The Council of Ministers has given the green light to the work decree 2023. The package contains many new features starting from ttax wedge garlic which rises by another four points until the end of this year, reaching 6 points for incomes up to 35 thousand euros and 7 points up to 25 thousand. It also provides more fringe benefit, i.e. untaxed company bonuses (goods and services including reimbursements for bills), for workers with children: the ceiling rises to 3 thousand euros. Another novelty is the 5.4 billion for the debut of theInclusion checkwhich with the farewell to Citizenship income will arrive from 2024.
Tax wedge
The decree “intervenes with measures to reduce the tax wedge, for the contribution part, towards employees with annual gross income of up to 35,000 euros; to combat poverty and social exclusion, with particular attention to the families in which there are frail, minor or elderly subjects; to promote active labor policieswith the aim of ensuring adequate training for those who do not have a job and are able to carry out a job and facilitate the matching between supply and demand for labour“, as stated in the note released by Palazzo Chigi at the end of the CDM.
Safety
“Then urgent interventions are introduced aimed at strengthening the occupational safety and accident prevention rules and the regulation of the fixed-term employment contract“. The provision also introduces measures to support workers and to reduce the tax burden. “Si raises the partial exemption on the share of social security contributions for disability from 2 to 6 per cent, old age and survivors’ dependents of employees for the pay periods from 1 July to 31 December 2023 (with the exception of the thirteenth month’s salary). The exemption is raised to 7 per cent if the taxable salary does not exceed the monthly amount of 1,923 euros”.
Fringe Benefit
The increase is confirmed fringe benefit threshold of 3,000 euros for 2023exclusively for employees with dependent children. An extension to ai is foreseen widowed parents of the increase of the single check foreseen for i households in which both parents are employed“.
Term contracts
With the decree approved on May 1 “modifications are made to the discipline of fixed-term employment contract (so-called “fixed term”), varying the reasons that can be indicated in contracts with a duration of between 12 and 24 months (including extensions and renewals), to allow for aI am more flexible than this type of contractwhile still maintaining compliance with the European directive on the prevention of abuse”, specifies Palazzo Chigi, in the note released after the CDM. “Therefore, the contracts may have a duration of more than 12 months, but not exceeding 24 months: in the cases provided for by collective agreements; for technical, organizational or production needs, identified by the parties, in the event of failure to exercise collective bargaining, and in any case by the deadline of 31 December 2024; to replace other workers”.
The “new Citizenship Income”
At least 480 euros per month as a subsidy against poverty, if you have minors, disabled or elderly dependents. This is what the restyling of the basic income approved by the government provides for. “From 1 January 2024 – reads the note released by Palazzo Chigi after the CDM – one is introduced national measure to combat poverty, which consists of an income supplement in favor of households that include a person with a disability, a minor or an over-sixty-year-old person and who meet certain requirements relating to citizenship or the applicant’s residence authorisation, duration of residence in Italy and the economic conditions. The monthly benefit, of an amount not less than 480 euros per year exempt from IRPEF, swill be disbursed by INPS through an electronic payment instrument, for a maximum period of 18 continuous months, with the possibility of renewal for a further 12 months. The beneficiary nucleus will be required to sign a digital activation agreement and to report, on a quarterly basis, to the patronage or social services and employment centres, in order to update one’s position”.