{"id":518,"date":"2025-11-25T13:32:21","date_gmt":"2025-11-25T13:32:21","guid":{"rendered":"https:\/\/www.laboralia.it\/?page_id=518"},"modified":"2025-12-05T11:53:15","modified_gmt":"2025-12-05T11:53:15","slug":"faq","status":"publish","type":"page","link":"https:\/\/www.laboralia.it\/en\/faq\/","title":{"rendered":"Faq"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"518\" class=\"elementor elementor-518\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-de55634 e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"de55634\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c634f75 e-con-full e-flex e-con e-child\" data-id=\"c634f75\" data-element_type=\"container\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;],&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_offset&quot;:0,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4db8e91 vamtam-has-theme-widget-styles elementor-widget elementor-widget-table-of-contents\" data-id=\"4db8e91\" data-element_type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;container&quot;:&quot;main&quot;,&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;marker_view&quot;:&quot;numbers&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-toc__4db8e91\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<main class=\"elementor-element elementor-element-ddc3cde e-con-full e-flex e-con e-child\" data-id=\"ddc3cde\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0591e64 e-con-full e-flex e-con e-child\" data-id=\"0591e64\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-16e6469 elementor-widget elementor-widget-heading\" data-id=\"16e6469\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Impatriati<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0fea55 elementor-widget elementor-widget-elementskit-accordion\" data-id=\"c0fea55\" data-element_type=\"widget\" data-widget_type=\"elementskit-accordion.default\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >\n        <div class=\"elementskit-accordion accoedion-primary\" id=\"accordion-6a2869130e37b\">\n\n            \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-0-c0fea55\">\n                        <a href=\"#collapse-56375d06a2869130e37b\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-56375d06a2869130e37b\" aria-expanded=\"false\" aria-controls=\"Collapse-56375d06a2869130e37b\">\n                            \n                            <span class=\"ekit-accordion-title\">What is the \u201cImpatriate Workers Regime\u201d?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-56375d06a2869130e37b\" class=\" collapse\" aria-labelledby=\"primaryHeading-0-c0fea55\" data-parent=\"#accordion-6a2869130e37b\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>It is a tax relief scheme that reduces the taxation on employment and self-employment income for individuals who transfer their tax residence to Italy after a period spent abroad.<br \/>The objective is to encourage the return of qualified workers and professionals to Italy.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-1-c0fea55\">\n                        <a href=\"#collapse-feb99b66a2869130e37b\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-feb99b66a2869130e37b\" aria-expanded=\"false\" aria-controls=\"Collapse-feb99b66a2869130e37b\">\n                            \n                            <span class=\"ekit-accordion-title\">What is the legal framework?ate Workers Regime\u201d?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-feb99b66a2869130e37b\" class=\" collapse\" aria-labelledby=\"primaryHeading-1-c0fea55\" data-parent=\"#accordion-6a2869130e37b\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>The current regime is governed by Article 5 of Legislative Decree No. 209 of 27 December 2023.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-2-c0fea55\">\n                        <a href=\"#collapse-4ecbf8e6a2869130e37b\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-4ecbf8e6a2869130e37b\" aria-expanded=\"false\" aria-controls=\"Collapse-4ecbf8e6a2869130e37b\">\n                            \n                            <span class=\"ekit-accordion-title\">Who is eligible for the benefit?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-4ecbf8e6a2869130e37b\" class=\" collapse\" aria-labelledby=\"primaryHeading-2-c0fea55\" data-parent=\"#accordion-6a2869130e37b\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Eligible individuals include:<\/p><ul><li>Employees or self-employed workers who transfer their tax residence to Italy;<\/li><li>Those who have not been tax residents in Italy during the previous three years;<\/li><li>And who commit to remaining tax residents in Italy for at least four consecutive years.<\/li><\/ul>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-3-c0fea55\">\n                        <a href=\"#collapse-9c0b43f6a2869130e37b\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-9c0b43f6a2869130e37b\" aria-expanded=\"false\" aria-controls=\"Collapse-9c0b43f6a2869130e37b\">\n                            \n                            <span class=\"ekit-accordion-title\">What does \u201ctax residence\u201d mean?