Performance bonuses: the new EUR 5,000 limit also applies to welfare conversion
23 July 2026With Resolution No. 22/E of 9 June 2026, the Italian Revenue Agency provided an important interpretative clarification on performance bonuses and corporate welfare, resolving one of the main doubts ...
Read moreSupplementary pension schemes: new rules for the allocation of TFR from 1 July 2026
23 July 2026As of 1 July 2026, the new provisions on automatic enrolment in supplementary pension schemes for employees in the private sector, introduced by the 2026 Budget Law, will come ...
Read moreHighly Qualified Workers: Regulatory Developments and Simplifications from 2026
18 June 2026The attraction of highly qualified international talent is a strategic factor for business competitiveness. In this context, the EU Blue Card framework remains a key instrument, allowing the admission ...
Read morePay transparency: the changes introduced by Legislative Decree No. 96/2026
17 June 2026With the publication in the Official Gazette, on 1 June 2026, of Legislative Decree No. 96 of 7 May 2026, the Italian legislature implemented Directive (EU) 2023/970, strengthening the ...
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