{"id":10783,"date":"2026-11-04T15:15:57","date_gmt":"2026-11-04T14:15:57","guid":{"rendered":"https:\/\/www.hrcapital.it\/observatory\/legge-di-bilancio-2027-le-principali-novitaper-imprese-e-lavoratori\/"},"modified":"2026-11-04T15:47:54","modified_gmt":"2026-11-04T14:47:54","slug":"2027-budget-law-key-changes-for-businesses-and-workers","status":"publish","type":"post","link":"https:\/\/www.hrcapital.it\/en\/publications\/2027-budget-law-key-changes-for-businesses-and-workers\/","title":{"rendered":"2027 Budget Law: Key Changes for Businesses and Workers (Este Scuola d&#8217;Impresa, 30 October 2026 \u2013 Andrea Di Nino)"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">From the revision of personal income tax (IRPEF) brackets to preferential taxation, as well as measures supporting parenthood and the expansion of the flat-rate tax regime, the changes envisaged by the 2027 Budget Bill could affect the income of both employees and self-employed workers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The 2027 <a href=\"https:\/\/www.hrcapital.it\/en\/observatory\/2026-budget-law\/\">Budget Law<\/a>, whose draft bill was approved by the Council of Ministers on 28 October 2026, may include a series of tax and employment-related measures which, if confirmed in the final text, will have an impact on employees\u2019 pay, companies\u2019 remuneration policies and the tax regime applicable to self-employed workers. The Bill will now be examined by Parliament as part of the legislative process and may therefore be substantially amended before its final approval, which is expected by 31 December 2026.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"937\" height=\"1024\" src=\"https:\/\/www.hrcapital.it\/wp-content\/uploads\/2022\/01\/Servizio-Gestione-delle-presenze-937x1024.webp\" alt=\"\" class=\"wp-image-3090\" srcset=\"https:\/\/www.hrcapital.it\/wp-content\/uploads\/2022\/01\/Servizio-Gestione-delle-presenze-937x1024.webp 937w, https:\/\/www.hrcapital.it\/wp-content\/uploads\/2022\/01\/Servizio-Gestione-delle-presenze-275x300.webp 275w, https:\/\/www.hrcapital.it\/wp-content\/uploads\/2022\/01\/Servizio-Gestione-delle-presenze-768x839.webp 768w, https:\/\/www.hrcapital.it\/wp-content\/uploads\/2022\/01\/Servizio-Gestione-delle-presenze.webp 1080w\" sizes=\"auto, (max-width: 937px) 100vw, 937px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"> Reduction in Personal Income Tax (IRPEF) for Medium-to-High Incomes<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As in previous years, the structure of IRPEF, the Italian personal income tax which applies, among other things, to employment income, is being revised. In particular, the proposed measure would raise the threshold for the \u201csecond tax bracket\u201d from EUR 50,000 to EUR 55,000.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As a result of this change, the portion of income falling between these two amounts would be subject to a tax rate of 33%, instead of the current rate of up to 43%. If confirmed, the resulting tax benefit could amount to a maximum of EUR 500 per year for each worker.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Read the full version on <a href=\"https:\/\/www.este.it\/este-scuola-dimpresa\/\">Este Scuola d&#8217;Impresa<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>From the revision of personal income tax (IRPEF) brackets to preferential taxation, as well as measures supporting parenthood and the expansion of the flat-rate tax regime, the changes envisaged by the 2027 Budget Bill could affect the income of both employees and self-employed workers. The 2027 Budget Law, whose draft bill was approved by the [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":9223,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[35],"tags":[552,215],"class_list":["post-10783","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications","tag-budget-law","tag-labour"],"acf":{"add_banner":false},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2027 Budget Law: Key Changes for Businesses and Workers - HR Capital<\/title>\n<meta name=\"description\" content=\"From the revision of personal income tax (IRPEF) brackets to preferential taxation, as well as measures supporting parenthood and the expansion of the flat-rate tax regime, the changes envisaged by the 2027 Budget Bill could affect the income of 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