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-9c0b43f6a2869130e37b\" class=\" collapse\" aria-labelledby=\"primaryHeading-3-c0fea55\" data-parent=\"#accordion-6a2869130e37b\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>A person is considered tax resident in Italy if, for more than 183 days per year, they:<\/p><ul><li>Are registered in the registry of the resident population in Italy, or<\/li><li>Have their domicile or habitual abode in Italy (Article 2, paragraph 2, of the Italian Income Tax Code \u2013 TUIR).<\/li><\/ul>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-4-c0fea55\">\n                        <a href=\"#collapse-c4e98286a2869130e37b\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-c4e98286a2869130e37b\" aria-expanded=\"false\" aria-controls=\"Collapse-c4e98286a2869130e37b\">\n                            \n                            <span class=\"ekit-accordion-title\">Which types of income qualify for the relief?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-c4e98286a2869130e37b\" class=\" collapse\" aria-labelledby=\"primaryHeading-4-c0fea55\" data-parent=\"#accordion-6a2869130e37b\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>The following income categories are eligible:<\/p><ul><li>Employment income and equivalent income;<\/li><li>Self-employment income derived from artistic or professional activities carried out mainly in Italy.<\/li><\/ul>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-5-c0fea55\">\n                        <a href=\"#collapse-311d6986a2869130e37b\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-311d6986a2869130e37b\" aria-expanded=\"false\" aria-controls=\"Collapse-311d6986a2869130e37b\">\n                            \n                            <span class=\"ekit-accordion-title\">How can the option for the regime be exercised?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-311d6986a2869130e37b\" class=\" collapse\" aria-labelledby=\"primaryHeading-5-c0fea55\" data-parent=\"#accordion-6a2869130e37b\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <ul><li>Employees must submit a written request to their employer, who will apply the reduction directly through payroll.<\/li><li>Self-employed workers must opt for the regime in their annual income tax return (\u201cModello Redditi PF\u201d) and notify the Italian Revenue Agency accordingly.<\/li><\/ul><p><strong>\u00a0<\/strong><\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-6-c0fea55\">\n                        <a href=\"#collapse-c8365276a2869130e37b\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-c8365276a2869130e37b\" aria-expanded=\"false\" aria-controls=\"Collapse-c8365276a2869130e37b\">\n                            \n                            <span class=\"ekit-accordion-title\">What is the taxable income reduction?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-c8365276a2869130e37b\" class=\" collapse\" aria-labelledby=\"primaryHeading-6-c0fea55\" data-parent=\"#accordion-6a2869130e37b\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Under the new regime, only part of the income is subject to IRPEF (personal income tax):<\/p><table><tbody><tr><td><p>Situation<\/p><\/td><td><p>Taxable portion<\/p><\/td><td><p>Exempt portion<\/p><\/td><\/tr><tr><td><p>General rule<\/p><\/td><td><p>50%<\/p><\/td><td><p>50%<\/p><\/td><\/tr><tr><td><p>Worker with at least one minor child resident in Italy<\/p><\/td><td><p>40%<\/p><\/td><td><p>60%<\/p><\/td><\/tr><\/tbody><\/table><p>The relief applies to a maximum of EUR 600,000 of eligible annual income.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-7-c0fea55\">\n                        <a href=\"#collapse-c1fdbfa6a2869130e37b\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-c1fdbfa6a2869130e37b\" aria-expanded=\"false\" aria-controls=\"Collapse-c1fdbfa6a2869130e37b\">\n                            \n                            <span class=\"ekit-accordion-title\">How long does the relief last?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-c1fdbfa6a2869130e37b\" class=\" collapse\" aria-labelledby=\"primaryHeading-7-c0fea55\" data-parent=\"#accordion-6a2869130e37b\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>The benefit applies for five consecutive tax years, starting from the year in which the taxpayer acquires tax residence in Italy.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-8-c0fea55\">\n                        <a href=\"#collapse-3866fb66a2869130e37b\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-3866fb66a2869130e37b\" aria-expanded=\"false\" aria-controls=\"Collapse-3866fb66a2869130e37b\">\n                            \n                            <span class=\"ekit-accordion-title\">What are the permanence requirements?