News n.2/2023
Subject: News from the Budget Law for 2023, Decree No. 5/2023 and clarification on F.I.S. contribution.
We summarize the main changes for families, businesses and workers set forth in Law No. 197/2022 "State budget for the financial year 2023 and multi-year budget for the three-year period 2023-2025," in Decree No. 5/2023 and some clarifications on Bilateral Solidarity Funds and F.I.S. contribution from January 1, 2023, as per our News No. 29/2022 and Inps message No. 316 of January 19, 2023.
Index:
Exemption on the employee's share of contributions (Art. 1 c. 281)
Exemption for employers who hire young people under 36 (art. 1 c. 297)
Exemption for employers who hire female employees (art. 1 c. 298)
Exemption for employers who hire citizenship income recipients (Art. 1 c. 294)
Establishment of the "Fund for increasing the professional level of tourism" (Art. 1 c. 603 et seq.)
Measures for the Mezzogiorno (Art. 1 c. 265 et seq.)
Facilitated smart working for frail workers (art. 1 c. 306)
News on parental leave (art. 1 c. 359 et seq.)
What's new in the field of Universal Single Allowance (Art. 1 c. 357 et seq.)
Measures to combat violence against women (Art. 1 c. 338 et seq.)
News on incidental casual work (art. 1 c. 342 et seq.)
New fixed-term casual agricultural labor relationship (Art. 1 c. 343 et seq.)
New productivity bonus tax relief (art. 1 c. 63)