{"id":2246,"date":"2010-10-14T00:00:00","date_gmt":"2010-10-13T22:00:00","guid":{"rendered":"https:\/\/www.hrcapital.it\/observatory\/inps-exemption-of-contributions-for-stock-option-plans\/"},"modified":"2010-10-14T00:00:00","modified_gmt":"2010-10-13T22:00:00","slug":"inps-exemption-of-contributions-for-stock-option-plans","status":"publish","type":"post","link":"https:\/\/www.hrcapital.it\/en\/osservatorio\/inps-exemption-of-contributions-for-stock-option-plans\/","title":{"rendered":"INPS:  exemption of contributions for stock option plans"},"content":{"rendered":"<h3>INPS, with its message no. 25602\/10, clarified that the exemption from contributions applicable to stock option plans also regards those which entail assignment of \u201climited\u201d shares or rights to future assignment of shares. <\/h3>\n<p class=\"MsoNormal\" style=\"text-align: justify; text-indent: 0cm; margin: 0cm 0cm 0pt\"><span lang=\"EN-GB\" style=\"font-family: 'Arial','sans-serif'; font-size: 9pt; mso-ansi-language: EN-GB\">INPS, with its message no. 25602\/10, clarified that the exemption from contributions applicable to stock option plans also regards those which entail assignment of &ldquo;limited&rdquo; shares or rights to future assignment of shares. The Institute explained that the reference law &ndash; represented by article 24bis, paragraph 8, of Italian Legislative Decree no. 112\/2008 &ndash; includes a tax exemption for employment income resulting from stock option plans exercised after 25 June 2008 and states that in the absence of a legal definition of stock option this exemption is applicable not only for plans with assignment of option rights but also those with assignment of granted shares in compliance with the conditions of such plans. Lastly, incentive plans with payment in cash for the value of the shares remain excluded.<\/span><span lang=\"EN-GB\" style=\"font-family: 'Arial','sans-serif'; mso-ansi-language: EN-GB\"><o_p><\/o_p><\/span><\/p>\n<p> <em>(Il Sole 24 Ore)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>INPS, with its message no. 25602\/10, clarified that the exemption from contributions applicable to stock option plans also regards those which entail assignment of \u201climited\u201d shares or rights to future assignment of shares. INPS, with its message no. 25602\/10, clarified that the exemption from contributions applicable to stock option plans also regards those which entail [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26],"tags":[121],"class_list":["post-2246","post","type-post","status-publish","format-standard","hentry","category-observatory","tag-inps"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>INPS: exemption of contributions for stock option plans - HR Capital<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hrcapital.it\/en\/osservatorio\/inps-exemption-of-contributions-for-stock-option-plans\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"INPS: exemption of contributions for stock option plans - HR Capital\" \/>\n<meta property=\"og:description\" content=\"INPS, with its message no. 25602\/10, clarified that the exemption from contributions applicable to stock option plans also regards those which entail assignment of \u201climited\u201d shares or rights to future assignment of shares. INPS, with its message no. 25602\/10, clarified that the exemption from contributions applicable to stock option plans also regards those which entail [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hrcapital.it\/en\/osservatorio\/inps-exemption-of-contributions-for-stock-option-plans\/\" \/>\n<meta property=\"og:site_name\" content=\"HR Capital\" \/>\n<meta property=\"article:published_time\" content=\"2010-10-13T22:00:00+00:00\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/osservatorio\\\/inps-exemption-of-contributions-for-stock-option-plans\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/osservatorio\\\/inps-exemption-of-contributions-for-stock-option-plans\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/#\\\/schema\\\/person\\\/e1cf5408d480ec27d7f119fa9801b4c7\"},\"headline\":\"INPS: exemption of contributions for stock option plans\",\"datePublished\":\"2010-10-13T22:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/osservatorio\\\/inps-exemption-of-contributions-for-stock-option-plans\\\/\"},\"wordCount\":168,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/#organization\"},\"keywords\":[\"INPS\"],\"articleSection\":[\"Observatory\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/osservatorio\\\/inps-exemption-of-contributions-for-stock-option-plans\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/osservatorio\\\/inps-exemption-of-contributions-for-stock-option-plans\\\/\",\"url\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/osservatorio\\\/inps-exemption-of-contributions-for-stock-option-plans\\\/\",\"name\":\"INPS: exemption of contributions for stock option plans - HR Capital\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/#website\"},\"datePublished\":\"2010-10-13T22:00:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/osservatorio\\\/inps-exemption-of-contributions-for-stock-option-plans\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/osservatorio\\\/inps-exemption-of-contributions-for-stock-option-plans\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/osservatorio\\\/inps-exemption-of-contributions-for-stock-option-plans\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"INPS: exemption of contributions for stock option plans\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/\",\"name\":\"HR