"Also during 2025 the variable remuneration linked to performance is subject to 5% reduced tax rate."
In this edition of Snacks, our bitesize weekly Italian employment law update, we look at the following recent cases and notices:
- new employment measures in the Budget Law 2025;
- ‘Collegato Lavoro’ published in the Official Gazette;
- Milleproroghe Decree extending fixed-term contracts published in the Official Gazette;
- sickness certificates without personal employee health data;
- year-end adjustment for social security contributions; and
- participation in negotiations and trade union representativeness.
If you would like to receive further details on any of the above points, please get in touch with our Italy employment team.