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-3866fb66a2869130e37b\" class=\" collapse\" aria-labelledby=\"primaryHeading-8-c0fea55\" data-parent=\"#accordion-6a2869130e37b\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>The worker must:<\/p><ul><li>Transfer tax residence to Italy (pursuant to Article 2 of the TUIR);<\/li><li>Maintain such residence for at least four years;<\/li><li>Carry out their working activity mainly in Italy.<\/li><\/ul><p>Failure to meet the minimum permanence requirement results in the loss of the benefit and recovery of the unpaid taxes, plus penalties and interest.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-9-c0fea55\">\n                        <a href=\"#collapse-2d191596a2869130e37b\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-2d191596a2869130e37b\" aria-expanded=\"false\" aria-controls=\"Collapse-2d191596a2869130e37b\">\n                            \n                            <span class=\"ekit-accordion-title\">Can the regime be combined with other tax incentives?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-2d191596a2869130e37b\" class=\" collapse\" aria-labelledby=\"primaryHeading-9-c0fea55\" data-parent=\"#accordion-6a2869130e37b\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>No. The Impatriate Workers Regime cannot be combined with the <em>forfait regime<\/em> or with any other personal income tax relief schemes.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                                        <\/div>\n    <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fc88aa9 e-con-full e-flex e-con e-child\" data-id=\"fc88aa9\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d8d870f elementor-widget elementor-widget-heading\" data-id=\"d8d870f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Private Pension System<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52ce631 elementor-widget elementor-widget-elementskit-accordion\" data-id=\"52ce631\" data-element_type=\"widget\" data-widget_type=\"elementskit-accordion.default\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >\n        <div class=\"elementskit-accordion accoedion-primary\" id=\"accordion-6a2869130ecc6\">\n\n            \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-0-52ce631\">\n                        <a href=\"#collapse-56375d06a2869130ecc6\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-56375d06a2869130ecc6\" aria-expanded=\"false\" aria-controls=\"Collapse-56375d06a2869130ecc6\">\n                            \n                            <span class=\"ekit-accordion-title\">What is supplementary (occupational or private) pension provision?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-56375d06a2869130ecc6\" class=\" collapse\" aria-labelledby=\"primaryHeading-0-52ce631\" data-parent=\"#accordion-6a2869130ecc6\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>It is a voluntary, capital-funded system that allows workers to build an additional pension to complement the public (state) pension.<br \/>It operates through pension funds and individual pension plans (PIPs), which invest the contributions paid by the employee, the employer and\/or the severance pay (TFR) in financial markets.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-1-52ce631\">\n                        <a href=\"#collapse-d83826c6a2869130ecc6\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-d83826c6a2869130ecc6\" aria-expanded=\"false\" aria-controls=\"Collapse-d83826c6a2869130ecc6\">\n                            \n                            <span class=\"ekit-accordion-title\">Why join a supplementary pension scheme?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-d83826c6a2869130ecc6\" class=\" collapse\" aria-labelledby=\"primaryHeading-1-52ce631\" data-parent=\"#accordion-6a2869130ecc6\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Because the public pension is expected to provide in the future a replacement rate (pension-to-salary ratio) of only 50\u201360%.<br \/>Supplementary pension schemes make it possible to increase retirement income while also benefiting from tax advantages.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-2-52ce631\">\n                        <a href=\"#collapse-c645f7a6a2869130ecc6\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-c645f7a6a2869130ecc6\" aria-expanded=\"false\" aria-controls=\"Collapse-c645f7a6a2869130ecc6\">\n                            \n                            <span class=\"ekit-accordion-title\">How can an employee join a supplementary pension scheme?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-c645f7a6a2869130ecc6\" class=\" collapse\" aria-labelledby=\"primaryHeading-2-52ce631\" data-parent=\"#accordion-6a2869130ecc6\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>An employee can:<\/p><ol><li>Allocate their accruing TFR (severance pay) to a pension fund;<\/li><li>Pay additional voluntary contributions;<\/li><li>Receive an employer\u2019s contribution, if provided by the collective labour agreement.