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Observatory

The financial administration has clarified the criteria for determining employment income in the case of incentive plans that provide for payment in shares

17 February 2023

The Italian Revenue Agency, with ruling No 168 of 26 January 2023, provided some clarification on the determination of employment income in the case of incentive plans that provide ...

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Observatory

Damages for wrongful dismissal: a worker’s pension cannot be curtailed from the amount (Andrea Di Nino, Summary – Ordine dei Consulenti del Lavoro (Association of Labour Consultants), January 2023)

31 January 2023

With ruling no. 32130 of 31 October 2022, the Supreme Court of Cassation ruled on the assessment of the damages payable to a worker for unlawful dismissal who, following ...

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Observatory

Remote working: main changes for 2023

18 January 2023

Remote working proved to be widely used tool during the Covid-19 pandemic, to comply with interpersonal distancing practices and protect “at-risk” employees. Once the emergency, which ensured a simplified ...

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Observatory

Budget Law 2023: Changes in pensions

18 January 2023

On 29 December 2022, Law no. 197/2022 “The State Budget Forecast for Fiscal Year 2023 and Multi-Year Budget for 2023-2025 (hereafter, “Budget Law”) was published in the Official Gazette. ...

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