SERVICES
Domestic work – Housekeepers / CaregiversDomestic work contributions: updated amounts due for 2026INPS In a circular published at the beginning of February, INPS announced the new contribution amounts due for…
Pensions and contributionsSocial-security contributions paid abroad: deductible even when conventional remuneration appliesItalian Revenue Agency A worker tax-resident in Italy but continuously employed abroad in 2024 asked the Italian Revenue Agency…
Pensions and contributionsEarly retirement for Sicilian miners: are contributions due even if time-barred? The Supreme Court clarifies the limits of automatic entitlementSupreme Court, Labour Section A former worker in the…
Remuneration and benefitsAmount under the 2025 Budget Law: unpaid days excluded from the calculation of theoretical incomeItalian Revenue Agency A Local Health Authority asked the Italian Revenue Agency how to…
Social safety netsSocial safety nets 2026: extensions, new measures and protections for workers and familiesINPS INPS has provided an overview of the main provisions concerning social safety nets and income-support…
Resignations Implied resignations: no NASpI entitlement where termination is attributable to the employee INPS INPS provided clarification on the effects of so-called implied resignations introduced by Article 19 of Law…
Incentives New impatriate regime: access also granted to cross-border workers returning to Italy Italian Revenue Agency A worker resident abroad, employed by an Italian company and registered with AIRE since…
Remuneration and benefits Company car for mixed use: taxation also applies to amounts exceeding the conventional value Italian Revenue Agency A company introduced a new corporate policy for cars assigned…