<\/li><\/ol>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-3-52ce631\">\n                        <a href=\"#collapse-90c667c6a2869130ecc6\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-90c667c6a2869130ecc6\" aria-expanded=\"false\" aria-controls=\"Collapse-90c667c6a2869130ecc6\">\n                            \n                            <span class=\"ekit-accordion-title\">Are contributions to pension funds tax-deductible?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-90c667c6a2869130ecc6\" class=\" collapse\" aria-labelledby=\"primaryHeading-3-52ce631\" data-parent=\"#accordion-6a2869130ecc6\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Yes. Both employee and employer contributions are deductible from taxable income (IRPEF) up to \u20ac5,164.57 per year.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-4-52ce631\">\n                        <a href=\"#collapse-1a372e56a2869130ecc6\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-1a372e56a2869130ecc6\" aria-expanded=\"false\" aria-controls=\"Collapse-1a372e56a2869130ecc6\">\n                            \n                            <span class=\"ekit-accordion-title\">Is it mandatory to join a pension fund?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-1a372e56a2869130ecc6\" class=\" collapse\" aria-labelledby=\"primaryHeading-4-52ce631\" data-parent=\"#accordion-6a2869130ecc6\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>No. Participation is voluntary.<br \/>However, supplementary pension provision is strongly recommended to ensure an adequate income after retirement \u2014 especially for younger workers.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-5-52ce631\">\n                        <a href=\"#collapse-ae2f7b66a2869130ecc6\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-ae2f7b66a2869130ecc6\" aria-expanded=\"false\" aria-controls=\"Collapse-ae2f7b66a2869130ecc6\">\n                            \n                            <span class=\"ekit-accordion-title\">What happens if the Employee changes job?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-ae2f7b66a2869130ecc6\" class=\" collapse\" aria-labelledby=\"primaryHeading-5-52ce631\" data-parent=\"#accordion-6a2869130ecc6\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>The workers can:<\/p><ul><li>Transfer their pension position to the new employer\u2019s fund;<\/li><li>Continue paying voluntary contributions; or<\/li><li>Suspend contributions, keeping the amount accrued to date.<\/li><\/ul>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-6-52ce631\">\n                        <a href=\"#collapse-c37fb936a2869130ecc6\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-c37fb936a2869130ecc6\" aria-expanded=\"false\" aria-controls=\"Collapse-c37fb936a2869130ecc6\">\n                            \n                            <span class=\"ekit-accordion-title\">How is the pension taxed upon withdrawal or retirement?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-c37fb936a2869130ecc6\" class=\" collapse\" aria-labelledby=\"primaryHeading-6-52ce631\" data-parent=\"#accordion-6a2869130ecc6\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>The final benefit (paid as a lump sum or annuity) is subject to a reduced tax rate of 15%, which decreases by 0.30% for each year of participation beyond the 15th, down to a minimum of 9%.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-7-52ce631\">\n                        <a href=\"#collapse-8c53bd76a2869130ecc6\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-8c53bd76a2869130ecc6\" aria-expanded=\"false\" aria-controls=\"Collapse-8c53bd76a2869130ecc6\">\n                            \n                            <span class=\"ekit-accordion-title\">Can advances be requested before retirement?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-8c53bd76a2869130ecc6\" class=\" collapse\" aria-labelledby=\"primaryHeading-7-52ce631\" data-parent=\"#accordion-6a2869130ecc6\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Yes, in three main cases:<\/p><ul><li>Serious medical expenses \u2192 up to 75%, at any time.<\/li><li>Purchase or renovation of first home \u2192 up to 75%, after 8 years of participation.<\/li><li>Other personal needs \u2192 up to 30%, after 8 years.<\/li><\/ul>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-8-52ce631\">\n                        <a href=\"#collapse-29bb2ed6a2869130ecc6\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-29bb2ed6a2869130ecc6\" aria-expanded=\"false\" aria-controls=\"Collapse-29bb2ed6a2869130ecc6\">\n                            \n                            <span class=\"ekit-accordion-title\">What are the advantages of investing the TFR in a pension fund rather than leaving it with the employer?