This newsletter contains some of the main tax and employment news that may be of interest to companies. It is prepared by UHY Associati S.t.p.r.l. and distributed periodically within its organization....
The new Law no. 132, entered into force on October 10th, 2025 and aims at promoting the correct, transparent, and responsible use of artificial intelligence (AI) in the workplace...
starting as from 1.1.2025, there will be changing to the rules on IRPEF (Personal Income Tax) deductions for family loads, pursuant to Article 12 of the Consolidated Income Tax Act...
As from 2025 the reimbursement of expenses incurred by the employees during a business trip...
Italian Government rules the opportunity to send a proposal with the aim to reach an “agreement”, called “CPB”, between the Italian Tax Office and Taxpayers, and the latter shall be able to freeze, for two fiscal years (at the present on 2024 and 2025, and...
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....