{"id":24083,"date":"2016-04-28T22:00:00","date_gmt":"2016-04-28T20:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/performance-bonuses-and-amounts-paid-as-profit-sharing-definition-of-the-criteria-for-the-application-of-a-10-substitute-tax\/"},"modified":"2026-02-16T16:31:23","modified_gmt":"2026-02-16T15:31:23","slug":"performance-bonuses-and-amounts-paid-as-profit-sharing-definition-of-the-criteria-for-the-application-of-a-10-substitute-tax","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/en\/insights\/prassi\/performance-bonuses-and-amounts-paid-as-profit-sharing-definition-of-the-criteria-for-the-application-of-a-10-substitute-tax\/","title":{"rendered":"Performance bonuses and amounts paid as profit sharing: definition of the criteria for the application of a 10% substitute tax"},"content":{"rendered":"\n<p style=\"text-align: justify;\">On 25 March 2016, the Minister of Labour and Social Policies, in agreement with the Minister of the Economy and Finance, has signed the <strong>decree<\/strong> provided for by the 2016 Stability Law, for the purpose of the determination of the <strong>criteria<\/strong> (<em>i<\/em>) to measure increases in productivity, profitability, quality, efficiency and innovation based upon which the corporate or territorial contracts shall correlate the payment of <strong>performance bonuses<\/strong> in variable amounts, as well as, (<em>ii<\/em>) to identify the <strong>amounts paid as profit sharing<\/strong>. Only observance of the above <strong>criteria<\/strong> will allow application of a substitute tax of 10%. The <strong>decree<\/strong> also sets forth the methods for the employers to achieve equal involvement of workers in the work organisation and arranges for the provision, via vouchers, of goods, services and company welfare. The decree is currently being examined by the Court of Auditors and will become effective following registration and publication in the Official Gazette. In consideration of the new provisions introduced on the matter by the 2016 Stability Law and the detailed implementing regulations provided by the decree, the labour agreements should be re-modulated accordingly for the purpose of the application of the reduced tax.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 25 March 2016, the Minister of Labour and Social Policies, in agreement with the Minister of the Economy and Finance, has signed the decree provided for by the 2016 Stability Law, for the purpose of the determination of the criteria (i) to measure increases in productivity, profitability, quality, efficiency and innovation based upon which [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-24083","post","type-post","status-publish","format-standard","hentry","category-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Performance bonuses and amounts paid as profit sharing: definition of the criteria for the application of a 10% substitute tax - De Luca &amp; Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/24083\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Performance bonuses and amounts paid as profit sharing: definition of the criteria for the application of a 10% substitute tax - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"On 25 March 2016, the Minister of Labour and Social Policies, in agreement with the Minister of the Economy and Finance, has signed the decree provided for by the 2016 Stability Law, for the purpose of the determination of the criteria (i) to measure increases in productivity, profitability, quality, efficiency and innovation based upon which [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.delucapartners.it\/en\/insights\/prassi\/performance-bonuses-and-amounts-paid-as-profit-sharing-definition-of-the-criteria-for-the-application-of-a-10-substitute-tax\/\" \/>\n<meta property=\"og:site_name\" content=\"De Luca &amp; 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