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Observatory

The 2021 Budget Law: social security contribution exemptions overview

21 January 2021

The 2021 Budget Law continues to focus on social security contributions, to generate employment and ensuring greater company liquidity. ...

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Observatory

August Decree: exemption from contribution payments and National Social Security Institute (INPS) clarifications

21 December 2020

In circular no. 133 of 24 November 2020, INPS provided clarifications for the correct management of the contribution exemption ...

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Observatory

Intra-corporate transfer – National Labour Inspectorate clarifications

21 December 2020

The National Inspectorate of Labour, with the note no. 1057/2020, has provided clarifications on the conditions to enter and ...

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Observatory

Performance bonus: achievement of incremental objectives and timeframe for verifying them (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, December 2020)

21 December 2020

The Italian Tax Authority, through its answer to question no. 550/2020 published last 23 November, provided its position, within ...

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Observatory

Premiums relating to policies entered into to cover the risk of contracting Covid-19

14 December 2020

With the approach of the year-end adjustment operations, the tax treatment of policies entered into by employers to cover ...

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Observatory

Permanent hiring: new contribution exemption

3 December 2020

In circular no. 133 of 24 November 2020, INPS provided operating instructions for the exemption from social security contributions ...

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