Circular n. 01, 3 January 2018
The
Senate has definitively approved the text of the 2018 Budget Law
containing the “State Budget for the 2018 financial year and the
multi-year Budget for the three-year period 2018-2020”.
The main changes introduced regarding labour are:
- new provisions on redundancy fund;
- new incentives to employ young people and unemployed people;
- increase of the Dismissal Ticket from 1 January 2018;
- tax concessions for public transport seasonal tickets;
- increase in income thresholds for € 80 bonus;
- full IRAP deductibility for seasonal workers;
- early retirement of print workers;
- prohibition of dismissal following harassment report;
- voluntary APE (Early Retirement Pension), social APE and early workers;
- tax credit for training expenses;
- methods of paying salaries and wages to workers;
- provisions on strengthening the fight against poverty – inclusion income;
- the limit of total income for dependent children;
- a revision of the fiscal calendar.
Publishing – new rules on the use of social safety netsThe main changes introduced regarding labour are:
- new provisions on redundancy fund;
- new incentives to employ young people and unemployed people;
- increase of the Dismissal Ticket from 1 January 2018;
- tax concessions for public transport seasonal tickets;
- increase in income thresholds for € 80 bonus;
- full IRAP deductibility for seasonal workers;
- early retirement of print workers;
- prohibition of dismissal following harassment report;
- voluntary APE (Early Retirement Pension), social APE and early workers;
- tax credit for training expenses;
- methods of paying salaries and wages to workers;
- provisions on strengthening the fight against poverty – inclusion income;
- the limit of total income for dependent children;
- a revision of the fiscal calendar.
Circular n. 02, 5 January 2018
From
1 January 2018, social safety nets in the publishing sector will lose
their characteristic of autonomy and will become part of – in
labour terms – the more general regime provided for by Leg.
Decree no. 148/15.
This means that Law no. 416 remains in force, but the social safety nets that it had specifically provided for in the publishing sector can be used by companies and workers in compliance with the widest proceduralization of the general regulations, thus losing those characteristics of privilege it had since 1981. The “principal” tool for redundancy management in the publishing sector remains intact, i.e. early retirement, whose access criteria had already been revised in 2013 to bring the minimum requirements in line with those of the period immediately preceding the pension reform.
This means that Law no. 416 remains in force, but the social safety nets that it had specifically provided for in the publishing sector can be used by companies and workers in compliance with the widest proceduralization of the general regulations, thus losing those characteristics of privilege it had since 1981. The “principal” tool for redundancy management in the publishing sector remains intact, i.e. early retirement, whose access criteria had already been revised in 2013 to bring the minimum requirements in line with those of the period immediately preceding the pension reform.
ACI Tables – Amounts for 2018
Circular n. 03, 8 January 2018
The
rates needed to calculate compensation in kind on a flat-rate basis for
the use of company cars granted for personal/business purposes to
employees and directors were published in Official Gazette no. 302 of
29 December 2017 (ordinary supplement no. 63).
The benefits, in accordance with article 51, paragraph 4, letter a) of the Consolidated Income Tax Act (TUIR), contributes to the formation of employment income in the measure of 30% of the amount corresponding to a conventional annual mileage of 15,000 km, calculated based on the kilometric running costs, which can be inferred from the ACI tables, net of any amounts withheld from or paid by the employee for personal use of the vehicle.
The benefits, in accordance with article 51, paragraph 4, letter a) of the Consolidated Income Tax Act (TUIR), contributes to the formation of employment income in the measure of 30% of the amount corresponding to a conventional annual mileage of 15,000 km, calculated based on the kilometric running costs, which can be inferred from the ACI tables, net of any amounts withheld from or paid by the employee for personal use of the vehicle.
2018 Budget Law: tax relief for hiring workers
Circular n. 04, 9 January 2018
With
Law no. 205 of 27/12/2017 (so-called Budget Law), the Legislator
provided for a new system of benefits through
“decontributions” in order to encourage the hiring of
employees under a permanent employment contract with increasing
protections (or transformations of temporary contracts into permanent
contracts), for the following types of workers and in the specific
provisions for the forfeiture of benefits:
- young people under the age of 35 (30th year since 2019) and who have never been employed on a permanent basis in their working career;
- former students, within 6 months of obtaining a degree;
- apprentices;
- unemployed workers in territorially defined areas.
- young people under the age of 35 (30th year since 2019) and who have never been employed on a permanent basis in their working career;
- former students, within 6 months of obtaining a degree;
- apprentices;
- unemployed workers in territorially defined areas.
Funds for Commercial Managers
Circular n. 05, 15 January 2018
Funds for Commercial Managers increased in 2018 with regard to the contribution of the employer.
Conventional salaries for workers abroad: 2018
Circular n. 06, 19 January 2018
The
Ministry of Labour and Social Policies, in agreement with the Ministry
of Economy, published the Decree of 20 December 2017 in Official
Gazette no. 14 of 18 January 2018, with determination of conventional
salaries for workers abroad for the year 2018.
“Renzi Bonus”: a new platform for 2018
Circular n. 07, 22 January 2018
The 2018 Budget Law includes interesting new changes regarding the “Renzi Bonus”.
In fact, not only has the benefit been confirmed, but the income thresholds for accessing it have also been raised.
INPS: minimum and maximum salary amounts for social contribution for 2018
Circular n. 09, 29 January 2018
With circular message no. 13 of 26 January 2018, INPS updated the daily minimum and maximum salary subject to social contribution for 2018, also updating other values necessary for the calculation of all contribution due for social security and assistance.
In fact, not only has the benefit been confirmed, but the income thresholds for accessing it have also been raised.
INPS: minimum and maximum salary amounts for social contribution for 2018
Circular n. 09, 29 January 2018
With circular message no. 13 of 26 January 2018, INPS updated the daily minimum and maximum salary subject to social contribution for 2018, also updating other values necessary for the calculation of all contribution due for social security and assistance.
