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14.102010

Agenzia delle Entrate: bonus for increase in number of employees

The Agenzia delle Entrate with its resolution no. 195/E of 12 October 2010, clarified that the employee bonus – introduced with Law no. 244/2007 – is also due in the event of employee dismissals or resignations

The Agenzia delle Entrate (Italian Tax Authority) with its resolution no. 195/E of 12 October 2010, clarified that the employee bonus – introduced with Law no. 244/2007 – is also due in the event of employee dismissals or resignations as long as the employer maintains, on an annual average, the increase in number of employees required by law (three years, or two for SMEs).

(Il Sole 24 Ore)