LEGISLATIVE UPDATE | Law no. 213/2023
Law no. 213/2023 was approved on 30 December and introduced employment-related tax and family measures for 2024.
The law raised fringe-benefit exemption thresholds for the year, with differentiated treatment for employees with dependent children, and adjusted parental-leave support and contribution measures.
A global benefit may be taxable differently in Italy, while the employee’s family status may affect the available exemption. The same nominal package can therefore produce different net outcomes.
Offer letters should state gross contractual compensation and describe tax-favoured benefits as subject to law and payroll verification. Employers should collect only the declarations needed and refresh them when circumstances change.