{"id":25695,"date":"2025-12-31T10:16:34","date_gmt":"2025-12-31T09:16:34","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/2026-budget-law\/"},"modified":"2026-02-16T16:22:54","modified_gmt":"2026-02-16T15:22:54","slug":"2026-budget-law","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/en\/insights\/2026-budget-law\/","title":{"rendered":"2026 Budget Law"},"content":{"rendered":"\n<p><em>(effective from 1 January 2026)<\/em><\/p>\n\n\n\n<p>Law No. 199 of 30 December 2025 introduces a broad set of measures affecting employees, the social security system and employment relationships. The main new provisions are outlined below:<\/p>\n\n\n\n<p><strong>Personal Income Tax (IRPEF):<\/strong> reduction of the second tax bracket from 35% to 33% for income up to \u20ac50,000; for income exceeding \u20ac200,000, the benefit is neutralised through a reduction in tax deductions.<\/p>\n\n\n\n<p><strong>Wages and labour taxation:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>5%<\/strong> tax rate on wage increases resulting from collective agreement renewals signed in the 2024\u20132026 three-year period (for income up to \u20ac33,000);<\/li>\n\n\n\n<li><strong>1%<\/strong> tax rate on productivity bonuses and profit-sharing schemes, up to \u20ac5,000;<\/li>\n\n\n\n<li><strong>15%<\/strong> tax rate on additional pay for night work, work on public holidays and shift work, up to \u20ac1,500 (for income up to \u20ac40,000).<\/li>\n<\/ul>\n\n\n\n<p><strong>Meal vouchers:<\/strong> exemption threshold for electronic meal vouchers increased to \u20ac10 per day.<\/p>\n\n\n\n<p><strong>\u201cMothers\u2019 bonus\u201d:<\/strong> increased to \u20ac60 per month for female employees with at least two children and income up to \u20ac40,000.<\/p>\n\n\n\n<p><strong>Parental leave and children\u2019s sick leave:<\/strong> extension of the usable periods and the relevant age brackets, with broader protection.<\/p>\n\n\n\n<p><strong>Retirement age:<\/strong> increased by 1 month from 2027 and by a further 2 months from 2028; the increase does not apply to arduous or hazardous occupations.<\/p>\n\n\n\n<p><strong>Social APE:<\/strong> extended for the categories already provided for.<\/p>\n\n\n\n<p><strong>Severance pay (TFR) and INPS Treasury Fund:<\/strong> extension of the mandatory contribution to companies that reach the threshold of 50 employees; from 2032 the threshold will be lowered to 40 employees.<\/p>\n\n\n\n<p><strong>Supplementary pension schemes:<\/strong> for new hires in the private sector, from 1 July 2026 automatic enrolment in a pension fund will apply after 60 days in the absence of an explicit choice (opt-out mechanism).<\/p>\n\n\n\n<p>The partners and associates of <strong>De Luca &amp; Partners Law Firm<\/strong> remain available for any further clarification or in-depth analysis.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>(effective from 1 January 2026) Law No. 199 of 30 December 2025 introduces a broad set of measures affecting employees, the social security system and employment relationships. The main new provisions are outlined below: Personal Income Tax (IRPEF): reduction of the second tax bracket from 35% to 33% for income up to \u20ac50,000; for income [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":25696,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177,190,191,196,212],"tags":[847,1654],"class_list":{"0":"post-25695","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-insights","9":"category-legislation","10":"category-news","12":"tag-legge-di-bilancio-en","13":"tag-welfare-en"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2026 Budget Law - 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\/25695\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2026 Budget Law - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"(effective from 1 January 2026) Law No. 199 of 30 December 2025 introduces a broad set of measures affecting employees, the social security system and employment relationships. 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