Solo il 5% di tasse su aumenti e notturni: come funziona la nuova flat tax
Targeted tax relief on contract renewals and shift allowances
In breve
- A 5% rate on pay rises resulting from contract renewals for 2024–2026 for incomes up to €33,000
- A 15% rate on shift, night and public holiday allowances for incomes up to €40,000
- Annual limit of €1,500 for the allowance relief
- Automatically applied to payslips
This is a targeted and selective measure:
- It does not apply to all workers
- It does not eliminate the tax wedge
- It affects specific pay components
A useful relief, but not a structural one.
5% flat tax on contractual pay rises
Private-sector employees with an income of up to €33,000 will be eligible for a 5% substitute tax on pay rises resulting from the renewal of collective agreements covering the three-year period 2024–2026.
This rate replaces standard IRPEF and regional and municipal surcharges.
The following are covered by the relief:
- Pay rises resulting from renewals
- Amounts covering individual super-minimum wage supplements
- Payments linked to paid leave (sickness, maternity, paternity, accident)
15% tax on night work, public holiday work and shift work
For workers with an income of up to €40,000, allowances for:
- Night work
- Public holiday work
- Shift work
- On-call duty
are subject to a 15% substitute tax, up to an annual limit of €1,500.
Performance bonuses and profit-sharing payments are excluded.
Operational procedure
The mechanism is designed to operate automatically:
- Direct application by the employer on the payslip
- Option for the employee to opt out of the substitute tax scheme
- Recovery of the benefit in the tax return in the absence of a withholding agent
Finalità economica della misura
The relief measures aim to:
- Strengthen the net effect of contractual pay rises
- Ridurre il peso fiscale su prestazioni considerate più gravose
- Offer targeted support during a phase of purchasing power recovery
The structural issue
Income thresholds and annual limits restrict the impact of the measure.
La misura non modifica in modo strutturale il cuneo fiscale, che continua a incidere in maniera significativa sui salari netti.
It is therefore a targeted measure: effective on individual pay components, but not a systemic solution.
Addit does not merely apply the reduced tax rate.
We support businesses in the correct management of pay components, in assessing the cost-effectiveness of the alternative scheme, and in preventing application errors that could lead to disputes or tax adjustments.
A preliminary analysis enables the tax relief to be transformed into an opportunity for pay optimisation, in compliance with regulations and in line with the company’s sustainability.
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