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News from the 2023 Budget Law, Decree No. 5/2023, and clarifications on FIS contributions

News No. 2/2023


Subject: News from the 2023 Budget Law, Decree No. 5/2023, and clarifications on F.I.S. contributions.


This summarizes the main updates for families, businesses, and workers, as outlined in Law No. 197/2022 “State Budget Forecast for the Financial Year 2023 and Multi-year Budget for the Triennium 2023-2025”, in Decree No. 5/2023, and some clarifications on bilateral Solidarity Funds and F.I.S. contributions from January 1, 2023, as per our News No. 29/2022 and INPS message No. 316 of January 19, 2023.


Index:

  1. Exemption on the employee's share of contributions (Art. 1, para. 281)

  2. Exemption for employers hiring young people under 36 (Art. 1, para. 297)

  3. Exemption for employers hiring female personnel (Art. 1, para. 298)

  4. Exemption for employers hiring recipients of the citizenship income (Art. 1, para. 294)

  5. Establishment of the “Fund for enhancing the professional level in tourism” (Art. 1, para. 603 et seq.)

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

  7. Facilitated smart working for vulnerable workers (Art. 1, para. 306)

  8. Updates regarding parental leave (Art. 1, para. 359 et seq.)

  9. Updates regarding the Universal Single Allowance (Art. 1, para. 357 et seq.)

  10. Measures to combat violence against women (Art. 1, para. 338 et seq.)

  11. Updates on occasional accessory work (Art. 1, para. 342 et seq.)

  12. Updates on occasional fixed-term agricultural employment relationships (Art. 1, para. 343 et seq.)

  13. Updates on tax relief for productivity bonuses (Art. 1, para. 63)

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