please find attached herewith the 2025 deduction form.
If you need to report any changes compared to 2024, please return it completed and duly signed to amministrazionerisorseumane@fbk.eu.
Please keep in mind that, as of March 2022, workers will no longer be eligible for deductions for dependent children up to 21 years of age as they have been replaced by the Single and Universal Allowance disbursed by INPS.
We hereby also remind you that it is mandatory to indicate the taxpayer number for each dependent family member for whom deductions are being claimed, as well as the taxpayer number for the spouse (even if not dependent). The annual income cap to be eligible as a dependent is 2,840.51 euros for all family members (including children over 24 years of age). Only for children over 21 years of age and under 24 years of age the annual income cap is equal to 4,000.00 euros.
In order to take advantage of the deductions, non-Italian citizens with dependent family members must send the ‘Detrazioni 2025’ form and the family status certificate to prove the family members' residence. If the dependent family members are not resident in Italy, the status of dependent family member must be attested by means of documentation validly drawn up by the Country of origin and translated into Italian, certified as conforming to the original by the Italian consulate of the country of origin together with a declaration, under their responsibility, that the family member is a dependent.
The 2025 Budget Law confirmed the income brackets and the related IRPEF rates, which are:
Income brackets | IRPEF rate |
Up to 28.000 euros | 23% |
Between 28.000 euros and 50.000 euros | 35% |
Over 50.000 euros | 43% |
In addition, the basic deduction of 1,995 euros for employment income not exceeding 15,000 euros has been reapplied.
Contribution exemption replaced by measures to reduce the tax wedge (for employees only)
Replacing the tax exemption (applied until December 2024) that entailed the reduction of the IVS (INPS) contribution rate by 6 per cent in the case of a monthly taxable income not exceeding 2,692 euros or by 7 per cent in the case of a monthly taxable income not exceeding 1,923 euros, two separate tax wedge reduction measures have been introduced, to be applied according to the employee's total income amount.
The first of these measures (called supplementary sum) consists in the payment of an allowance, which does not count toward income formation, in favor of employees with a total income not exceeding 20,000 euros per year. This allowance is calculated by applying to the employee's income (taxable income) a rate that decreases as the income increases, as follows
- 7.1%, if the employee's income does not exceed 8,500 euros;
- 5.3% if the employee's income is between 8,500 euros and EUR 15,000 euros;
- 4.8% if the employee's income exceeds €15,000 euros
The second measure (called additional deduction) is granted to employees with a total annual income of more than 20,000 euros and less than €40,000 euros and amounts to
- 1,000 euros if the total income exceeds 20,000 euros but not 32,000 euros;
- the product of €1,000 and the amount corresponding to the ratio of €40,000, minus the total income, and €8,000, if the amount of the total income exceeds €32,000 but not €40,000.
The rule provides that the employer, as withholding agent, must take into account the additional sum or deduction automatically. Should the amount turn out not to be due at the end of the year or at the end of the employment relationship, the withholding agent will proceed to recover the amounts paid. If the amount to be recovered exceeds €60, it will be recovered in 10 equal installments, the first of which will be applied to the salary of the month in which the adjustment is made.
Using the deductions form attached herewith, you may request the non-application of the above-mentioned measures or their application only as an adjustment in December 2025.
Decree Law No. 3/2020 - Reduction of the "tax wedge" in pay slips extended
For 2025, the following allowances has been extended:
- Supplementary Income Allowance (Trattamento Integrativo al Reddito, TIR) equal to 1,200 euros per year for total annual gross incomes up to 15,000 euros
- supplementary income allowance for workers with total incomes between 15,000 and 28,000 euros per year only in case of shortfall (when the sum of the deductions exceeds the amount of gross tax)
For recipients of income below 15,000.00 euros per year, unless otherwise stated by the person concerned within the declaration for tax deductions, we will attribute the TIR also during the year only if it is reasonable to assume that the annual income limit (15,000.00 euros) will not be exceeded (in order to avoid having to recover the full amount of the TIR of 1,200.00 euros at the end of the year).
Using the deductions form attached herewith, you may request the non-application of Legislative Decree no. 3/2020 or its application only as an adjustment in December 2025.
To the end of introducing the changes already in the February paychecks, we invite you to submit the form by February 12, 2025; forms received after the above date will be processed for the following month.
For additional information, please send an email to help-hr@fbk.eu.