"The taxation of the performance bonus is halved by the Budget Law 2023. Company agreements are the necessary instrument."
Collective agreements signed by the end of 2022 to access the New Skills Fund
The final deadline for signing the second-level (company or territorial) collective agreement for accessing the New Skills Fund remains 31 December 2022. The Special Commissioner of ANPAL confirmed that the postponement until 28 February 2023 of the deadline for preparing training projects was granted in order to facilitate the submission of applications in the face of an inter-ministerial decree implementing the new edition of the Fund published on 3 November 2022. In that case, projects will have to be shared with the trade unions who will sign the second-level collective agreement. However, the sharing of the training projects must take place on a formal level “under penalty of the inadmissibility of the application.” It follows that, subject to the signing of a company or territorial agreement by the end of the year, the training project must also be signed (or otherwise formally shared) with the trade unions by the end of February 2023.
ANPAL, Interpretative note 23/12/2022 no. 17372
Five-day deadline for communicating commencement of smart working
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