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Country Course
Budget Law Update 2027: Italy
This course is aimed at those Payroll & HR Professionals interested directly or indirectly by Italian payroll and need to have an understanding of last 2026 end of year changes and the Budget Law updates taking effect in 2027.
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About this course
Who is this course for?
This course is aimed at those Payroll & HR Professionals interested directly or indirectly in Italian payroll and need to have an understanding of the last 2026 end-of-year changes and the Budget Law updates taking effect in 2027.
What will be covered?
This short webinar recaps how 2026 payroll actually ran after Budget Law 2026, then walks through the 2027 Budget Law and the year-start obligations that payroll teams must implement.
Participants will focus on the items that impact payroll data collection and processing, monthly and eventually annual deliverables, with practical flags for system configuration and communications to employees.
Topics include:
Standard progressive taxation: work-income deductions as applied in 2026, and any 2027 Budget Law changes to rates/brackets / 13th-month treatment
Substitute “flat” taxes still in force: 5% on CCNL renewal increases; 1% on productivity bonuses / profit-sharing (limit €5,000); 15% on night, holiday and shift allowances (limit €1,500) — confirmation, extension or expiry for 2027
Payslip-related Welfare: fringe-benefit thresholds (€1,000 / €2,000 with dependent children) electronic meal vouchers (€10), through 2027
TFR and complementary pensions: INPS Treasury Fund headcount threshold; auto-enrolment from 1 July 2026 (60-day window); deductible contribution cap €5,300
Hiring incentives, mothers’ bonus, parental leave (child age raised to 14) and other labour-law measures that hit payroll coding
Year-start 2027 compliance: contributions, taxes, monthly and annual reports, news
What to watch later in 2027 (implementing decrees, Agenzia delle Entrate / INPS circulars)
This course is aimed at those Payroll & HR Professionals interested directly or indirectly in Italian payroll and need to have an understanding of the last 2026 end-of-year changes and the Budget Law updates taking effect in 2027.
What will be covered?
This short webinar recaps how 2026 payroll actually ran after Budget Law 2026, then walks through the 2027 Budget Law and the year-start obligations that payroll teams must implement.
Participants will focus on the items that impact payroll data collection and processing, monthly and eventually annual deliverables, with practical flags for system configuration and communications to employees.
Topics include:
Standard progressive taxation: work-income deductions as applied in 2026, and any 2027 Budget Law changes to rates/brackets / 13th-month treatment
Substitute “flat” taxes still in force: 5% on CCNL renewal increases; 1% on productivity bonuses / profit-sharing (limit €5,000); 15% on night, holiday and shift allowances (limit €1,500) — confirmation, extension or expiry for 2027
Payslip-related Welfare: fringe-benefit thresholds (€1,000 / €2,000 with dependent children) electronic meal vouchers (€10), through 2027
TFR and complementary pensions: INPS Treasury Fund headcount threshold; auto-enrolment from 1 July 2026 (60-day window); deductible contribution cap €5,300
Hiring incentives, mothers’ bonus, parental leave (child age raised to 14) and other labour-law measures that hit payroll coding
Year-start 2027 compliance: contributions, taxes, monthly and annual reports, news
What to watch later in 2027 (implementing decrees, Agenzia delle Entrate / INPS circulars)