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-29bb2ed6a2869130ecc6\" class=\" collapse\" aria-labelledby=\"primaryHeading-8-52ce631\" data-parent=\"#accordion-6a2869130ecc6\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p><strong>\u00a0<\/strong><\/p><table><thead><tr><td><p><strong><em>Aspect<\/em><\/strong><\/p><\/td><td><p><strong><em>TFR kept with employer<\/em><\/strong><\/p><\/td><td><p><strong><em>Pension fund<\/em><\/strong><\/p><\/td><\/tr><\/thead><tbody><tr><td><p>Return<\/p><\/td><td><p>1.5% + 75% of inflation<\/p><\/td><td><p>Market-based return (potentially higher)<\/p><\/td><\/tr><tr><td><p>Final taxation<\/p><\/td><td><p>23%<\/p><\/td><td><p>15% decreasing to 9%<\/p><\/td><\/tr><tr><td><p>Employer contribution<\/p><\/td><td><p>No<\/p><\/td><td><p>Yes, if provided by collective agreement<\/p><\/td><\/tr><tr><td><p>Tax deduction<\/p><\/td><td><p>No<\/p><\/td><td><p>Yes, up to \u20ac5,164.57\/year<\/p><\/td><\/tr><tr><td><p>Early withdrawal<\/p><\/td><td><p>Limited \/ at employer\u2019s discretion (subject to legal conditions)<\/p><\/td><td><p>More flexible (medical expenses, housing, etc.)<\/p><\/td><\/tr><\/tbody><\/table>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                                        <\/div>\n    <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fcbaf54 e-con-full e-flex e-con e-child\" data-id=\"fcbaf54\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-98f76ac elementor-widget elementor-widget-heading\" data-id=\"98f76ac\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Public Pension System in Italy<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b79d1b6 elementor-widget elementor-widget-elementskit-accordion\" data-id=\"b79d1b6\" data-element_type=\"widget\" data-widget_type=\"elementskit-accordion.default\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >\n        <div class=\"elementskit-accordion accoedion-primary\" id=\"accordion-6a2869130f60e\">\n\n            \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-0-b79d1b6\">\n                        <a href=\"#collapse-56375d06a2869130f60e\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-56375d06a2869130f60e\" aria-expanded=\"false\" aria-controls=\"Collapse-56375d06a2869130f60e\">\n                            \n                            <span class=\"ekit-accordion-title\">How does the mandatory pension system work in Italy?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-56375d06a2869130f60e\" class=\" collapse\" aria-labelledby=\"primaryHeading-0-b79d1b6\" data-parent=\"#accordion-6a2869130f60e\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>The mandatory pension system is based on compulsory contributions: a portion of the employee\u2019s salary and a contribution from the employer are paid to INPS (National Social Security Institute), which manages social security benefits (old-age, early retirement, disability, survivors\u2019 pensions, etc.). It operates on a pay-as-you-go basis: contributions paid by active workers finance the pensions of those who are already retired.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-1-b79d1b6\">\n                        <a href=\"#collapse-bf43ee16a2869130f60e\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-bf43ee16a2869130f60e\" aria-expanded=\"false\" aria-controls=\"Collapse-bf43ee16a2869130f60e\">\n                            \n                            <span class=\"ekit-accordion-title\">Who must be enrolled in the mandatory system?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-bf43ee16a2869130f60e\" class=\" collapse\" aria-labelledby=\"primaryHeading-1-b79d1b6\" data-parent=\"#accordion-6a2869130f60e\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>All employees, both in the public and private sectors, are automatically registered with INPS. The employer is required to pay social security and welfare contributions each month and to report salaries and contributions through the <strong><em>Uniemens<\/em><\/strong> electronic declaration.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-2-b79d1b6\">\n                        <a href=\"#collapse-d2d4abe6a2869130f60e\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-d2d4abe6a2869130f60e\" aria-expanded=\"false\" aria-controls=\"Collapse-d2d4abe6a2869130f60e\">\n                            \n                            <span class=\"ekit-accordion-title\">How is the mandatory pension calculated?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-d2d4abe6a2869130f60e\" class=\" collapse\" aria-labelledby=\"primaryHeading-2-b79d1b6\" data-parent=\"#accordion-6a2869130f60e\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Since 2012, pension benefits have been entirely calculated under the contribution-based system (metodo contributivo): the pension amount depends on the total contributions paid throughout the working life and on the conversion coefficients determined by the worker\u2019s age and year of retirement.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-3-b79d1b6\">\n                        <a href=\"#collapse-de2f31e6a2869130f60e\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-de2f31e6a2869130f60e\" aria-expanded=\"false\" aria-controls=\"Collapse-de2f31e6a2869130f60e\">\n                            \n                            <span class=\"ekit-accordion-title\">What is the contribution rate for employees?