Observatory

Observatory

Dicembre 2025: Novità e rinnovi CCNL

24 November 2025

1. CCNL Cartai (INDUSTRIA) – Quadri Ai lavoratori Quadri spetta una retribuzione annua complessiva (inclusiva di superminimi, premi e altri emolumenti) non inferiore al trattamento economico contrattuale annuo maggiorato ...

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Observatory

Inbound Workers Regime and Bonuses Linked to Work Performed Abroad: Clarifications from the Italian Revenue Agency’s Ruling No. 274/2025

24 November 2025

Regulatory Framework The special regime for inbound workers, initially introduced by Article 16 of Legislative Decree No. 147/2015, aims to reduce taxable income for individuals transferring their tax residence ...

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Observatory

Quota 100: The Constitutional Court Rules on the Ban on Combining Pension with Employment Income

24 November 2025

With judgment No. 162 of November 4, 2025, the Constitutional Court examined the constitutionality of Article 14, paragraph 3, of Decree-Law No. 4/2019, which governs the prohibition on combining ...

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Observatory

Mandatory Paternity Leave for the Intended Parent: Clarifications from INPS Following the Constitutional Court Ruling

24 November 2025

With Message No. 3322 dated November 5, 2025, INPS provided an important clarification regarding the application of mandatory paternity leave to a female employee who is the intended parent ...

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