{"id":29363,"date":"2024-07-17T14:56:08","date_gmt":"2024-07-17T12:56:08","guid":{"rendered":"https:\/\/www.bacciardipartners.it\/?p=29363"},"modified":"2024-07-26T10:25:26","modified_gmt":"2024-07-26T08:25:26","slug":"the-deductibility-of-social-security-contributions-from-employee-income-determined-on-a-conventional-basis","status":"publish","type":"post","link":"https:\/\/mail.bacciardipartners.it\/en\/the-deductibility-of-social-security-contributions-from-employee-income-determined-on-a-conventional-basis\/","title":{"rendered":"The Deductibility of Social Security Contributions from Employee Income Determined on a Conventional Basis"},"content":{"rendered":"<p>By <a href=\"https:\/\/www.bacciardipartners.it\/en\/people\/tommaso-fonti\/\"><strong>Tommaso Fonti<\/strong> <\/a>and <strong><a href=\"https:\/\/www.bacciardipartners.it\/en\/people\/valeria-zega\/\">Valeria Zega<\/a> <\/strong>&#8211; <strong><a href=\"https:\/\/www.bacciardipartners.it\/en\/global-mobility\/\">Global Mobility Department <\/a><\/strong><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignleft wp-image-29365\" src=\"https:\/\/www.bacciardipartners.it\/src\/uploads\/Eutekne-Distacco-USA-970-x-720-Format-Immagine-1.png\" alt=\"Avv. Tommaso Fonti e avv. Valeria Zega Bacciardi Partnres per Eutekne\" width=\"523\" height=\"388\" srcset=\"https:\/\/mail.bacciardipartners.it\/src\/uploads\/Eutekne-Distacco-USA-970-x-720-Format-Immagine-1.png 970w, https:\/\/mail.bacciardipartners.it\/src\/uploads\/Eutekne-Distacco-USA-970-x-720-Format-Immagine-1-768x570.png 768w, https:\/\/mail.bacciardipartners.it\/src\/uploads\/Eutekne-Distacco-USA-970-x-720-Format-Immagine-1-480x356.png 480w, https:\/\/mail.bacciardipartners.it\/src\/uploads\/Eutekne-Distacco-USA-970-x-720-Format-Immagine-1-560x416.png 560w\" sizes=\"(max-width: 523px) 100vw, 523px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.eutekne.it\/public\/landing\/sistema-integrato-lavoro\/index.html\"><strong>Eutekne<\/strong><\/a> \u2013 Italy\u2019s leading professional publisher for lawyers and accountants \u2013 published in theJuly 2024 issue of magazine &#8220;<strong>La Consulenza del Lavoro<\/strong>,&#8221; the focus on &#8220;<strong>The Deductibility of Social Security Contributions from Employee Income Determined on a Conventional Basis<\/strong>&#8221; created by our professionals <a href=\"https:\/\/www.bacciardipartners.it\/en\/people\/tommaso-fonti\/\"><strong>Tommaso Fonti<\/strong><\/a> and <a href=\"https:\/\/www.bacciardipartners.it\/en\/people\/valeria-zega\/\"><strong>Valeria Zega<\/strong><\/a> of the <strong><a href=\"https:\/\/www.bacciardipartners.it\/en\/global-mobility\/\">Global Mobility Department<\/a>.<\/strong><\/p>\n<p>The publication focuses on topic\u00a0of great interest to Italian companies that send their personnel abroad and frequently have to apply the taxation regime of employee income based on conventional salaries.<\/p>\n<p>However, the possibility of deducting social security and welfare contributions from employee income determined based on conventional salaries is debated and not easily resolved.<\/p>\n<p>There are interpretative uncertainties, due to the absence of legislative interventions and unclear practical positions. This contribution explores the complexities and implications related to the deductibility of social security contributions from conventional income, providing an overview of the current positions of practice and doctrine, as well as jurisprudence.<\/p>\n<p><a href=\"https:\/\/www.bacciardipartners.it\/src\/uploads\/Fonti-Zega_integrale.pdf\"><strong>Download the full article in Italian<\/strong><\/a><\/p>\n<h3>Our services<\/h3>\n<p>Bacciardi Partners <a href=\"https:\/\/www.bacciardipartners.it\/en\/global-mobility\/\"><strong>Global Mobility Department<\/strong><\/a> can assist companies on a daily basis with all aspects related to the international mobility of workers.<\/p>\n\n<div style=\"display: block !important; margin:0 !important; padding: 0 !important\" id=\"wpp_popup_post_end_element\"><\/div>","protected":false},"excerpt":{"rendered":"<p>By Tommaso Fonti and Valeria Zega &#8211; Global Mobility Department &nbsp; Eutekne \u2013 Italy\u2019s leading professional publisher for lawyers and accountants \u2013 published in theJuly 2024 issue of magazine &#8220;La Consulenza del Lavoro,&#8221; the focus on &#8220;The Deductibility of Social Security Contributions from Employee Income Determined on a Conventional Basis&#8221; created by our professionals Tommaso [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":29381,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[241,16],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The Deductibility of Social Security Contributions from Employee<\/title>\n<meta name=\"description\" content=\"The possibility of deducting social security and welfare contributions from employee income determined based on conventional salaries is debated\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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