NEWSLETTER PAYROLL MARCH 2025

Resignation By Implicit Behavior And Termination Contribution

Law 203/2024, in force from January 12, 2025, has introduced a new type of employment contract termination. According to the law, in cases of unjustified absence of the employee extending beyond the period specified in the applicable national collective labor agreement, or in the absence of such a provision, beyond 15 days, the employer is required to notify the local office of the National Labor Inspectorate (INL), which may verify its accuracy. In this case, the employment relationship is considered immediately terminated, and the formalities provided for in Article 26 of Legislative Decree 151/2015 regarding voluntary resignation (including the mandatory electronic communication and its potential revocation) as well as the notice period requirement do not apply.

However, the termination effect may not be applied if the employee demonstrates “the impossibility, due to force majeure or employer-related reasons, of communicating the reasons justifying their absence.” The law thus places the burden on the employee not to justify the absence itself but to prove the impossibility of notifying the employer (e.g., due to hospitalization) or to show that they have, in fact, communicated the reasons.

If the employee effectively proves the impossibility of communication due to force majeure or employer-related reasons, or if the INL independently verifies the inaccuracy of the employer’s notification, the termination effect outlined in the second sentence of paragraph 7-bis, Article 26, Legislative Decree 151/2015, introduced by Article 19, Law 203/2024, does not apply. In such cases, the INL informs the employee, who has the right to have their employment relationship reinstated if the employer has already submitted the relevant Unilav form. The employer is also notified and must acknowledge receipt, preferably via the same PEC communication channel. Following the INL’s notification of the invalidity of the termination, the employer is required to fulfill the relevant social security contribution obligations.

Impact on NASpI

Due to the employment termination regulated by paragraph 7-bis, the employee is not entitled to NASpI unemployment benefits, as this case does not fall under involuntary termination.

Additionally, if the termination under paragraph 7-bis involves an open-ended employment contract, the employer is not required to pay the termination contribution applicable in cases of contract termination, since this type of termination does not give the employee the theoretical right to NASpI benefits.

2025 Contribution Rates For Workers Enrolled In The Separate Pension Scheme

With Circular No. 27/2025, INPS has communicated the contribution rates on income and compensation for the year 2025.

2025 Contribution for the INPS Separate Pension Scheme and Income Ceiling

Contribution rates for those enrolled in the Separate Pension Scheme from January 1, 2025:

• Self-employed professionals and collaborators
  • Professionals not covered by other mandatory pension schemes: 26.07%
  • Collaborators not covered by other mandatory pension schemes, subject to additional DIS-COLL contribution: 35.03%
  • Collaborators not covered by other mandatory pension schemes, not subject to additional DIS-COLL contribution: 33.72%
  • Individuals receiving a pension or covered by another mandatory pension scheme: 24%
• Confirmed honorary judges exercising functions non-exclusively
  • Without another mandatory pension scheme: 35.03%
  • With another mandatory pension scheme: 26.03%
• Sports workers in the amateur sector
  • Collaborators not covered by other mandatory pension schemes or direct pension recipients:
    • IVS: 25%
    • Additional: 2.03%
  • Collaborators covered by other mandatory pension schemes or direct pension recipients:
    • IVS: 24%

These rates apply to the income earned by those enrolled in the Separate Pension Scheme up to the income ceiling, which for 2025 is set at €120,607.

For amateur sports collaborators and similar figures, contributions apply once compensation exceeds €5,000 annually (paid on a cash basis and, in the case of multiple clients, based on total compensation received). Additionally, until December 31, 2027, IVS contributions must be calculated on 50% of the taxable amount. Additional rates apply to total compensation net of the €5,000 exemption.

Contribution burden distribution and payment methods The contribution burden between collaborator and employer remains divided as 1/3 and 2/3, respectively. Contributions must be paid by the employer using the F24 electronic form by the 16th of the month following payment of the compensation.

For self-employed professionals, the entire contribution is borne by them, and payments must be made using the F24 electronic form on the tax deadlines for income tax payments (2024 balance, first and second 2025 advance payments). The 2025 advance payment must be calculated using the 2025 rates.

Compensation paid to collaborators by January 12, 2025 Compensation paid to collaborators by January 12, 2025, for work performed by December 31, 2024, must be calculated using 2024 contribution rates.

Minimum income for contribution credit The minimum income required for contribution credit in 2025 is €18,555, meaning that, depending on the applicable rate, full-year credit is granted if the following annual contributions are paid:

• €4,453.20 for those applying the 24% rate
• €4,837.29 for professionals applying the 26.07% rate and for self-employed sports workers in the amateur sector applying the 25% IVS rate and €195.54 for the 1.07% additional rate
• €6,256.75 for para-subordinate workers applying the 33.72% rate, €6,499.82 for those applying 35.03%, and €5,015.42 for amateur sports collaborators applying 25% IVS plus €376.67 for the 2.03% additional rate.
  
  

Reimbursement Of Domestic Expenses Via Unsigned Self-Certification

The Italian Revenue Agency, in its response to ruling request No. 17 of January 30, 2025, clarified that the substitute declaration for reimbursement of domestic expenses incurred can be acquired by the employer with the simple signature of the employee, without requiring notarial authentication or other official certification.

As known, the 2025 Budget Law has reintroduced the exemption increase for fringe benefits from €258.23 to €1,000 (€2,000 for employees with dependent children) for 2025, 2026, and 2027. Besides in-kind benefits, exempt amounts also include reimbursements for household utilities, rent, and mortgage costs for the employee’s primary residence.

To provide tax-free amounts, however, employers must require either supporting documentation or a substitute declaration of a sworn statement, which must be kept for potential audits by the relevant authorities.

In this response, the tax authority clarified that the substitute declaration does not require authentication and is valid with a simple original signature accompanied by a copy of the employee’s identification document.