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-de2f31e6a2869130f60e\" class=\" collapse\" aria-labelledby=\"primaryHeading-3-b79d1b6\" data-parent=\"#accordion-6a2869130f60e\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>The standard pension contribution rate for private sector employees is 33% of the gross salary:<\/p><ul><li>23.81% paid by the employer<br \/>\u2022 9.19% paid by the employee<\/li><\/ul>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-4-b79d1b6\">\n                        <a href=\"#collapse-1c8fca86a2869130f60e\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-1c8fca86a2869130f60e\" aria-expanded=\"false\" aria-controls=\"Collapse-1c8fca86a2869130f60e\">\n                            \n                            <span class=\"ekit-accordion-title\">What are the requirements for the old-age pension (pensione di vecchiaia)?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-1c8fca86a2869130f60e\" class=\" collapse\" aria-labelledby=\"primaryHeading-4-b79d1b6\" data-parent=\"#accordion-6a2869130f60e\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>In 2025, the requirements are:<br \/>\u2022 67 years of age, and<br \/>\u2022 At least 20 years of contributions.<br \/>The pension starts from the first day of the month following the one in which both requirements are met.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-5-b79d1b6\">\n                        <a href=\"#collapse-4c1e4576a2869130f60e\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-4c1e4576a2869130f60e\" aria-expanded=\"false\" aria-controls=\"Collapse-4c1e4576a2869130f60e\">\n                            \n                            <span class=\"ekit-accordion-title\">What is the early retirement pension (pensione anticipata)?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-4c1e4576a2869130f60e\" class=\" collapse\" aria-labelledby=\"primaryHeading-5-b79d1b6\" data-parent=\"#accordion-6a2869130f60e\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>It allows workers to retire before the statutory age of 67, provided they have accumulated:<br \/>\u2022 42 years and 10 months of contributions (men);<br \/>\u2022 41 years and 10 months (women).<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-6-b79d1b6\">\n                        <a href=\"#collapse-64d5bf66a2869130f60e\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-64d5bf66a2869130f60e\" aria-expanded=\"false\" aria-controls=\"Collapse-64d5bf66a2869130f60e\">\n                            \n                            <span class=\"ekit-accordion-title\">Can the Employee receive a pension if worked in Italy for a limited period?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-64d5bf66a2869130f60e\" class=\" collapse\" aria-labelledby=\"primaryHeading-6-b79d1b6\" data-parent=\"#accordion-6a2869130f60e\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>It depends on three main factors:<\/p><ol><li>The length of contribution period in Italy;<\/li><li>The citizenship (EU or non-EU);<\/li><li>The existence of a social security agreement between Italy and the EE\u2019s country of origin.<\/li><\/ol><p><strong><br \/>For citizens of EU countries<br \/><\/strong>Italy applies Regulations (EC) No. 883\/2004 and No. 987\/2009 on the coordination of social security systems and the totalization of contribution periods. This means that even if Employee worked in Italy for a short time (e.g. 1 or 2 years), the contributions are not lost; contributions paid in Italy are added to those accrued in other EU\/EEA countries or Switzerland to calculate a single proportional pension.<\/p><p>Example:<br \/>A worker who spent 2 years in Italy and 30 years in Germany will receive a German pension plus a small Italian pension quota, calculated based on the 2 years of Italian contributions.<\/p><p><strong>For citizens of non-EU countries with a bilateral social security agreement<br \/><\/strong>Italy has signed bilateral social security agreements with many countries, including: the United States, Canada, Argentina, Brazil, Mexico, Uruguay, Tunisia, Morocco, India, the Philippines, South Korea, Australia, Turkey, Serbia, Bosnia, Switzerland, and others. These agreements allow workers to combine contribution periods accrued in Italy and in the partner country, avoid losing contributions, and receive a pro-rata pension, meaning each country pays a share corresponding to the contributions accrued under its system.<\/p><p>Each country pays its portion of the pension according to its own legislation.<\/p><p><strong>For citizens of non-EU countries without a social security agreement<br \/><\/strong>In this case, totalization is not possible. If the worker has at least 20 years of contributions in Italy, he\/she may qualify for an old-age pension at 67. If they have less than 20 years, he\/she are not normally entitled to an Italian standalone pension.