News n.23/2024
Business income holders and those engaged in the arts and professions can take advantage, for the tax period following the one in progress as of Dec. 31, 2023, of an increase in the cost of newly hired employees with permanent employment contracts, as well as an additional deduction in the presence of new hires of employees, with permanent employment contracts, who fall into the categories of workers deserving greater protection.
This is the outcome of the June 25, 2024 Interministerial Decree signed by Minister of Economy and Finance Giancarlo Giorgetti and Minister of Labor and Social Policy Marina Elvira Calderone.
This Decree implements the provisions of Article 4 of Legislative Decree No. 216 of Dec. 30, 2023, on provisions relating to the first form of reform of personal income taxes and other measures on income taxes.
Those eligible for the surcharge are:
- Business income holders., namely: