Among the numerous new for 2023 put in the new one Budget Law, passed to the Senate for final approval by December 30, changes the package work: from the cut of the tax wedge to the taxation of productivity bonuses up to the tightening of the Citizenship Income in view of its overcoming from 2024. The maneuver contains a substantial "work" package with the refinancing of the Cig, the extension of smart working only for the frail up to 31 March, the increase to 80% of one month of parental leave which can also be used by the working father. Here are in detail all the innovations in the field of work included in the new manoeuvre.
Taxation halved: productivity bonuses up to €3 taxed at 5%
It halves the taxation of productivity bonuses of employees (additional compensation to salary for workers in the private sector). The substitute rate on sums disbursed in the form of bonuses, results or company profit sharing passes by 10 to 5%. Thanks to the new measure, employees in the private sector will be able to take advantage of this further reduced taxation for the whole of 2023, within the limit of 3.000 euros gross per year. To be entitled to reduced taxation, workers must have an employee income of no more than €80.000 in the year preceding that in which the bonuses are received. But not only. The limit of 3.000 euros for the preferential taxation of premiums it can be raised to 4.000 euros if the company involves workers equally in the organization of work. What does it mean? What happens through corporate organizational schemes.
The Government has forecast expenditure of 222,3 million euros for 2023 and 6,9 million euros for 2024.
Tax wedge: the ceiling for the 25% cut rises to 3 thousand euros
Increase the number of employees who will be entitled to tax wedge cut by 3%: the annual gross income goes from 20 to 25 thousand euros, i.e. up to 1923 euros per month, while the 2% cut for wages up to 35 thousand euros is confirmed. In both cases, the taxable salary is parameterized on a monthly basis for thirteen months and the monthly amount limits are increased by the thirteenth installment for the month of December, the calculation rate of pension benefits remaining unchanged.
Il Sole 24 Ore has calculated the percentages of the tax wedge cut and the indicative amounts of contribution discount which translates into a higher net amount in the paycheck: incomes up to 10 thousand euros, taking advantage of the 3% cut, will have a greater amount in the paycheck equivalent to 19,25 euros per month, or 231 euros more per year. Incomes of 15 euros, on the other hand, will be able to enjoy an extra 28,88 euros per month in their payroll, for an annual total of 346,50 euros. Gross incomes of 20 euros will have a surplus of 32,92 euros per month in their payroll, which will translate into an additional 395 euros a year. Finally, the income thresholds of 25 euros will meet a monthly increase of 41,15 euros, or 493 euros more per year.
Hiring incentives: the relief rises from 6 to 8 euros
The goal is to increase access to the labor market for people who are excluded or potentially at risk of exclusion. As? By raising the maximum ceiling of theexemption from paying social security contributions recognized to employers who in 2023 hire on a permanent basis (or stabilize) young people under 36, women and beneficiaries of the Citizenship Income for the year 2023 only. The exemption limit of 100% of the social security contributions owed by the employer is therefore raised of work, with the exclusion of Inail premiums and contributions and without prejudice to the calculation rate of pension benefits. However, there must be a number of conditions.
For example, private sector employers that I want to hire young people under 36 will be able to benefit from total exemption from contributions up to a maximum amount of 8.000 euros per year and for a maximum period of 36 months, with: direct permanent employment or in the event of transformation of existing contracts into permanent contracts.
Instead for i recipients of RdC, employers will be able to benefit from it if they take on a permanent employment contract or transform the relationship from fixed-term into permanent, in the period between 1 January 2023 and 21 December 2024. In this case, the exemption is recognized for a maximum period of 12 months and up to a maximum amount of 8.000 euros on an annual basis, adjusted and applied on a monthly basis.
Finally, the total contribution exemption up to the maximum amount of 8.000 euros per year is recognized in favor of employers who hire women in possession of one of the following requirements: at least 50 years of age and unemployed for over 12 months; any age, with residence in regions eligible for funding under the European Union's structural funds, without a regularly paid job for at least six months; women of any age who carry out professions or work activities in economic sectors characterized by marked gender inequality, with a male-female inequality rate that exceeds the average male-female inequality by at least 25% (e.g. agriculture, industry and services), and without a regularly paid job for at least six months; women of any age, resident anywhere and without a regularly paid job for at least 24 months.
Smart working: until March 31 but only for the frail
With the latest changes to the maneuver remains the same smart working for fragile workers until 31 March 2023. Therefore this protection is no longer available (or in any case more difficult to obtain) for workers with children under 14. The novelty applies to public and private employees suffering from serious chronic pathologies "with poor clinical compensation", as identified by the decree of the Ministry of Health of 4 February 2022. So, in detail, people who have undergone transplants or are now subject to dialysis or oncological therapies that compromise their immune system. Or patients suffering from three or more pathologies such as "ischemic heart disease, atrial fibrillation, heart failure, stroke, diabetes mellitus, chronic obstructive pulmonary disease, chronic hepatitis and obesity".
