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.
