Tag: Bonus

Bonus maturati all’estero e percepiti da residenti: chiarimenti dell’Agenzia delle Entrate nella Risposta n. 199/2025 (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, settembre 2025)

Negli ultimi anni, la crescente mobilità internazionale dei lavoratori e la diffusione dei piani di incentivazione a lungo termine hanno reso sempre più attuale la questione del corretto trattamento ...

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Christmas bonus – up to €100 with the thirteenth month’s salary

Law no. 143, published in the Gazzetta Ufficiale on 8 October 2024, which converted Legislative Decree no. 113 of 9 August 2024, the so-called “Omnibus Decree”, confirmed the introduction ...

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