February 28, 2025
Personnel Administration
Deductibility of mileage reimbursements for professional associates of a professional association
Cass., Labor Section
The Revenue Agency had contested the full deduction of mileage reimbursements paid by a law firm to its associates. Although the expense reports were documented by the performance of professional tasks, the Revenue Agency had considered that the mileage reimbursements could only be partially deductible, up to 40% (now reduced to 20%), according to Article 164 of the T.U.I.R. (concerning the deductibility of transportation expenses).
The Court of Cassation ruled that the mileage reimbursement expenses for associates fall under the general deductibility criterion of Article 54 of the T.U.I.R., not under the provisions of Article 164. In particular, the Court clarified that if the transport is carried out with a vehicle owned by an associate professional, the expense is fully deductible, provided it is strictly instrumental to the professional activity. The partial deductibility provided by Article 164 applies instead to expenses related to instrumental means owned by the association.
January 30, 2025
Social Security and Contributions
INPS: New minimum and maximum contribution limits for 2025
INPS
As usual, INPS has communicated the new minimum and maximum contribution limits, as well as additional values for calculating mandatory contributions.
The revaluation applied to the 2024 values was 0.8%.
The new limits apply from January 1, 2025, and must be adjusted to the new minimum daily salary of 57.32 Euros (9.5% of the minimum monthly pension amount for employees’ pension fund in effect on January 1, 2025, which is 603.40 Euros), if lower than the same.
The minimum salary for conventional salaries in general is 31.85 Euros.
The minimum contribution for part-time employment relationships is 8.60 Euros for a 40-hour work week (normally applicable to workers enrolled in private management) or 7.96 Euros if the regular working hours are 36 hours per week, for workers enrolled in the Public Management.
Finally, it is reminded that employers who could not take into account the updated values for the January 2025 contribution payments, as outlined in circular 26/2025, can regularize this period by April 16, 2025.
January 25, 2025
Working Hours, Vacation, Permits
The responsibility of the transport company for the correct use of the tachograph
Cass., Labor Section
A driver, employed by a transport company, was fined by the Highway Police for driving without inserting the tachograph card into the digital tachograph of a bus, in violation of Article 179 of the Highway Code. The transport company decided to oppose the fine, arguing that the employee had failed to insert the card due to a technical malfunction of the device, claiming that a manual substitute record had been filled out. However, the Court of Cassation rejected the transport company’s appeal. The Judges reaffirmed that regarding violations related to the use of the tachograph, the transport company is responsible not only for infractions committed by its drivers but also for the proper functioning of the control devices. The Court emphasized that, in case of malfunction of the tachograph, it is not enough to demonstrate that the failure was accidental; it is necessary to prove that ordinary diligence was applied in checking the vehicle and monitoring the correct functioning of the tachograph. In this case, the company failed to provide adequate proof that it had overseen compliance with legal requirements, and therefore, the fine was upheld.
