ARTIFICIAL INTELLIGENCE IN THE WORLD OF WORK
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
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NEWS ON EMPLOYEES IRPEF (PERSONAL INCOME TAX) DEDUCTIONS
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
IMPORTANT NEWS REGARDING THE REIMBURSEMENT OF BUSINESS TRIP EXPENSES AS FROM 2025
As from 2025 the reimbursement of expenses incurred by the employees during a business trip....
TAX AGREEMENT (CONCORDATO PREVENTIVO BIENNALE) ON 2024/2025 FISCAL YEARS TO FIX THE INCOME TAXABLE AND TAX AMNESTY (RAVVEDIMENTO SPECIALE) ON THE YEARS 2018 TO 2022
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 then on biennial basis), the income
REMINDER ONE-OFF PAYMENT IN JULY 2024 ACCORDING TO THE NATIONAL COLLECTIVE EMPLOYMENT AGREEMENT (CCNL) COMMERCIO CONFCOMMERCIO
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 MOTHER BONUS
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 bo
IMPORTANT REMINDER RELATED TO STAFF LEASING WORKERS
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)
NATIONAL COLLECTIVE BARGAINING AGREEMENT FOR EXECUTIVES OF THE COMMERCIAL SECTOR ON WELFARE
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.
FRINGE BENEFITS AND FACILITATION UNDER 36: IMPORTANT TO REMEMBER
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.
ULTIMATE BENEFICIAL OWNERS REGISTER
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 sect
DEFINITION OF FORMAL IRREGULARITIES
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 penalti
DIFFERENCE BETWEEN AGENCY AND BUSINESS PROCURING RELATIONSHIP, AND APPLICABLE INSTITUTIONS
In a recent judgment, the Supreme Court returned to clarify the difference between the agency and business procuring relationship and the applicable institutions.