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                                        <\/div>\n    <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-65936fd e-con-full e-flex e-con e-child\" data-id=\"65936fd\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-194251c elementor-widget elementor-widget-heading\" data-id=\"194251c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Representative office in Italy<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18c118f elementor-widget elementor-widget-elementskit-accordion\" data-id=\"18c118f\" data-element_type=\"widget\" data-widget_type=\"elementskit-accordion.default\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >\n        <div class=\"elementskit-accordion accoedion-primary\" id=\"accordion-6a2869130fe18\">\n\n            \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-0-18c118f\">\n                        <a href=\"#collapse-64d5bf66a2869130fe18\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-64d5bf66a2869130fe18\" aria-expanded=\"false\" aria-controls=\"Collapse-64d5bf66a2869130fe18\">\n                            \n                            <span class=\"ekit-accordion-title\">What is a Representative Office and what is its function?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-64d5bf66a2869130fe18\" class=\" collapse\" aria-labelledby=\"primaryHeading-0-18c118f\" data-parent=\"#accordion-6a2869130fe18\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>A <strong>Representative Office<\/strong> is <strong>not considered a permanent establishment<\/strong> (\u201cstabile organizzazione\u201d) of a foreign company in Italy.<br \/>It carries out <strong>preparatory or auxiliary activities<\/strong> and does not engage in direct business or commercial operations.<\/p><p><strong>What a Representative Office can do:<\/strong><\/p><ul><li>collect market information and conduct promotional or marketing activities;<\/li><li>act as a liaison with clients and suppliers;<\/li><li>coordinate or provide support to the parent company;<\/li><li>host staff representing the company in Italy.<\/li><\/ul><p><strong>Example:<\/strong><br \/>A Japanese company opens an office in Rome to manage relationships with Italian clients and promote its products, but it does not sell or invoice in Italy.<\/p><p><strong>What a Representative Office cannot do:<\/strong><\/p><ul><li>sell goods or services in Italy;<\/li><li>issue invoices or enter commercial contracts on its own behalf;<\/li><li>hold a VAT number or have economic autonomy.<\/li><\/ul><p>If the foreign company intends to <strong>operate commercially<\/strong> in Italy (e.g. sell, invoice, or sign contracts), it must establish either a <strong>branch (sede secondaria)<\/strong> or a <strong>company incorporated under Italian law<\/strong>.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-1-18c118f\">\n                        <a href=\"#collapse-ad7124b6a2869130fe18\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-ad7124b6a2869130fe18\" aria-expanded=\"false\" aria-controls=\"Collapse-ad7124b6a2869130fe18\">\n                            \n                            <span class=\"ekit-accordion-title\">Representative Office vs. Branch: Main Differences<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-ad7124b6a2869130fe18\" class=\" collapse\" aria-labelledby=\"primaryHeading-1-18c118f\" data-parent=\"#accordion-6a2869130fe18\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <table><thead><tr><td><p><strong>Feature<\/strong><\/p><\/td><td><p><strong>Representative Office<\/strong><\/p><\/td><td><p><strong>Branch (Sede Secondaria)<\/strong><\/p><\/td><\/tr><\/thead><tbody><tr><td><p><strong>Activity<\/strong><\/p><\/td><td><p>Only preparatory or promotional functions (marketing, contacts, market research).<\/p><\/td><td><p>Full commercial activity (sales, contracts, invoicing).<\/p><\/td><\/tr><tr><td><p><strong>Legal personality<\/strong><\/p><\/td><td><p>None \u2013 part of the parent company.<\/p><\/td><td><p>No separate legal personality, but operational autonomy in Italy.<\/p><\/td><\/tr><tr><td><p><strong>VAT number<\/strong><\/p><\/td><td><p>No<\/p><\/td><td><p>Yes \u2013 must register for an Italian VAT number.<\/p><\/td><\/tr><tr><td><p><strong>Registration with Companies Register<\/strong><\/p><\/td><td><p>Informative filing only (Form R, REA number).<\/p><\/td><td><p>Mandatory registration in the ordinary section as \u201csecondary office of a foreign company.\u201d<\/p><\/td><\/tr><tr><td><p><strong>Tax code<\/strong><\/p><\/td><td><p>Yes (for fiscal identification).<\/p><\/td><td><p>Yes (in addition to VAT number).<\/p><\/td><\/tr><tr><td><p><strong>Accounting and tax obligations<\/strong><\/p><\/td><td><p>None in Italy (costs are borne by the parent company).<\/p><\/td><td><p>Must keep separate accounts for Italian operations.<\/p><\/td><\/tr><tr><td><p><strong>Hiring of employees<\/strong><\/p><\/td><td><p>Allowed only for representative purposes (requires INPS\/INAIL registration).<\/p><\/td><td><p>Allowed, same as any operational business in Italy.<\/p><\/td><\/tr><tr><td><p><strong>Example<\/strong><\/p><\/td><td><p>A U.S. company opens an office in Milan for marketing and promotion \u2192 Representative Office.<\/p><\/td><td><p>A German company opens a branch in Rome that sells and invoices in Italy \u2192 Branch.