With the July 2024 pay slip, each employee in force as at 22nd March 2024 who is entitled to it will be paid the first instalment of the one-off amounts in relation to the level to which he/she belong...
Working mothers with an open-ended employment contract, also part-time, in apprenticeships or in staff leasing (excluding domestic work relationships) with three or more children are entitled in the year 2024, 2025 and 2026 to a 100% exemption from the payment of IVS social security contributions...
Employers who used staff leasing employees in the year 2023 are obliged to communicate by 31 January 2024 to the company trade union representatives (RSA) or to the unitary trade union representation (RSU)...
This breaking news aims at providing some clarifications regarding the amendments introduced to the National Collective Bargaining Agreement for Executives of the commercial sector on Welfare....
As a reminder, for the year 2023, the non-taxable threshold for fringe benefits is € 3.000 for employees with at least one dependent child only. Such benefits may also be paid only to certain employees at the employer's discretion....
The Ultimate Beneficial Owners (UBO) Register of Companies, Branch/Permanent Establishment and Private legal Entities, as well as of Trusts producing legal effects relevant for tax purposes and of Legal Institutions similar to Trusts, is operative also in Italy. The UBO Register consists in two sections...
Budget Law 2023 introduced the possibility of regularizing infractions, irregularities and non-compliance with obligations or formalities committed since the year 2019 until October 31st 2022, for which the Tax Office (Agenzia delle Entrate) is competent to impose the relevant administrative penalties...
In a recent judgment, the Supreme Court returned to clarify the difference between the agency and business procuring relationship and the applicable institutions....
Article 40 of Decree-Law No. 48/2023 increases, for 2023, the non-taxable threshold of fringe benefits up to €3,000.00 Euro for employees with at least one dependent child for tax purposes. Such benefits may also be granted only to certain employees at the employer's discretion....