De Luca & Partners

Ministry of Labour: the tax reduction of performance incomes does not wait for the TDL (Il Sole 24 Ore, 10 aprile 2013, pag. 19)

The Ministry of Labour and Welfare State, with note no. 15/2013, has explained that the right of benefiting of the tax reduction for performance incomes in the measure of 10% (requirements of which have been set by the Decree of Prime Minister no. 75 published on the “Official Gazette” on March 29) takes effect from the date of the individual or territorial agreements undersigned. So it’s not necessary the registration at the Territorial Department (or Direction) of Labour in charge.
Indeed, the note of Ministry sets that the register has only the purpose of monitoring and evaluation the convergence between the subject of the agreements undersigned and the rules of the above mentioned Decree.
 
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