Budget Law 2025
The #StudyBSinforms on the main changes introduced by Budget Law 2025 (Law No. 207, Dec. 30, 2024):
- The possibility of entering into mixed employment and professional self-employment contracts for taxpayers under the flat-rate scheme;
- The declaration of brokerage fees when real estate is sold;
- The suspension of tax obligations for freelancers in the event of childbirth, termination of pregnancy or care for a minor child;
- The news on INPS and INAIL debt accrual;
- The measures on occupational safety and health surveillance;
- The news in the field of labor administration;
- The length of the probationary period in fixed-term relationships;
- The transformation of the apprenticeship contract;
- the incompatibility of the wage supplementation treatment with the possible performance of work activities;
- the termination of the employment relationship in case of prolonged unjustified absence;
- the adoption of telematic modalities for labor conciliation proceedings;
- the notification of disputes in contribution matters;
- the simplification of INAIL appeals.
