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The 120% Superbonus arrives for those who hire on a permanent basis, tax relief of up to 130% for fragile categories
Here comes a huge discount on the cost of labor for businesses and professionals, a Super bonus of 120%which can reach 130% if the new hires fall into the so-called fragile categories.
The Ministry of Economy and Finance has published on its website an implementing decree signed by the Minister Giancarlo Giorgettiin agreement with the Minister of Labor and Social Policies, Marina Calderone. This decree implements the maxi-deduction tax introduced by the recent reform of the IRPEF (Legislative Decree of 30 December 2023, n. 216).
The legislation states that, for the fiscal year after December 31, 2023, i business income holders and those practicing arts and professions can deduce more i Staff costs hired with contracts a indefinite period. Furthermore, it provides further deductions for the hiring of workers who fall into particularly protected categories, always with permanent contracts.
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