Observatory

Observatory

Certification of gender equality: “INPS” returns to exemption from contributions

20 September 2024

With message No. 2844 of 13 August 2024, the Italian National Social Security Institute “i.e. INPS” provides some clarifications concerning the method of transmission of requests for exemption from ...

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Observatory

Conversion of the Performance Bonus: obligations to give notice to supplementary pension funds

9 August 2024

In its Response to Application no. 154 of 15 July 2024, the Italian Revenue Agency ruled again on employees’ obligations to give notice to supplementary pension funds (hereinafter “Pension ...

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Observatory

Revenue Agency: tax treatment of the incentive to leave (“incentivo all’esodo”) for impatriate workers

9 August 2024

With Resolution no. 40/E of 23 July 2024, the Italian Revenue Agency provided specific clarification on a question concerning the tax treatment of sums paid as an incentive to ...

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Observatory

Update of application procedure for parental leave with an 80% allowance

9 August 2024

With notice no. 2704 of 23 July 2024, the Italian National Social Security Institute (Istituto Nazionale della Previdenza Sociale, ‘INPS’) announced the implementation of the electronic procedure for submission ...

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