{"id":24205,"date":"2020-01-20T00:21:36","date_gmt":"2020-01-19T23:21:36","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/pubblicata-in-gazzetta-la-legge-di-bilancio-2020-novita-in-materia-di-lavoro-occupazione-e-previdenza-sociale-2\/"},"modified":"2026-02-16T16:14:30","modified_gmt":"2026-02-16T15:14:30","slug":"pubblicata-in-gazzetta-la-legge-di-bilancio-2020-novita-in-materia-di-lavoro-occupazione-e-previdenza-sociale","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/en\/insights\/pubblicata-in-gazzetta-la-legge-di-bilancio-2020-novita-in-materia-di-lavoro-occupazione-e-previdenza-sociale\/","title":{"rendered":"Budget Law 2020 published in the Journal: news in the field of labour, employment and social security"},"content":{"rendered":"\n

In Official Journal no. 304 dated 30 December\n2019, Law no. 160 of 27 December 2019 was published. “Budget Law 2020<\/em>“, in force since 1\nJanuary 2020<\/strong>.<\/p>\n\n\n\n

There\nis a great deal of news relating to labour and social security.<\/p>\n\n\n\n

News relating to labour and social security.<\/strong><\/p>\n\n\n\n

One\nof the main innovations characterising the 2020 Manoeuvre concerns the\nreduction of the so-called “tax\nwedge<\/em>” on employees. A comprehensive reform of the IRPEF (Personal\nIncome Tax) regime is inaugurated through a progressive plan to reduce payroll\ntaxation, which will produce its first effects, in economic terms, as of July\n2020. In parallel and in support of this reform, the establishment of a Fund\nfor the reduction of the tax burden on employees with a budget of \u20ac3 billion\nfor 2020 and \u20ac5 billion from 2121 onwards has been provided for. <\/p>\n\n\n\n

Having\nsaid that, it is expected, with certainty, that the details of the bonuses\ngranted to employees and the possibility for companies to review the amount of\ntaxation on labour will become known. The text of the 2020 Budget Law, in fact,\nrefers to the adoption of a subsequent implementing decree to regulate the\noperational aspects of the Manoeuvre.<\/p>\n\n\n\n

Amongst\nthe changes made, there are new tax exemption thresholds for “meal vouchers<\/em>” which introduce a\ndaily non-taxable limit of \u20ac8 for electronic meal vouchers and \u20ac4 for those in\npaper format. In order to take advantage of the tax relief introduced, meal\nvouchers must be intended for employees and collaborators whose remuneration is\nincluded in the income from employment or, in any case, assimilated.<\/p>\n\n\n\n

Furthermore,\nwith the entry into force of the new measure, funding for “Industry 4.0<\/em>” is confirmed with the\ncondition precedent that the activities implemented must ensure environmental\nsustainability. Amongst the novelties contained in the package of measures are\nthe interventions in support of start-ups and small- and medium-sized\nenterprises, provided that they are innovative. <\/p>\n\n\n\n

The\n“2020 Recruitment Bonus<\/em>” is\nreconfirmed to support the re-launch of employment of young people aged up to\n35 years. Employers that, as of 1 January 2020, will hire young people under\nthe age of 35 under an open-ended contract will be able to benefit from a tax\nbreak. This benefit provides for the payment of 50% of the mandatory INPS\n(social security) contributions for the first 3 years of the contract and, in\nany case, up to a maximum amount of \u20ac3,000 per year of tax relief. All\nemployers, regardless of the region in which they are based, will be able to\ntake advantage of this innovation. <\/p>\n\n\n\n

For\nemployers in the South of Italy, on the other hand, the bonus increases to 100%\nrelief on compulsory contributions for the first 3 years of the term of the\ncontract term (the so-called “2020 South <\/em>Recruitment Bonus<\/em>“). <\/p>\n\n\n\n

In\nboth cases, the condition remains that, for the first 6 months of activity, the\nhired young person cannot be dismissed.<\/p>\n\n\n\n

News in the field of social security<\/strong>\n\nAs regards social\nsecurity, on the other hand, (i)<\/em> the\n“Quota 100<\/em>” Reform is\nconfirmed for the whole of 2020 and until 31 December 2021; (ii)<\/em> the financial subsidy that leads to\nretirement is renewed for those categories of workers who need greater\nprotection, the so-called  “Social APE<\/em>” and (iii)<\/em> the so-called “Women’s Option<\/em>“, which provides for\nthe possibility for public and private workers to anticipate their retirement\nalso for 2020, is extended.\n\n\n\n<\/p>\n","protected":false},"excerpt":{"rendered":"

In Official Journal no. 304 dated 30 December 2019, Law no. 160 of 27 December 2019 was published. “Budget Law 2020“, in force since 1 January 2020. There is a great deal of news relating to labour and social security. News relating to labour and social security. One of the main innovations characterising the 2020 […]<\/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":[177,190,191],"tags":[1285,846,847,848],"class_list":{"0":"post-24205","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"hentry","6":"category-insights","8":"category-legislation","9":"tag-labour-2","10":"tag-lavoro-en","11":"tag-legge-di-bilancio-en","12":"tag-occupazione-e-previdenza-sociale-en"},"acf":[],"yoast_head":"\nBudget Law 2020 published in the Journal: news in the field of labour, employment and social security - De Luca & 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\/24205\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Budget Law 2020 published in the Journal: news in the field of labour, employment and social security - De Luca & Partners\" \/>\n<meta property=\"og:description\" content=\"In Official Journal no. 304 dated 30 December 2019, Law no. 160 of 27 December 2019 was published. “Budget Law 2020“, in force since 1 January 2020. 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