Capital\",\"description\":\"HR Advisor &amp; Payroll\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/#organization\",\"name\":\"HR Capital\",\"url\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.hrcapital.it\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/nuovologohr.png\",\"contentUrl\":\"https:\\\/\\\/www.hrcapital.it\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/nuovologohr.png\",\"width\":270,\"height\":65,\"caption\":\"HR Capital\"},\"image\":{\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/hr-capital-s-r-l-\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.hrcapital.it\\\/en\\\/#\\\/schema\\\/person\\\/e1cf5408d480ec27d7f119fa9801b4c7\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\\\/\\\/www.hrcapital.it\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"INPS: exemption of contributions for stock option plans - HR Capital","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.hrcapital.it\/en\/osservatorio\/inps-exemption-of-contributions-for-stock-option-plans\/","og_locale":"en_US","og_type":"article","og_title":"INPS: exemption of contributions for stock option plans - HR Capital","og_description":"INPS, with its message no. 25602\/10, clarified that the exemption from contributions applicable to stock option plans also regards those which entail assignment of \u201climited\u201d shares or rights to future assignment of shares. INPS, with its message no. 25602\/10, clarified that the exemption from contributions applicable to stock option plans also regards those which entail [&hellip;]","og_url":"https:\/\/www.hrcapital.it\/en\/osservatorio\/inps-exemption-of-contributions-for-stock-option-plans\/","og_site_name":"HR Capital","article_published_time":"2010-10-13T22:00:00+00:00","author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.hrcapital.it\/en\/osservatorio\/inps-exemption-of-contributions-for-stock-option-plans\/#article","isPartOf":{"@id":"https:\/\/www.hrcapital.it\/en\/osservatorio\/inps-exemption-of-contributions-for-stock-option-plans\/"},"author":{"name":"admin","@id":"https:\/\/www.hrcapital.it\/en\/#\/schema\/person\/e1cf5408d480ec27d7f119fa9801b4c7"},"headline":"INPS: exemption of contributions for stock option plans","datePublished":"2010-10-13T22:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.hrcapital.it\/en\/osservatorio\/inps-exemption-of-contributions-for-stock-option-plans\/"},"wordCount":168,"commentCount":0,"publisher":{"@id":"https:\/\/www.hrcapital.it\/en\/#organization"},"keywords":["INPS"],"articleSection":["Observatory"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.hrcapital.it\/en\/osservatorio\/inps-exemption-of-contributions-for-stock-option-plans\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.hrcapital.it\/en\/osservatorio\/inps-exemption-of-contributions-for-stock-option-plans\/","url":"https:\/\/www.hrcapital.it\/en\/osservatorio\/inps-exemption-of-contributions-for-stock-option-plans\/","name":"INPS: exemption of contributions for stock option plans - HR Capital","isPartOf":{"@id":"https:\/\/www.hrcapital.it\/en\/#website"},"datePublished":"2010-10-13T22:00:00+00:00","breadcrumb":{"@id":"https:\/\/www.hrcapital.it\/en\/osservatorio\/inps-exemption-of-contributions-for-stock-option-plans\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.hrcapital.it\/en\/osservatorio\/inps-exemption-of-contributions-for-stock-option-plans\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.hrcapital.it\/en\/osservatorio\/inps-exemption-of-contributions-for-stock-option-plans\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.hrcapital.it\/en\/"},{"@type":"ListItem","position":2,"name":"INPS: exemption of contributions for stock option plans"}]},{"@type":"WebSite","@id":"https:\/\/www.hrcapital.it\/en\/#website","url":"https:\/\/www.hrcapital.it\/en\/","name":"HR Capital","description":"HR Advisor &amp; Payroll","publisher":{"@id":"https:\/\/www.hrcapital.it\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.hrcapital.it\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.hrcapital.it\/en\/#organization","name":"HR Capital","url":"https:\/\/www.hrcapital.it\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hrcapital.it\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.hrcapital.it\/wp-content\/uploads\/2022\/03\/nuovologohr.png","contentUrl":"https:\/\/www.hrcapital.it\/wp-content\/uploads\/2022\/03\/nuovologohr.png","width":270,"height":65,"caption":"HR Capital"},"image":{"@id":"https:\/\/www.hrcapital.it\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/hr-capital-s-r-l-"]},{"@type":"Person","@id":"https:\/\/www.hrcapital.it\/en\/#\/schema\/person\/e1cf5408d480ec27d7f119fa9801b4c7","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/www.hrcapital.it"]}]}},"_links":{"self":[{"href":"https:\/\/www.hrcapital.it\/en\/wp-json\/wp\/v2\/posts\/2246","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hrcapital.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hrcapital.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hrcapital.it\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hrcapital.it\/en\/wp-json\/wp\/v2\/comments?post=2246"}],"version-history":[{"count":0,"href":"https:\/\/www.hrcapital.it\/en\/wp-json\/wp\/v2\/posts\/2246\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hrcapital.it\/en\/wp-json\/wp\/v2\/media?parent=2246"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hrcapital.it\/en\/wp-json\/wp\/v2\/categories?post=2246"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hrcapital.it\/en\/wp-json\/wp\/v2\/tags?post=2246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}