May 25, 2022

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Important news about the March 2022 NoiPA Payment Coupon

Important news in the push bag in March 2022

Payroll implications as of March 1, 2022 for the implementation of the tax reform, which was introduced with the 2022 Budget Act and the individual and comprehensive check.

Introducing Law No. 234 of December 30, 2021 (Budget Law 2022) Important news related to taxes and social security.

tax reform

Effective January 1, 2022, personal income tax brackets, applicable rates, and calculation of deductions for employees will change. Below are the details of the changes made.

1. Personal income tax review

  • For income from 15,000 to 28,000 euros, the tax rate is reduced from 27% to 25%;
  • For incomes up to 50,000 euros, the rate is reduced from 38% to 35%;
  • The previous rate of 41% disappears, as over 50,000 euros there is only one rate of 43%.

2. Re-offer discounts
The system for calculating employee deductions is also changing. actually come Extension of the first income threshold to which the discount is applied, from 8000 to 15,000 euros. to me The second income threshold, which ranges from 15,000 to 28,000 euros, the range of the fixed component of the deduction is from 978 to 1,910 euros The method of calculating the variable component changes which is equal to €1,190 for an income of €15,000 and which decreases as the income increases until it disappears when it reaches €28,000. The third and final income threshold for which the deduction is due has been reduced from 55,000 to 50,000 euros; However, the maximum deduction for this income ranges from 978 to 1910 euros.In particular, this discount is 1,910 euros for income equal to 28,000 euros and drops until it is canceled at the 50,000 euros threshold. Finally, for income categories between 25,000 and 35,000, there is an increase of €65 for the applicable deduction.

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3. Re-offer complementary treatment and cancel the additional discount
Compared with the old system, reviewing rates and calculating deductions on the employment relationship, provides an improvement in treatment.

For annual income up to €15,000, the withholding agent will continue to pay the additional allowance on the salary slip. For incomes up to 28,000 euros, this benefit can be recognized on the tax return, only if there are specific requirements of the law.

Likewise, a positive reconfiguration of tax parameters also for incomes over €28,000 compensated for the cancellation of the previously envisaged additional deduction for income from €28,000 to €40,000, which is no longer due as of January 1, 2022.

Contribution Privileges

The 2022 Budget Act provides for a contribution exemption for employees with taxable Social Security salaries of up to €35,000 per year (total €2,692 per month) by 0.8 percentage points, for the year 2022 alone, and INPS operating instructions are usually awaited.

Single and universal control

In order to reorganize, simplify and strengthen measures to support families with children, Legislative Decree of December 29, 2021 n. 230 in implementation of Law No. 46 of 2021, Single and comprehensive examination created which repeals the rules on tax deductions for dependent children up to 21 years of age (Article 12, paragraph 1, letter C) and paragraph 1-bis of TUIR) and those providing for a family unit allowance (Article 2 Legislative Decree No. 69 of March 13, 1988 , amended by Law No. 153 of May 13, 1988).

Starting from the March 2022 salary, family allowances for families With kids will be replaced by Exchange by INPSFrom the individual and comprehensive check, upon request it is sent directly to the Social Security Institution, at the following link: https://www.inps.it/prestazioni-servizi/assegno-unico-e-universale-per-i- Dependent Children . A 5-year grace period for requesting a family unit for any arrears of allowances still in effect, for families with children, expires until February 28, 2022, which can be paid in the salary slip.

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family suits there is no children It will continue to be paid for in the prospectus by NoiPA.
Even starting with March 2022 salary, tax deductions will be automatically recognized from March 1 Only for children aged 21 years by March 31, 2022 if it is already in the NoiPA database.

Topics in management with children (taxable) Who will turn 21 years old after March 31, 2022 must submit a new question From Discounts:

  • From March 4, 2022, it will be possible to use the NoiPA self-service “Manage Affiliate Family Discounts” at the following link: https://noipa.mef.gov.it/group/mypa/detrazioni-familiari-a-cargo . We remind you that the application of discounts, starting from the chosen starting month, replaces the data of dependent family members that are in the NoiPA database. Therefore, as of the chosen date, data and percentages of dependent family members must be communicated again.
  • Submit the paper form to the payroll processing department. The administrator must also send the personal data and tax code of the spouse and/or other dependent family members, if eligible.