Italy
by Rome editorial team
The huge discount on the cost of labor arrives: the implementing decree signed by the Ministers of Economy and Finance in concert with that of Labor and Social Policies has been published on the Finance website
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A 120% superbonus for businesses and professionals who hire on a permanent basis. A huge discount on labor costs that can reach 130% if the new hires fall into the so-called fragile categories.
Implementation decree published
The implementing decree signed by the Ministers of Economy and Finance in concert with that of Labor and Social Policies was published on the Finance website. The provision makes operational the maximum tax deduction envisaged by the Irpef reform at the beginning of the year (Legislative Decree 30 December 2023, n. 216) which provides for holders of business income and practitioners of arts and professions, for the tax period subsequent to the one in progress on 31 December 2023, for the purposes of determining income, the increase in the cost of newly hired personnel with permanent employment contracts as well as a further deduction in the presence of new hires of employees with employment contracts permanent employee, falling into the categories of workers deserving of greater protection.
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