« Back
04.082010

Inland Revenue: special tax system for payments productivity-related payments

The Inland Revenue Office issued note no. 109657 dated 30 July 2010 which interpreted article 2, letter c), section 1 of Law no. 93/2008 (instituting the special tax regime or a 10% substitute tax on IRPEF and surcharges), envisage that, if connected to increases in productivity,

The Inland Revenue Office issued note no. 109657 dated 30 July 2010 which interpreted article 2, letter c), section 1 of Law no. 93/2008 (instituting the special tax regime or a 10% substitute tax on IRPEF and surcharges), envisage that, if connected to increases in productivity, performance and efficiency, additional pay for nighttime or overtime hours as well as the underlying base compensation can be subject to this tax structure. The Agency found that this interpretation aims to favour additional pay for improvements in productivity, innovation and new or better organization of the work.

 

(Il Sole 24 Ore)