In addition to the interventions on fixed-term contracts, on the reduction of the contributions paid by employees and on the overcoming of the basic income with the institution of the inclusion allowance, the Labor Decree-Law No. 48 of 4 May contains various other provisions.
Hiring incentives
For private employers, who request it, there is a type of incentive for a period of one year equal to the extent of 60% of the gross monthly salary for the new hires of young people in the period from 1 June to 31 December 2023, provided that they jointly meet the following requirements:
- less than 30 years of age on the date of employment
- are unemployed and are not enrolled in study or training courses
- are registered in the National Operational Program Youth Employment Initiative
This incentive goes hand in hand with the incentive for stable youth employment already provided for by the 2023 Budget Law and with other exemptions or reductions in the funding rates provided for by current legislation, limited to the period of application of the same.
The accumulation of these benefits must in any case respect the maximum limits established by European legislation on state aid: in this last case, the new incentive is recognized only in the amount of 20% of the monthly salary for each young person hired with the above requirements .
Incentives for permanent and temporary employment
A second type of incentive is connected to hiring with permanent employment contract, full or part-time, or with an apprenticeship contract or with the transformation from fixed-term to permanent, of the recipients of the income of inclusion (formerly citizen's income).
The incentive consists of total exemption for 12 months from contributions paid by employers, with the exclusion of those paid by INAIL, for each worker hired, up to a maximum limit of 8.000 euros on an annual basis and adjusted on a monthly basis.
However, the exemption does not affect the amount of the worker's pension.
As a clause of anti-fraud guarantee, the incentive must be repaid, increased by civil penalties for late payment, in the event of dismissal of the worker concerned in the 24 months following hiring, except for dismissal for just cause or justified reason.
In case of fixed-term employment, even seasonally, the exemption from contributions is always recognized for 12 months, but the maximum annual limit is reduced to 4.000 euros with relative monthly re-parameterization.
For employment agencies, it is then envisaged, for each recipient of theinclusion check hired through their mediation carried out with the use of the digital platform for taking charge and active research, a contribution equal to 30% of the maximum incentive indicated above.
Corporate welfare
For the 2023 tax period, by way of derogation from the provisions of the Consolidated Income Tax Act (TUIR), employers, after informing the unitary union representatives, where present, will not have to consider as income, up to the maximum limit of three thousand euros , the value of the goods sold and the services provided to employees with dependent children, including recognized children born out of wedlock, adopted or entrusted children, in addition to the sums paid or reimbursed by them to the same workers for the payment of domestic utilities of water, electricity and gas.
Expansion contracts
Until 31 December 2023, in order to complete the consolidation and relaunch plans for groups of companies with over a thousand workers, it is possible, for expansion contracts stipulated by 31 December 2022 and not yet concluded, reschedule, with a new union agreement at the ministerial level, the outgoing staff linked to the pension slide for a further 12 months following the initial date of conclusion of the expansion contract.
However, the overall spending limits and the number of redundant workers envisaged by the original expansion contract remain unchanged.
Occasional performance
For users of occasional performance that operate exclusively in the sectors of congresses, fairs, events, spas and amusement parks, it is envisaged that:
- the limit on the total amount of the remuneration of all casual workers has been increased from 10.000 to 15.000 euros per year
- the dimensional limit of the user, beyond which recourse to occasional services is prohibited, has been increased from 10 to 25 permanent workers.
Moreover, this case does not concern occasional self-employment services.
Administrative sanctions
Furthermore, the regulations on the matter are changed administrative penalties for omitted payment of social security withholding taxes, for which now the omitted payments by the employer of social security and welfare withholding taxes on the pay slips of employees, for an amount not exceeding 10.000 euros per year, result in an administrative fine from once and a half to four times the omitted amounts (previously 10.000 to 50.000 euros).
In any case the employer it is not punishable, nor subject to the administrative sanction, if it fails to pay within three months of the contestation or notification of the ascertainment of the violation.
Finally, for omitted payments made from 1 January 2023, the assessments of the violations must be notified by 31 December of the second year following the one subject to the violation.
