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From the cut in the second Irpef rate, which goes from 35 to 33%, to the tax relief on contractual increases deriving from renewals signed between 2024 and 2026. From tax relief on productivity bonuses, night work and holidays, to the bonus for working mothers with two children, which goes from 40 euros a month to 60 euros a month.
As the Minister of Economy, Giancarlo Giorgetti, and the owner of Labor, Marina Calderone, also recalled, the figure of the 2026 budget, definitively approved by the Chamber, is the increase in workers’ incomes and salaries. “Something that both the unions and the employers asked of us,” they both recalled.
Let’s start with Irpef. The reduction of the second rate by two points begins in January: the intervention involves approximately 13.6 million taxpayers. For subjects with a total income, net of the main residence, greater than 200 thousand euros, the increase is sterilized with a reduction of 440 euros on some deductions.
A substitute tax is then introduced with a rate of 5% on salary increases paid to private sector employees in the year 2026, implementing the contractual renewals signed from 1 January 2024 and by 31 December 2026. The provision applies to private sector employees with an income, in the year 2025, of no more than 33 thousand euros.
According to the technical report on the measure, an audience of subjects interested in this measure is estimated at approximately 3.8 million employees. The substitute tax on productivity bonuses goes from 5 to 1% and is applied on amounts that rise from 3 thousand to 5 thousand euros (the intervention also applies to employee profit sharing quotas). Again according to the technical report on the maneuver, a potential audience of subjects involved of around 250 thousand units is hypothesized.
