European Union: Employee Benefits & Compensation

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Employment law and labour law articles and thought leadership, podcasts, videos and webinars from expert sources across the legal world. Explore articles covering topics such as Discrimination, Employee Benefits and Compensation, Health and Safety, Unfair/Wrongful Dismissal, Whistleblowing, Employment Rights, Outsourcing and Redundancy.
Article
New Luxembourg Tax Bill On Taxation Of Employee Stock Options
Luxembourg has introduced a draft law establishing a new tax regime for stock option plans granted by qualifying innovative companies. The proposed framework defers taxation until employees sell their shares, with gains taxed at a reduced rate, while eliminating valuation complexities and tax liabilities before liquidity events. The regime targets young innovative companies meeting specific criteria, with implementation planned for tax year 2027.
Luxembourg Employment
LL
Loyens & Loeff
Article
Convention de services conclue entre sociétés ayant le même dirigeant : attention aux cotisations sociales
La Cour de cassation se prononce sur un redressement de cotisations sociales concernant une convention de gestion qui dissimulait la rémunération d'un président de société. L'arrêt clarifie les conditions de régularité de la procédure de contrôle URSSAF et abandonne l'obligation d'appeler en cause le dirigeant bénéficiaire dans les contentieux de redressement. Cette décision précise également les limites de la procédure d'abus d
France Employment
MB
Mayer Brown
Article
Cassazione: Condizioni per La Legittima Riduzione Retributiva Durante Le Ferie
La Corte di Cassazione ha stabilito importanti principi sulla retribuzione durante le ferie annuali, chiarendo quando è legittima l'esclusione di alcune indennità normalmente corrisposte. L'ordinanza n. 18529 del 2026 definisce i limiti entro cui la riduzione retributiva nel periodo feriale può essere considerata lecita, bilanciando il diritto del lavoratore con le esigenze organizzative.
Italy Employment
DL-Law Avvocati Giuslavoristi
Article
Tax Authority: Instructions On Tax Benefits Provided By 2026 Budget Law
The Italian Tax Authority has issued operational instructions clarifying the application of tax relief measures introduced by the 2026 Budget Law, addressing both salary increases from contract renewals and special work allowances. These guidelines detail which income components qualify for preferential tax treatment and establish specific conditions for employees to benefit from reduced taxation rates on certain employment-related payments.
Italy Tax
DL-Law Avvocati Giuslavoristi
Article
Maternity And Paternity Leave Replacement: The Clarifications Provided For By National Social Security Authority
The Italian National Social Security Authority has issued new operational guidance on replacement hiring arrangements during parental leave periods. Employers with fewer than 20 employees may now extend fixed-term contracts for replacement workers beyond the original employee's return, while maintaining significant social security contribution benefits. These clarifications address practical implementation questions surrounding the 2026 Budget Law's provisions on maternity and paternity leave replacements.
Italy Employment
DL-Law Avvocati Giuslavoristi
Article
Trasparenza Retributiva: Pubblicato Il Decreto Di Recepimento Della Direttiva UE 2023/970
L'Italia recepisce la Direttiva UE 2023/970 sulla trasparenza retributiva, introducendo nuove regole che impatteranno significativamente i processi di selezione, le politiche retributive e i sistemi di classificazione aziendale. Il decreto stabilisce obblighi di disclosure nelle fasi preassuntive, diritti informativi per i lavoratori e meccanismi di monitoraggio del divario retributivo di genere, con misure correttive obbligatorie quando la differenza supera il 5%.
Italy Employment
DL-Law Avvocati Giuslavoristi
Article
Milleproroghe Decree Converted: Extensions Of Bonuses
Italy's Milleproroghe Decree has been converted into law, introducing significant extensions and modifications to employment incentive bonuses including the Under-35 Bonus, Women Bonus, and Over-34 ZES Bonus. The new legislation adjusts contribution exemption rates and extends deadlines for various hiring incentives, with specific provisions for different regions and employment categories.
Italy Employment
DL-Law Avvocati Giuslavoristi
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