<\/p><\/td><\/tr><\/tbody><\/table>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-2-18c118f\">\n                        <a href=\"#collapse-debd90e6a2869130fe18\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-debd90e6a2869130fe18\" aria-expanded=\"false\" aria-controls=\"Collapse-debd90e6a2869130fe18\">\n                            \n                            <span class=\"ekit-accordion-title\">Can a Representative Office hire employees in Italy?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-debd90e6a2869130fe18\" class=\" collapse\" aria-labelledby=\"primaryHeading-2-18c118f\" data-parent=\"#accordion-6a2869130fe18\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>Yes.<br \/>Even if the office performs only liaison or marketing activities, it may hire employees in Italy.<br \/>To do so, the company must comply with <strong>INPS<\/strong>, <strong>INAIL<\/strong>, and <strong>mandatory employment notifications (UNILAV)<\/strong> requirements via the Ministry of Labour portal.<\/p><p><strong>Example:<\/strong><br \/>A U.S. company opens a Representative Office in Milan with one administrative employee.<br \/>It must:<\/p><ul><li>open an INPS registration number (employer code);<\/li><li>file an INAIL registration (\u201cdenuncia di iscrizione\u201d);<\/li><li>submit the <strong>UNILAV communication<\/strong> before the employee\u2019s first working day.<\/li><\/ul>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                \n                <div class=\"elementskit-card \">\n                    <div class=\"elementskit-card-header\" id=\"primaryHeading-3-18c118f\">\n                        <a href=\"#collapse-96c01ea6a2869130fe18\" class=\"ekit-accordion--toggler elementskit-btn-link collapsed\" data-ekit-toggle=\"collapse\" data-target=\"#Collapse-96c01ea6a2869130fe18\" aria-expanded=\"false\" aria-controls=\"Collapse-96c01ea6a2869130fe18\">\n                            \n                            <span class=\"ekit-accordion-title\">Who can carry out these formalities?<\/span>\n\n                            \n                                <div class=\"ekit_accordion_icon_group\">\n                                    <div class=\"ekit_accordion_normal_icon\">\n                                        <!-- Normal Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-down-arrow1\"><\/i>                                    <\/div>\n\n                                    <div class=\"ekit_accordion_active_icon\">\n                                        <!-- Active Icon -->\n\t\t\t\t\t\t\t\t\t\t<i class=\"icon icon-up-arrow\"><\/i>                                    <\/div>\n                                <\/div>\n\n                            \n                                                    <\/a>\n                    <\/div>\n\n                    <div id=\"Collapse-96c01ea6a2869130fe18\" class=\" collapse\" aria-labelledby=\"primaryHeading-3-18c118f\" data-parent=\"#accordion-6a2869130fe18\">\n\n                        <div class=\"elementskit-card-body ekit-accordion--content\">\n                            <p>The foreign employer \u2014 if equipped with an <strong>Italian digital identity<\/strong> (SPID or CNS) \u2014 or an authorised <strong>Labour Consultant \/ Intermediary<\/strong>, can complete all formalities online via the INPS, INAIL, and Ministry of Labour portals.<\/p><p><strong>LABORALIA<\/strong>, through its certified labour consultants, can assist foreign companies with the setup of Representative Offices in Italy and with the completion of all the required administrative and employment procedures.<\/p>                        <\/div>\n\n                    <\/div>\n\n                <\/div><!-- .elementskit-card END -->\n\n                                        <\/div>\n    <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/main>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Impatriati What is the \u201cImpatriate Workers Regime\u201d? It is a tax relief scheme that reduces the taxation on employment and self-employment income for individuals who transfer their tax residence to Italy after a period spent abroad.The objective is to encourage the return of qualified workers and professionals to Italy. What is the legal framework?ate Workers [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1039,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-518","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Faq - Laboralia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.laboralia.it\/en\/faq\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Faq - Laboralia\" \/>\n<meta property=\"og:description\" content=\"Impatriati What is the \u201cImpatriate Workers Regime\u201d? It is a tax relief scheme that reduces the taxation on employment and self-employment income for individuals who transfer their tax residence to Italy after a period spent abroad.The objective is to encourage the return of qualified workers and professionals to Italy. 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