This circular is intended to provide clarification on the management of absences from work that are not covered by medical certification, with reference to the case in which an employee, absent from work on a given day, goes to the doctor only on the following day to obtain a sick leave certificate. This situation frequently […]
Parental leave is a period of optional absence from work granted to parents so that they can take care of their child in the early years of life and meet the child’s needs. It is granted to employed parents for each minor child who is born, adopted or in foster care. Parental leave is recognized […]
The 2026 Budget Law has reintroduced an incentive for investments in capital assets which allows taxable income to be reduced through an increased deduction of depreciation charges and lease payments, the so-called Hyper-depreciation. Below is an operational summary of the main rules applicable from 1 January 2026. 1) Legal basis and period of application […]
In 2026, a number of tax and social-security measures are available (or have been extended) which can reduce personnel costs. Below are the main opportunities and the minimum checks required in order to use them correctly. A) 2026 relief measures (summary) 120%–130% super-deduction of labour costs (Art. 4 Legislative Decree No. 213/2023 and Law […]
With Law No. 181 of 2 December 2025, the Italian legislature has introduced into the Criminal Code the new Article 577-bis, entitled “Femicide”, providing for life imprisonment in specific cases involving the killing of a woman, characterised by reasons or modalities attributable to hatred, discrimination, oppression, or dynamics of control and domination. The same law […]
Background and Recent Developments With Resolution No. 68 of 4 December 2025, the Italian Revenue Agency has officially updated its interpretation of the IRPEF tax exemption provided for under Article 1, paragraph 211, of Law No. 232/2016, applicable to pension benefits granted to victims of duty, surviving family members and equivalent beneficiaries. In the past, […]
Introduction As of 1 January 2026, the process for recording daily takings must be integrated with the electronic payment process: the POS terminal must be “paired” with the cash register/device used for the certification of receipts. Parties Concerned This requirement applies to all “obligated entities” that issue commercial documents through a telematic cash register or […]
With Judgment No. 22802 of 7 August 2025, the Joint Sections of the Court of Cassation, followed by INPS Circular No. 141 of 12 November 2025, have redefined in an organic and comprehensive manner the limitation periods and the procedures for exercising the right to the establishment of the life annuity under Article 13 of […]
The National Social Security Institute (INPS), through Circular No. 139 of 28 October 2025, has provided the operational guidelines concerning the New Mothers’ Bonus, introduced by Article 6 of Decree-Law No. 95/2025, subsequently converted into Law No. 118/2025. Below is a concise summary of the main features of the measure. Beneficiaries The following categories are […]
The 2026 Budget Law introduces a new “tax truce” allowing the settlement of outstanding tax liabilities without penalties, with the option of instalment payments over a period of up to nine years. In summary, under the “Rottamazione Quinquies”, it will be possible to settle debts entrusted to the Collection Agency during the period from 1 […]
