Observatory

Observatory

Performance bonus: achievement of incremental objectives and timeframe for verifying them (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, December 2020)

21 December 2020

The 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, ...

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Observatory

Premiums relating to policies entered into to cover the risk of contracting Covid-19

14 December 2020

With 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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Observatory

Permanent hiring: new contribution exemption

3 December 2020

In circular no. 133 of 24 November 2020, INPS provided operating instructions for the exemption from social security contributions for hires under permanent employment contracts from 15 August 2020 ...

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Observatory

Company transfer and change in flat rate overtime to monthly allowance

24 November 2020

The Supreme Court of Cassation, with its ruling no. 24145 of 30 October 2020, confirmed that, in the event of transfer of a company, the worker has the right ...

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