Employee stock plans: clarifications from the Revenue Agency on applying the tax relief regime
18 June 2025With Ruling no. 147/E of June 4, 2025, the Italian Revenue Agency provided clarifications on the conditions required to apply the favorable tax regime set out in Article 51, ...
Read moreBlood donation: INPS instructions for reimbursement to employers
18 June 2025With Circular no. 96 of May 26, 2025, INPS summarizes the regulatory framework concerning absences from work for blood donation by employees and provides private employers with operational instructions ...
Read moreThird month of parental leave at 80% from 2025
9 June 2025With Circular No. 95 of May 26, 2025, INPS clarified the changes introduced by the Budget Law 2025 on parental leave compensation. As of January 1, 2025, employed parents ...
Read moreWage Guarantee Element in National Collective Agreements
5 June 2025The Wage Guarantee Element (so called EGR) is a one-off payment provided by several National Collective Labour Agreements as a form of compensation with an equalizing purpose. The employer ...
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