Italy sets new salary‑based incentive rules and tightens 730 refund checks

The Italian Senate approved the conversion of decree‑law n. 62/2026, introducing a “salary giusto” framework that ties public employment incentives to the comprehensive wages set in the most representative collective bargaining agreements. Companies that apply sub‑minimum contracts or pay below the sectoral standard will lose access to the roughly €960 million in tax exemptions and bonuses. The law unifies four existing bonuses – for young workers, women, zones of economic hardship (ZES) and contract stabilization – under the same eligibility criteria and adds a pressure mechanism on expired sectoral agreements.

In parallel, the Agenzia delle Entrate announced stricter controls on the pre‑filled Modello 730. Taxpayers who modify the pre‑filled form or request refunds exceeding €4,000 will face preventive audits, potentially freezing their IRPEF credit and delaying payouts until spring 2027. The measures aim to curb fraud and ensure refunds are only granted for legitimate claims. Meanwhile, the CNDCEC issued guidelines on temporary succession for accountants, clarifying professional obligations amid the new fiscal landscape.