Tag: Budget Law
Performance bonuses: the new EUR 5,000 limit also applies to welfare conversion
With Resolution No. 22/E of 9 June 2026, the Italian Revenue Agency provided an important interpretative clarification on performance bonuses and corporate welfare, resolving one of the main doubts ...
Read moreSupplementary pension schemes: new rules for the allocation of TFR from 1 July 2026
As of 1 July 2026, the new provisions on automatic enrolment in supplementary pension schemes for employees in the private sector, introduced by the 2026 Budget Law, will come ...
Read moreTFR to the Treasury Fund: INPS Issues Operational Instructions
With Circular No. 12 of 5 February 2026, INPS has implemented the provisions set out in Article 1, paragraph 203, of Law No. 199 of 30 December 2025 (the ...
Read more2026 Budget Law: final approval granted by the Chamber of Deputies
On 30 December, the final version of the 2026 Budget Law was approved, confirming new measures for businesses and workers that will take effect starting in 2026. Here are ...
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