[Live Talk TDU] Overview Budget Law 2023. The news coming for companies and employees

With the government approval of the Bill takes shape the so-called Budget Law 2023. The first interventions concern pensions, with the introduction of a new flexible exit pension scheme (quota 103) with the possibility for the worker to monetize the employer's contribution burden. In addition, the mechanism of the Ape Sociale, the Women's Option and the Citizenship Income is revised.

Also confirmed for 2023 is the 2 percent contribution exemption that will increase in the region of the worker's salary, as well as confirmed relief for those under 36 and the extension of the exemption for hiring women.

Last novelty concerns the revision of the bargain performance mechanism under Art. 54-bis of Decree Law 50/2017 with expanded limits and scope.

The changes also affect tax regulations, from revising the bonus salary deduction mechanism, to introducing a flat tax on tips, to revising the so-called flat tax by introducing an incremental tax regime.