The maneuver site, the latest Budget Law of the Meloni government, is now open. And in view of autumn, hypotheses are following one another in the study of the executive’s technicians and the majority forces. The path to follow was traced by the premier, Giorgia Meloni, who indicated the measures supporting work and family as the priorities to consolidate. On the same path intervened, in an interview with ilSussidiario.net during the Rimini Meeting, the president of the Finance Commission of the Chamber, Marco Osnato (Fdi).
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Tax relief on CCNL increases and mom bonuses
For Osnato, in 2027 “the tax relief on increases from contract renewals and the mom bonus must be renewed. The 1% tax on productivity bonuses is already valid for 2027, while the new born bonus, the nursery bonus and support for essential expenses must be maintained.” With the last maneuver, the mom bonus for employed working mothers (excluding domestic work relationships) and self-employed working mothers registered with mandatory autonomous social security schemes (including professional pension funds and the separate management) with two children and up to the month of the 10th birthday of the second child, holders of a work income below 40,000 euros per year, rose from 40 to 60 euros per month. For companies, Osnato added, “full operation of the new super-depreciation and the Zes credit, already planned until 2028, must be ensured, research and innovation supported and development contracts strengthened. The New Sabatini already provides 450 million for 2027: it must be ensured that these quickly translate into new investments by SMEs by strengthening the allocation if requests exceed available resources.”
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Light tax on thirteenth salaries
Another measure on the table is the tax relief on the thirteenth salary, on which work deductions do not apply. “Replacing the ordinary Irpef with a 15% or 10% tax,” Osnato said, “would produce a net savings on the paycheck between 200 and 500 euros, depending on income.” On the middle class, with the last maneuver, Irpef was reduced from 35% to 33% on the bracket between 28,000 and 50,000 euros. “A first hypothesis,” said the president of the Finance Commission of the Chamber, “is to continue on this path by extending the 33% up to 60,000 euros, with an additional benefit of up to 1,000 euros and a cost close to 3 billion. It is also possible to further reduce rates on the lower brackets or combine the levers. One point less on the current bracket costs approximately 1.5 billion and guarantees a benefit of up to 220 euros.”
Night shifts and overtime
Still on the topic of wage support, the government is also studying the confirmation, for next year, of the 15% taxation of allowances and wage increases. With the last maneuver, it was provided that for the 2026 tax period, amounts paid, up to the annual limit of 1,500 euros, to private sector employees, are subject to a substitute tax of Irpef and regional and municipal surcharges equal to 15%, as: increases and allowances for night work (article 1, paragraph 2, of Legislative Decree 66/2003 and CCNLs); increases and allowances for work performed on holidays and weekly rest days (as identified by CCNLs); shift allowances and additional remuneration related to shift work (provided by CCNLs). Also with the 2026 Budget Law, the 15% integrative treatment on gross wages for night and holiday overtime work carried out from January 1 to September 30, 2026, was reintroduced. In this case too, an extension is being considered.
