{"id":5579,"date":"2025-12-30T13:00:28","date_gmt":"2025-12-30T12:00:28","guid":{"rendered":"https:\/\/dl-law.it\/?p=5579"},"modified":"2025-12-30T13:01:46","modified_gmt":"2025-12-30T12:01:46","slug":"approvata-la-legge-di-bilancio-2026","status":"publish","type":"post","link":"https:\/\/dl-law.it\/en\/approvata-la-legge-di-bilancio-2026\/","title":{"rendered":"APPROVED THE 2026 BUDGET LAW\u00a0"},"content":{"rendered":"

APPROVATA LA LEGGE DI BILANCIO 2026<\/span><\/b>\u00a0<\/span><\/p>\n

Il\u00a030\u00a0dicembre 2025, la Camera ha approvato la Legge di Bilancio 2026. <\/span><\/p>\n

Molte le novit\u00e0 legate al mondo del lavoro, tra cui:\u00a0<\/span>\u00a0<\/span><\/p>\n

    \n
  1. L\u2019introduzione di nuovi sgravi fiscali su vari elementi della retribuzione, in particolare: <\/span>gli incrementi previsti dai rinnovi contrattuali 2024, 2025 e 2026, saranno assoggettati ad un\u2019aliquota del 5%;<\/span> le maggiorazioni e le indennit\u00e0 per lavoro notturno, a turni, prestato in giornate festive o di riposo entro il limite di euro 1.500 annui saranno assoggettati all\u2019aliquota del 15%;<\/span>\u00a0<\/span>i\u00a0premi di risultato\u00a0e partecipazioni agli utili di impresa\u00a0entro il limite di euro 5.000 annui\u00a0saranno\u00a0assoggettati\u00a0all\u2019aliquota dell\u20191%;<\/span>\u00a0<\/span>i dividendi corrisposti in sostituzione dei premi di risultato saranno computati nella base imponibile nella misura del 50% entro il limite di euro 1.500 annui.<\/span><\/li>\n
  2. L\u2019aumento\u00a0dell\u2019importo\u00a0esente\u00a0per\u00a0ticket mensa elettronici, che passa da\u00a0euro\u00a08\u00a0a\u00a0euro\u00a010.<\/span>\u00a0<\/span><\/li>\n
  3. L\u2019introduzione di\u00a0nuovi esoneri contributivi\u00a0per un massimo di 24 mesi\u00a0per l\u2019assunzione\u00a0di personale non dirigenziale\u00a0con contratto di lavoro a tempo indeterminato o\u00a0per la trasformazione di contratti a tempo determinato\u00a0di lavoratori\u00a0appartenenti a categorie\u00a0svantaggiate\u00a0(giovani, donne, residenti nella Zona economica speciale per il Mezzogiorno).<\/span>\u00a0<\/span><\/li>\n
  4. L\u2019estensione al 2026 di numerose forme di\u00a0ammortizzatori sociali.<\/span>\u00a0<\/span><\/li>\n
  5. L\u2019adeguamento\u00a0dei\u00a0requisiti per accedere al pensionamento: dal 1\u00b0 gennaio 2027 i requisiti per\u00a0l\u2019accesso al sistema pensionistico verranno aumentati di 1 mese.<\/span>\u00a0<\/span><\/li>\n
  6. Il\u00a0rafforzamento\u00a0delle\u00a0forme pensionistiche complementari.<\/span>\u00a0<\/span><\/li>\n
  7. Nuove\u00a0misure per favorire la genitorialit\u00e0 sul luogo di lavoro, tra cui:<\/span>\u00a0<\/span>proroga del \u201cbonus mamme\u201d anche per il 2026;<\/span>\u00a0<\/span>esonero\u00a0contributivo\u00a0nella misura del 100%\u00a0(fino\u00a0ad un massimo di euro 8.000 annui) per\u00a0l\u2019assunzione\u00a0lavoratrici madri di almeno 3 figli\u00a0minori;<\/span>\u00a0<\/span>priorit\u00e0 nella trasformazione dei contratti\u00a0da tempo pieno a tempo parziale per lavoratrici e lavoratori con almeno 3 figli\u00a0minori\u00a0conviventi,\u00a0con\u00a0esonero\u00a0contributivo\u00a0al\u00a0100% (fino ad un massimo di euro 3.000 annui);<\/span>\u00a0<\/span>innalzamento del limite di et\u00e0 del figlio entro il quale \u00e8 possibile fruire del congedo parentale da 12 a 14 anni ed estensione della durata del congedo per malattia del figlio di et\u00e0 compresa tra i 3 e i 14 anni da 5 a 10 giorni all\u2019anno.<\/span>\u00a0<\/span><\/li>\n<\/ol>\n

    \u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    APPROVATA LA LEGGE DI BILANCIO 2026\u00a0 Il\u00a030\u00a0dicembre 2025, la Camera ha approvato la Legge di Bilancio 2026. Molte le novit\u00e0 legate al mondo del lavoro, tra cui:\u00a0\u00a0 L\u2019introduzione di nuovi sgravi fiscali su vari elementi della retribuzione, in particolare: gli incrementi previsti dai rinnovi contrattuali 2024, 2025 e 2026, saranno assoggettati ad un\u2019aliquota del 5%;…<\/p>","protected":false},"author":4,"featured_media":5582,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-5579","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-newsletter"],"yoast_head":"\nAPPROVATA LA LEGGE DI BILANCIO 2026\u00a0 | DL-LAW<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dl-law.it\/en\/approvata-la-legge-di-bilancio-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"APPROVATA LA LEGGE DI BILANCIO 2026\u00a0 | DL-LAW\" \/>\n<meta property=\"og:description\" content=\"APPROVATA LA LEGGE DI BILANCIO 2026\u00a0 Il\u00a030\u00a0dicembre 2025, la Camera ha approvato la Legge di Bilancio 2026. Molte le novit\u00e0 legate al mondo del lavoro, tra cui:\u00a0\u00a0 L\u2019introduzione di nuovi sgravi fiscali su vari elementi della retribuzione, in particolare: gli incrementi previsti dai rinnovi contrattuali 2024, 2025 e 2026, saranno assoggettati ad un\u2019aliquota del 5%;...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dl-law.it\/en\/approvata-la-legge-di-bilancio-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"DL-LAW\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-30T12:00:28+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-30T12:01:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dl-law.it\/wp-content\/uploads\/2025\/12\/istockphoto-1331374129-612x612-1.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"612\" \/>\n\t<meta property=\"og:image:height\" content=\"408\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Stefania Raviele\" \/>\n<meta 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