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Tax Administration’s resolution: clarifications about the tax reliefs on productivity increase related payments

The Tax Administration (with Decision no. 83/E/2010) has provided further clarifications about the special tax regime introduced by Legislative Decree no. 93/2008 (income taxation reduced to 10%) on productivity related payments made to employees. The Tax Administration has explained that in case of night-work the tax reliefs will apply not only for the allowances or for the salary increases but even to the normal pay.
The tax relief is anyway applicable only: within the maximum amount of EUR 6,000 for 2010 and for those who have earned in 2009 a gross salary lower than EUR 35,000.