Sommario
One-off CCNL tertiary, distribution and services
The payment of the second tranche of the one-off payment provided for by the signing of the March 22, 2024 agreement for the renewal of the CCNL tertiary, distribution and services is due with the July 2025 salary.
A lump sum will be paid to current workers to be re-parameterized in proportion to the duration of the employment relationship and the actual service provided in the period January 1, 2022-March 31, 2023.
Please refer to our newsletter 05.2024 for details.
PEC communication for directors
The MIMITministry, with their note of 25 June 2025 n. 127654, postponed the deadline for company directors to have a PEC address from 30 June to 31 December 2025.
The need for directors to
- have their own PEC address, different from that of the company
- communicate it to the Chamber of Commerce with the appropriate form
- monitor traffic
is confirmed.
The administrative penalties, ranging from 103 to 1,032 euros for each defaulting director, remain confirmed.
Traceability of expenses incurred in trips abroad
Legislative Decree no. 84/2025 intervenes by establishing that the obligation to trace expenses for food, accommodation, travel and transportation by non-scheduled public transport will only concern trips made within the territory of the Italian State.
Youth bonus
The amount of the incentive referred to in Article 22, paragraph 1, of the Cohesion Decree (so-called “youth bonus”) is equal to 100% of the total social security contributions payable by employers, excluding premiums and contributions due to INAIL, up to a maximum amount of 500 euros on a monthly basis for each worker and, in any case, within the limits of expenditure authorised pursuant to the subsequent paragraph 7 of the aforementioned Article 22 and in compliance with the procedures, territorial constraints and eligibility criteria set out in the National Youth, Women and Work Programme 2021-2027.
In this regard, the Ministry of Labour and Social Policies has communicated that the European Commission has requested that the net increase in the total number of workers in the company be included among the eligibility criteria for expenditure on the programme for employment incentives for young people.
Therefore, the legitimate use of the contribution exemption referred to in paragraph 1 of Article 22 in question, for hirings/transformations carried out starting from 1 July 2025, is subject to compliance with the requirement of net employment increase.
Fringe benefit: vehicles
For the calculation of the fringe benefit relating to new motor vehicles, in "mixed" use with contracts stipulated starting from 1 January 2025, 50% of the amount corresponding to the yearly mileage of 15,000 km is assumed on the basis of the ACI cost - net of any sums withheld from the employee - with a reduction to 10% for battery-powered vehicles with only electric traction and to 20% for plug-in hybrid vehicles.
However, the application of the previous legislation (based on emissions) is granted to cars ordered in 2024, but granted for mixed use until 30 June 2025.