August Decree: exemption from contribution payments and National Social Security Institute (INPS) clarifications
21 December 2020In circular no. 133 of 24 November 2020, INPS provided clarifications for the correct management of the contribution exemption under art.6 of Decree Law no. 14 August 2020 no. ...
Read moreIntra-corporate transfer – National Labour Inspectorate clarifications
21 December 2020The National Inspectorate of Labour, with the note no. 1057/2020, has provided clarifications on the conditions to enter and reside in Italy as part of “Intra-Corporate Transfers” or “ICT”) ...
Read morePerformance bonus: achievement of incremental objectives and timeframe for verifying them (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, December 2020)
21 December 2020The Italian Tax Authority, through its answer to question no. 550/2020 published last 23 November, provided its position, within the more general area of detaxation of the performance bonus, ...
Read morePremiums relating to policies entered into to cover the risk of contracting Covid-19
14 December 2020With the approach of the year-end adjustment operations, the tax treatment of policies entered into by employers to cover the risk of contracting COVID-19, in favour of their employees, ...
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