On 30 December, the final version of the 2026 Budget Law was approved, confirming new measures for businesses and workers that will take effect starting in 2026.
Here are some of the main new measures:
- Reduction of the second IRPEF tax bracket to 33% for annual incomes below €200,000 only;
- Strengthening of the preferential tax regime for contract renewals, productivity bonuses, and premiums for holiday and night work;
- Increase in the tax‑exempt threshold for electronic meal vouchers to €10;
- Increase in the “mothers’ bonus” to €60 per month for working women with at least two children and an annual income of up to €40,000, together with enhanced parental leave and leave for illness of minor children;
- Increase in the retirement age by one month from 2027 and by a further two months from 2028, except for specific categories of workers;
- Extension of the so‑called “Social APE” early retirement scheme for certain cases;
- Extension of the obligation for companies to transfer severance pay (TFR) to the INPS Treasury Fund;
- Automatic enrollment in supplementary pension schemes for new hires, after 60 days from hiring in the case of implicit consent (“silent assent”).
We remain at your disposal should you require any further clarification.