Inclusion of university years for calculation of social security paid by the employer as an incentive for leaving early: opinion of the Italian Tax Authority (Agenzia delle Entrate) – (Norme & Tributi Plus Diritto de Il Sole 24 Ore, 17 November 2020 – Andrea Di Nino)

In Norme & Tributi Plus Diritto of Il Sole 24 Ore, an article written by our employment advisor Andrea Di Nino on the opinion of the Italian Tax Authority, intervening regarding the tax treatment applied to the social security contribution paid by the employer to INPS for the university years of some workers involved in a trade union agreement to incentivise leaving early. The article can be downloaded here by subscription.