Tax delegation, for employees less taxes on thirteenth month and overtime

Less tax on employee bonuses. This is foreseen by a government amendment to the tax delegation which puts the incremental flat tax for employees on hold.

The paragraph which provided for it is in fact replaced with «the application, in place of the rates for income brackets, of a substitute Irpef tax and the related surtaxes, to a facilitated extent on productivity bonuses, on wages paid as overtime that exceed a certain threshold and for income attributable to the thirteenth month”.

For the incremental regime, “the overall assessment remains unchanged, also for prospective purposes”.