Maneuver draft: zero contributions for those who hire Rdc recipients and incentives for those who do not retire. First aid allowance increase. On cigarette excise duties

Stop adjusting the fines to the Istat variation for the next two years. The measure is contained in the draft of the manoeuvre. «In consideration of the exceptional nature of the economic situation – reads the text – starting from the date of entry into force of this law, for the years 2023 and 2024, the biennial update of the administrative pecuniary sanctions is suspended in an amount equal to the entire variation, ascertained by Istat».

Food Sovereignty Fund
A fund for food sovereignty of 25 million euros for 2023, and the same for each of the following three years: this is foreseen by the maneuver, as stated in a draft of the text approved on Monday by the Council of Ministers. The measure aims to “strengthen the national agricultural and agri-food system, also through interventions aimed at protecting and enhancing quality Italian food, reducing production costs for agricultural businesses, supporting agricultural supply chains, managing market ensuring the security of stocks and food supplies”.

The 15% autonomous flat rate rises to 85 thousand, but with a stake
The flat rate tax at 15% for the self-employed rises from 65 to 85 thousand euros. But with a caveat: it also jumps during the year, retroactively, if the taxpayer exceeds 100,000 euros in revenues or fees. This is foreseen by one of the articles of the draft, which bears today’s date, of the text of the maneuver defined by the Council of Ministers.

400 million is on the way for the Milan-Cortina works
With the maneuver comes a boost to investments for Milan-Cortina: as stated in the draft, 400 million euros are allocated for the implementation of the overall plan of the works relating to the 2026 Winter Olympics. There are 120 million for 2024, 140 million for 2025 and 140 million for 2026. This is foreseen by one of the articles of the draft, which shows today’s date, of the text defined by the CDM.

With quota 41 flexible early retirement for one year
Early retirement with 62 years of age and 41 of contributions. The transitional regime included by the government in a draft of the maneuver provides for it. On an experimental basis for 2023, those enrolled in the compulsory general insurance and in the exclusive and substitute forms of the same, managed by INPS, as well as in the separate management “can achieve the right to early retirement upon reaching a chronological age of at least 62 years and a minimum contribution record of 41 years’, defined as a ‘flexible early pension’.

Incentives for those who do not retire
The incentives for the retention of workers who meet the requirements for the pension advance are arriving. A draft of the maneuver provides that “workers who have completed the minimum requirements” for access to early retirement can waive the contribution credit relating to the general compulsory insurance for invalidity, old age and survivors of employees and the substitute forms of the same, therefore any obligation to pay contributions by the employer ceases and the sum corresponding to the contribution that the employer should have paid to the social security institution, if the aforementioned faculty had not been exercised, is paid in full to the worker.

The excise duty on cigarettes rises
The excise duty on cigarettes rises. According to a draft, which shows today’s date, of the text of the maneuver defined by the CDM, that part of the excise duty defined as a “fixed amount per unit of product” rises: in 2023 it will be 36 euros for 1,000 cigarettes – in practice just over 70 average cents for a pack of 20 cigarettes – for the year 2024 it will be 36.50 euros and, starting from the year 2025, it will be 37 euros for 1,000 cigarettes.

Fund for the reception center for kidnapped animals
A fund of 2.65 million arrives in favor of the National Reception Center for animals seized and confiscated by the carabinieri and forestry command. This is foreseen by one of the articles of the draft, which shows today’s date, of the text defined by the CDM. “A fund for the needs of the aforementioned center is set up – reads the text – in the estimates of the Ministry of Defense with an endowment of 2.65 million euros per year, starting from the year 2023”. For the management of the centre’s activities, there are also possible temporary hirings of personnel whose contracts cannot, in any case, have a duration exceeding thirty-six months, even discontinuous, within the spending limit of 350,000 euros per year, starting from year 2023.

Zero contributions for those who hire Rdc recipients
100% tax relief if you assume recipients of Citizenship Income. According to a draft of the maneuver “in order to promote the stable inclusion in the labor market of the beneficiaries of the basic income” to private employers who, from 1 January 2023 to 31 December 2023, hire workers with subordinate employment contracts for an indefinite period, for a maximum period of twelve months, the exemption from paying 100 per cent of the total social security contributions payable by the employers is recognised, with the exclusion of the premiums and contributions due to the National Institute for Insurance against accidents at work (Inail) up to a maximum amount of 6,000 euros on an annual basis, adjusted and applied on a monthly basis. The calculation rate of pension benefits remains the same. The exemption does not apply to domestic employment relationships. The exemption is also recognized for the transformation of fixed-term contracts into permanent contracts carried out in 2023.

First aid allowance
Increased first aid allowance. For the purpose of recognizing the particular working conditions performed by medical management personnel and personnel in the health sector, employees of companies and bodies of the National Health Service and operating in emergency services, a draft of the maneuver reads, «the resources allocated to the indemnity are increased by 200 million euros per year starting from 2024, in the context of the respective collective labor agreements, within the limits of the gross annual amounts of 60 million euros for medical management and 140 million euros euros for personnel in the health sector, based on their actual presence in service, with effect from 1 January 2024″. To cover the costs, equal to 200 million euros starting from the year 2024, the draft of the provision reads, “provision is made for the level of funding of the standard national health needs to which the State contributes”.

45 million for urban security and video surveillance
To “further strengthen interventions in the field of urban security”, for the installation, by the Municipalities, of video surveillance systems, the expenditure authorization is refinanced for an amount equal to 15 million euros for each of the years 2023, 2024 and 2025.

Tax on cryptocurrency capital gains above 2,000 euros
To the consolidated text of income taxes – reads the draft of the economic maneuver – are added “capital gains and other income” realized through repayment or transfer for consideration, exchange or holding of crypto-assets, “not lower overall than 2,000 euros in the tax period”. “The exchange between crypto-assets having the same characteristics and functions” does not constitute a fiscally relevant case.

5% tax-free gratuity for waiters and bartenders
A draft of the maneuver provides for it according to which the sums destined by customers to workers as donations, acquired through the employer, even through electronic means of payment, are subject to a substitute tax of the personal income tax and regional and municipal surtaxes equal to 5 per cent, within the limit of 25 per cent of the income received in the year for the related work services.

Stop of 2 years of the Istat update on fines
The currently circulating draft of the economic maneuver states that “in consideration of the exceptional nature of the economic situation” for the years 2023 and 2024, “the biennial update of the administrative fines is suspended in an amount equal to the entire variation, ascertained by Istat ».