News from the Budget Law for 2023, Decree No. 5/2023, and clarifications on FIS contributions
- giorgiafrisenda
- January 25, 2023
- Reading time: 19 min
News . 2/2023
Subject: News from the Budget Law for 2023, Decree No. 5/2023, and clarifications on F.I.S. contributions.
The main changes for families, businesses, and workers, as set out in Law No. 197/2022 "State Budget for the 2023 financial year and multi-year budget for the three-year period 2023-2025," Decree No. 5/2023 and some clarifications on bilateral solidarity funds and F.I.S. contributions from January 1, 2023, as per our News . 29/2022 and INPS message No. 316 of January 19, 2023.
Index:
Exemption from the portion of contributions payable by the employee (Article 1, paragraph 281)
Exemption for employers who hire young people under 36 (Article 1, paragraph 297)
Exemption for employers who hire female staff (Art. 1, para. 298)
Exemption for employers who hire recipients of citizenship income (Article 1, paragraph 294)
Establishment of the "Fund to enhance the professional level of tourism" (Article 1, paragraph 603 et seq.)
Measures for Southern Italy (Article 1, paragraph 265 et seq.)
Facilitated smart working for vulnerable workers (Art. 1, para. 306)
New developments regarding parental leave (Art. 1, para. 359 et seq.)
New developments regarding the Universal Child Allowance (Art. 1, para. 357 et seq.)
Measures to combat violence against women (Article 1, paragraph 338 et seq.)
News on occasional ancillary work (Art. 1, para. 342 et seq.)
New provisions regarding fixed-term casual agricultural employment (Art. 1, para. 343 et seq.)
New tax exemption for productivity bonuses (Article 1, paragraph 63)