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On Focus

Performance bonus tax relief: objective recalculations based on the pandemic (Corriere delle Paghe de Il Sole 24 Ore, 3 giugno 2021 – Andrea Di Nino, Antonello Gerardi)

The Inland Revenue, in its answer to question no. 270/2021, returned to express an opinion on the favourable tax regime reserved for the performance bonus (“PDR”) paid following a specific trade union agreement and consisting of applying a 10% rate, replacing IRPEF and the relevant regional and municipal surtaxes to the taxable amount of such...

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HR VIRTUAL BREAKFAST “Ristori and Ristori bis Decree: opportunities and critical issues for enterprises” (HR Capital – De Luca & Partners, 19 November 2020)

19 November, 2020

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