Observatory

Observatory

Industry Executives: €100 fee to support active policies

23 September 2025

On July 24, 2025, Confindustria and Federmanager signed an agreement implementing the provisions of the NCLA for executives of companies producing goods and services (the so-called “NCLA Executives Industry”), ...

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Observatory

Company Cars: The New Rules in Force – What to Know About 2025 Taxation (Roberta De Felice – HR Link, 16 September 2025)

16 September 2025

In 2025, the taxation of company cars for mixed private and business use has changed: the calculation based on emissions has been replaced by fixed percentages linked to the ...

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Observatory

Employee Shares and Preferential Tax Regime: The Position of the Italian Revenue Agency in Ruling No. 147/2025 (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, July 2025)

19 August 2025

Employee share plans are, to date, a tool frequently used by companies, particularly by listed corporations and large multinational groups. Their growing popularity is undoubtedly due to the significant ...

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Novità e Rinnovi CCNL

September 2025: News and updates – NCLA

12 August 2025

Effective September 1, 2025, for employment contracts with an initial or extended duration equal to or greater than six months, failure to comply with the minimum three-day notice period ...

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