Budget: new government maxi amendment, SEZs, tax credits and housing, changes to severance pay regulations

Rome, 20 Dec. (LaPresse) – The new maxi amendment announced yesterday by the government arrives in the Senate Budget Committee: resources for businesses are confirmed, with the refinancing of the ZES and tax credits; for coverage, the intervention on the 85% advance payment of the contribution on vehicle and boat insurance premiums. In terms of infrastructure, 100 million is earmarked for two years for the Housing Plan, funds for expensive materials and the postponement to 2033 of some funds for the Bridge over the Strait. The text also includes provisions on supplementary pensions, which were still uncertain until last night, although in a different formulation from Tuesday's maxi-amendment: there are plans to extend the range of companies required to pay INPS contributions for workers' severance pay, with the aim of including among those required to pay the contribution with reference to pay periods starting from 1 January 2026 also employers who, in the years following the start of their activity, have reached or will reach the threshold of 50 employees (currently excluded from the obligation), effectively expanding the pool of potential workers who can join. On a transitional basis for the two-year period 2026-2027, this inclusion is limited to employers with no fewer than 60 employees.