The interministerial decree which will unlock the so-called Labor Superbonus, provided for in the Meloni government's tax reform, would now be ready. Nothing to do with the hated measure in the construction sector, which the Minister of Economy Giancarlo Giorgetti defined only a few days ago: “An abnormal monster”. Already tomorrow, Monday April 29, Prime Minister Giorgia Meloni could discuss at the summit with the unions the draft Economy and Labor decree, which provides for a deductible share of labor costs equal to 120%. Deduction which can reach up to 130% for specific categories of workers such as young people, women and individuals already receiving Citizenship Income.
Conditions
The Superbonus is part of a package of measures that will be presented to the Council of Ministers on Tuesday April 30, just before Labor Day. The super deduction is recognized, explains the Sole24Ore“provided that the beneficiary subjects have actually carried out the activity within 365 days (or within 366 days if the tax period includes February 29, 2024) preceding the first day of the tax period following that in progress on December 31, 2023 “. Hiring will have to concretely increase the number of permanent employees in the company, “at the end of the fiscal period following the current one on December 31, 2023, it is greater than the number of permanent employees on average employed in the previous period. . of “tax”.
The outcasts
As he remembers Only 24 hours, the pressure on Def is that this hiring incentive, which replaces other measures which have now expired, will potentially concern 380,000 companies. Excludes people with business income such as agricultural entrepreneurs, those with occasional commercial activity or those in ordinary liquidation, compulsory liquidation or other institutions linked to the business crisis. In the project that will be discussed, in addition to the Superbonus for work, there is the return of the rate of 10%, up to 3 thousand euros, on productivity bonuses. And the thirteenth bonus, which in the last draft was defined as “an allowance” of up to 100 euros for employees with an income of up to 28 thousand euros, with a spouse and at least one dependent child. Due to limited resources available, the measure is limited to 2024 only.
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