{"id":6317,"date":"2024-02-07T11:56:01","date_gmt":"2024-02-07T10:56:01","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=6317"},"modified":"2024-02-07T11:57:48","modified_gmt":"2024-02-07T10:57:48","slug":"memorandum-n-12-feb-7-2024-super-deduction-for-new-hires-in-2024","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2024\/memorandum-n-12-feb-7-2024-super-deduction-for-new-hires-in-2024\/","title":{"rendered":"Memorandum N. 12 Feb. 7, 2024 ‘Super deduction’ for new hires in 2024"},"content":{"rendered":"

1\u2003PREMISE<\/p>\n

Art. 4 of Legislative Decree No. 216 dated Dec. 30, 2023 (so-called “IRPEF-IRES Reform” Legislative Decree) introduced, for the tax period after the one in progress on Dec. 31, 2023 only (tax period 2024 for “solar” subjects), a surcharge, for income determination purposes, on the incremental labor cost for new permanent hires.<\/p>\n

It is, therefore, a “super deduction” for new hires, recognized under certain conditions.<\/p>\n

 <\/p>\n

(download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"

1\u2003PREMISE Art. 4 of Legislative Decree No. 216 dated Dec. 30, 2023 (so-called “IRPEF-IRES Reform” Legislative Decree) introduced, for the tax period after the one in progress on Dec. 31, 2023 only (tax period 2024 for “solar” subjects), a surcharge, for income determination purposes, on the incremental labor cost for new permanent hires. It is,…<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[25,24],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/6317"}],"collection":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/comments?post=6317"}],"version-history":[{"count":1,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/6317\/revisions"}],"predecessor-version":[{"id":6318,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/6317\/revisions\/6318"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=6317"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=6317"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=6317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}