exceptional relief in the payslip.
Subjects who can access the relief
All employees of both private and public employers can access the relief, regardless of whether the employers assume the nature of an entrepreneur or not, including apprentices, always respecting the monthly salary limit as well as the limit of only IVS contributions borne by the worker.
Excludedinsteadare domestic workers.
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