De Luca & Partners

IMPLEMENTING LAWS FOR POST-EMPLOYMENT BENEFITS IN PAY PACKETS (IL SOLE 24 ORE, 20 MARCH 2015, PAGE 47)

Decree no. 29/2015 was published on 19 March 2015, which contains the implementing laws on post-employment benefits in pay packets. This decree establishes that post-employment benefits will be paid, subject to certain exceptions, to employees who make a request not earlier than April 2015, and only be subject to ordinary taxation and exempt from social security charges.

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