top of the page

Updates from the 2023 Budget Law, Decree No. 5/2023, and Clarifications on the FIS Contribution

  • Jan. 25, 2023
  • Reading time: 19 min

News No. 2/2023


Subject: Updates from the 2023 Budget Law, Decree No. 5/2023, and Clarifications on the F.I.S. Contribution


The following is a summary of the main changes for families, businesses, and workers, as set forth in Law No. 197/2022, “State Budget for Fiscal Year 2023 and Multi-Year Budget for the 2023–2025 Period,” in Decree No. 5/2023, along with some clarifications regarding the Bilateral Solidarity Funds and F.I.S. contributions effective January 1, 2023, as per our “ News ” No. 29/2022 and INPS Message No. 316 of January 19, 2023.


Table of Contents:

  1. Exemption from the employee’s share of contributions (Art. 1, para. 281)

  2. Tax Exemption for Employers Who Hire Young People Under 36 (Art. 1, Section 297)

  3. Exemption for Employers Who Hire Female Employees (Art. 1, para. 298)

  4. Exemption for employers who hire recipients of the Citizenship Income (Art. 1, para. 294)

  5. Establishment of the “Fund to Enhance Professional Standards in Tourism” (Art. 1, § 603 et seq.)

  6. Measures for Southern Italy (Art. 1, § 265 et seq.)

  7. Facilitated Remote Work for Vulnerable Workers (Art. 1, para. 306)

  8. Updates Regarding Parental Leave (Art. 1, § 359 et seq.)

  9. Updates Regarding the Universal Child Allowance (Art. 1, § 357 et seq.)

  10. Measures to Combat Violence Against Women (Art. 1, § 338 et seq.)

  11. Updates on Occasional and Supplementary Work (Art. 1, § 342 et seq.)

  12. New Provisions on Fixed-Term Occasional Agricultural Employment (Art. 1, § 343 et seq.)

  13. Updates on the Tax Exemption for Productivity Bonuses (Art. 1, para. 63)

Would you like to learn more?

Sign up at studiopiceci.it to continue reading these exclusive posts.

 
 
 

Recent Posts

Show all
bottom of the page