Observatory

Observatory

Omnibus Decree: clarifications on Article 12 of the Italian Income Tax Code and impact on corporate welfare

28 September 2026

Among the new measures introduced by the Omnibus Decree is an important amendment to Article 12 of the Italian Income Tax Code, a provision frequently referred to by several ...

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Observatory

Contribution exemption for the hiring of working mothers: INPS instructions

25 August 2026

With Circular no. 82 of 29 July 2026, INPS provided its first operational clarifications regarding the contribution exemption introduced by Article 1, paragraphs 210 to 213, of Law no. ...

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Observatory

Youth, Women and SEZ Incentives: applications by 30 September 2026

25 August 2026

INPS, with message no. 2451 of 23 July, has announced the final deadline for submitting applications to access the employment incentives, in the form of social security contribution relief, ...

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Observatory

TFR and supplementary pension schemes: the new rules in force from July (People are People, 3 august 2026 – Roberta De Felice e Giorgia Tosoni)

3 August 2026

Roberta De Felice and Giorgia Tosoni, Labour Consultants at HR Capital Consulting STP Srl, have authored an in-depth analysis of the new legislation introduced by the Italian legislator to ...

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