{"id":1198,"date":"2025-05-27T07:20:00","date_gmt":"2025-05-27T05:20:00","guid":{"rendered":"https:\/\/studiodagostini.com\/?p=1198"},"modified":"2025-07-09T13:33:54","modified_gmt":"2025-07-09T11:33:54","slug":"maxi-deduction-of-personnel-costs","status":"publish","type":"post","link":"https:\/\/studiodagostini.com\/en\/circulars\/2025\/05\/27\/maxi-deduction-of-personnel-costs\/","title":{"rendered":"Maxi-deduction of personnel costs"},"content":{"rendered":"<p><\/p>\n\n\n\n<p><\/p>\n\n\n<p>As established by Article 4 of Legislative Decree No. 216\/2023, and as extended by Article 1, paragraphs 399-400, of Law No. 207\/2024, an increase in the cost allowed as a deduction for new hires of personnel is provided for the tax periods 2024, 2025, 2026 and 2027.<\/p>\n<p><!--more--><\/p>\n<p>In particular, for holders of business income and for those engaged in the arts and professions who make new hires of permanent employees, a 20% tax surcharge on labour costs for IRES\/IRPEF purposes is recognised; in order to benefit from the deduction, both of the following conditions must be met<\/p>\n<ul>\n<li><strong><u>employment increase at the end of the tax period<\/u><\/strong>i.e. the number of permanent employees at the end of the financial year must exceed the average number of permanent employees employed at the end of the previous year;<\/li>\n<li><strong><u>total employment increase at the end of the tax period<\/u><\/strong>i.e. the total number of employees, including those on fixed-term contracts, at the end of the financial year must exceed the average total number of employees at the end of the previous year.<\/li>\n<\/ul>\n<p>The determination of the 20% tax surcharge will be calculated on the lesser amount between:<\/p>\n<ul>\n<li>the actual cost of new permanent hires;<\/li>\n<li>the increase in total personnel costs compared to the previous period.<\/li>\n<\/ul>\n<p>In addition to new open-ended employment contracts, also considered are the conversions of contracts from fixed-term to open-ended from the date of the contract conversion. Finally, Paragraph 400(b) of Article 1 of the aforementioned Budget Law 2025 provides that for the determination of the advance payments due for the following tax period, this increase in the personnel cost admitted as a deduction is not taken into account.<\/p>\n<p>While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.<\/p>\n\n\n<p><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>As established by Article 4 of Legislative Decree No. 216\/2023, and as extended by Article 1, paragraphs 399-400, of Law No. 207\/2024, an increase in the cost allowed as a deduction for new hires of personnel is provided for the tax periods 2024, 2025, 2026 and 2027.<\/p>","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-1198","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/1198","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/comments?post=1198"}],"version-history":[{"count":7,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/1198\/revisions"}],"predecessor-version":[{"id":1209,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/1198\/revisions\/1209"}],"wp:attachment":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/media?parent=1198"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/categories?post=1198"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/tags?post=1198"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}