Inland Revenue Office Resolution no. 83/2010 establishes that the remuneration for nighttime work must be subject to a tax abatement (as per article 2, Italian Legislative Decree no. 93/2008) of the entire amount: i.e. for the ordinary amount and for any overtime due by contract. There are no deviations to this, therefore this benefit is due to all workers regardless of their qualification and the frequency of their nighttime work. The other new feature is that workers can recover this benefit retroactively, starting from July 2008. For this purpose it is necessary to submit amended returns for the years in question or a request for a refund to the competent Agenzia delle Entrate office.
(Il Sole 24 Ore)