The long-awaited Incremental flat tax for employees, envisaged in the draft enabling law for the tax reform, is temporarily suspended. The Meloni government has failed to introduce this main measure of the coalition program and, in its place, asubstitutive tax subsidized on productivity bonuses, on overtime that exceeds a certain threshold and on thirteenth month payments. In the comma which provided for the introduction of the incremental flat tax for employees, the passage is replaced by the phrase "the application, in place of the rates by income bracket of a substitute Irpef tax and the related surtaxes, in a facilitated measure on productivity bonuses, on wages paid as overtime that exceed a certain threshold and for income attributable to the thirteenth salary".
“It is clear that without the coverage the tax review part cannot be done. When we talk about incremental income for employees there are the thirteenth, overtime and productivity bonus, so we have focused attention on this "explained the deputy economy minister, Maurice Leo.
For the self-employed, on the other hand, an important novelty is looming, with the farewell to the maxi advances for November. It is proposed to reduce the withholding tax and introduce a system of paying taxes on a monthly basis. The extent of the withholding tax reduction currently set at 20% has yet to be assessed.
Thirteenth tax free for employees
The thirteenth, on the other hand, this year could bring a little more money to civil servants. The amendment proposes to detax thirteenths, Extraordinary and productivity bonuses through a preferential substitute tax. This means that a lower tax rate will apply than the current income brackets. The exact rate is not yet specified in the bill, but it is assumed that it could be 15%, the same as that envisaged for the incremental flat tax for self-employed workers, at least for this year. To find out the exact value, it will be necessary to wait for the implementing decrees.
Furthermore, another amendment tabled proposes to change the Irpef payment system for self-employed and professionals. Without negatively impacting the public budget, it is envisaged to maintain the current calculation of the balance and advances without penalizing taxpayers, but with the introduction of a monthly payment for advances and balances.
The draft enabling law for the tax reform also contemplates other relevant amendments including a modification of the maximum ceiling of 3.000 euros for fringe benefits, i.e. the additional benefits provided to employees by companies and specific regulations for electronic cigarettes, which could lead to changes in their taxation. Altor proposed amendment is those of remove the super bubble, required for owners of cars with a power exceeding 185 kW.
Mattarella's call: "Everyone must contribute, tax justice among citizens"
The president of the Republic, Sergio Mattarella, made a strong call on the need for more tax fairness. During a meeting with the commander of the Guardia di Finanza, Andrew DeGennaro, the President underlined theimportance of each citizen's contribution in compliance with the constitutional principles “each one provides his contribution to the community in this way as required by our Constitution".
Mattarella then praised the role played by the Guardia di Finanza in ensuring tax justice among Italian citizens. He recognized that the activity of the Guardia di Finanza is essential to ensure that each individual makes his or her contribution to the community, as envisaged by the Constitution: “Yours is an important contribution to the implementation of the constitutional principles of tax justice among citizens. The Guardia di Finanza has always established itself as a secure garrison of legality, as a faithful guarantor of the economic security of our country".