Citizenship income, new tightening: towards the stop after 7 months
New squeeze on Citizenship Income: from 1 January to 31 December 2023, the number of monthly installments payable to subsidy recipients will be reduced from 8 to 7 months for those who are employable. But not only. Starting from 2023, even those who will refuse one job offer will lose the benefit and it will be mandatory to attend a training or professional retraining course. Furthermore, the government would be considering the possibility of revokes also to young people aged 18 to 29 who have not completed the compulsory training. On the other hand, the amount of the check would remain unchanged in the event that the income recipients had to carry out intermittent or seasonal work during the new year: the limit of the additional salary is set at 3.000 euros.
Citizenship income will not be deducted from all recipients, but only from those who are required to sign the work agreement, are under 60 and in whose family there are no disabled, minors or people over 60 .
According to estimates by the Parliamentary Budget Office, the tightening decided by the Meloni government could cause 38.5% of households (and 23% of people) who receive it today to lose the benefit.
Redundancy fund: new refinancing for 250 million
The maneuver allocates 250 million euros to refinance the city in 2023 Integration fund. There are five interventions:
- A good 70 million euros for i employment recovery plans envisaged by Legislative Decree 148 of 2015 (article 44) for the benefit of companies operating in an area of complex industrial crisis. It will be a decree from the Ministry of Labor which will distribute the resources among the Regions. Please note that the CIGS or mobility in derogation can be granted for a maximum of 12 months.
- Another 50 million for the 2023 extension of the CIGS for corporate crisis, provided for by decree law 109 of 2018 (article 44) With prior agreement at the ministerial level for cases of redundancy of personnel due to the sale of activities or reindustrialization interventions, you can have a total of 12 months of CIGS.
- Instead 90 million for the extension of income support for workers employed by companies Ilva Group (article 1 bis of decree law 243 of 2016), also possible for professional training connected to the management of reclamation.
- Another 30 million euros for the year 2023 are intended to refinance theall-inclusive allowance for fishing catch, still fixed at 30 euros per day/man.
- Finally, 10 million are intended to finance income support measures for employees of companies call center industry.
Isee simplification: it changes from July 2023
In the 2023 maneuver, news on the subject of Single substitutive declaration (DSU) for certification purposes ISEE: the telematic method pre-filled in online will be "priority" from 2023 July XNUMX even if "the possibility of presenting the DSU in the ordinary method", i.e. on paper through intermediaries, remains unchanged.
The aim is to obtain savings on the costs of Cafs, patronages and professional intermediaries, who deal with most of the Declarations for concessions and discounts.
Voucher: vouchers for occasional services are back
Are back voucher for occasional and seasonal work: the job vouchers, abolished by the Gentiloni government, can be used from 1 January 2023 in agriculture, in the horeca sector (i.e. the hotel and restaurant sector) and in personal care (as regards housework). The ban on access to job vouchers has been removed for those registered in the INPS registry of agricultural workers in the previous year.
They will have a nominal value of 10 euros gross per hour, 7,50 euros net, and an income ceiling for workers, up to 10 thousand euros.
The procedures remain unchanged, therefore in order to access the services, users and service providers are required to register and carry out the relative fulfilments within the IT platform INPS, which supports the operations of disbursement and crediting of fees and valorisation of the lenders' contribution position through an electronic payment system.
Work in agriculture: the new fixed-term contract arrives
For 2023 and 2024 there will be new rules for occasional fixed-term work in agriculture: they can be done for a period not exceeding 45 days a year and for each working day the worker must be paid a fee agreed for the service equal to at least 3 working hours. The unemployed, young people under 25, prisoners or internees, admitted to work outside or semi-liberated persons can be used provided that, with the exception of pensioners, they have not had an ordinary subordinate employment relationship in agriculture in the three years preceding the relationship establishment.
To resort to occasional fixed-term agricultural work, employers are required, before the start of the service, to forward the mandatory communication to the job centre.
Parental leave: allowance increased to 80% for both parents
Also extended to working father the increase from 30 to 80% of one month's allowance leave of absence parental. Parents, employed workers, will be able to use it alternatively, for one of the months used within the sixth year of the child's life. The increase does not apply for cases in which the period of maternity leave ended by 31 December 2022. The Budget Law also provides for rules (Article 107, paragraph 1) to support maternity leave for non-professional athletes.
The objective of the measure is to increase the father's involvement in childcare.
