Categories: Insights, Legislation

21 Dec 2014

ADVANCE ON POST-EMPLOYMENT BENEFITS IN PAY PACKETS (IL SOLE 24 ORE, 22 DECEMBER 2014, PAGE 5)

One of the new features of the 2015 Stability Law is the possibility for employees (with a contract of at least six months) to collect the portions of accrued post-employment benefits (Italian TFR) on a monthly basis. This possibility is expected to become available in March 2015 and will be tested until 30 June 2018. The benefits paid based on this provision will be subject to ordinary income tax (Italian Irpef).
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