{"id":3135,"date":"2025-05-25T21:33:31","date_gmt":"2025-05-25T19:33:31","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=3135"},"modified":"2025-05-25T21:33:31","modified_gmt":"2025-05-25T19:33:31","slug":"employee-participation-in-company-management","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/employee-participation-in-company-management\/","title":{"rendered":"Employee participation in company management"},"content":{"rendered":"<p data-start=\"1562\" data-end=\"1742\">The law on employee participation in company management, capital, and profits \u2013 definitively approved by the Senate on 14 May 2025 \u2013 is pending publication in the Official Gazette.<\/p>\n<p data-start=\"1744\" data-end=\"1858\">In implementation of Article 46 of the Italian Constitution, the law governs four forms of employee participation:<\/p>\n<ul data-start=\"1859\" data-end=\"1948\">\n<li data-start=\"1859\" data-end=\"1876\">\n<p data-start=\"1861\" data-end=\"1876\"><strong data-start=\"1861\" data-end=\"1875\">managerial<\/strong>;<\/p>\n<\/li>\n<li data-start=\"1877\" data-end=\"1906\">\n<p data-start=\"1879\" data-end=\"1906\"><strong data-start=\"1879\" data-end=\"1905\">economic and financial<\/strong>;<\/p>\n<\/li>\n<li data-start=\"1907\" data-end=\"1928\">\n<p data-start=\"1909\" data-end=\"1928\"><strong data-start=\"1909\" data-end=\"1927\">organisational<\/strong>;<\/p>\n<\/li>\n<li data-start=\"1929\" data-end=\"1948\">\n<p data-start=\"1931\" data-end=\"1948\"><strong data-start=\"1931\" data-end=\"1947\">consultative<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1950\" data-end=\"2031\">Under economic and financial participation, the following measures are envisaged:<\/p>\n<ul data-start=\"2032\" data-end=\"2830\">\n<li data-start=\"2032\" data-end=\"2439\">\n<p data-start=\"2034\" data-end=\"2439\">For the year 2025, the maximum amount of profit eligible for the substitute tax pursuant to Article 1, paragraph 182 of Law 208\/2015 is increased to <strong data-start=\"2183\" data-end=\"2193\">\u20ac5,000<\/strong>, provided that the share of company profits distributed to employees is <strong data-start=\"2266\" data-end=\"2287\">not less than 10%<\/strong>, and the distribution is carried out under <strong data-start=\"2331\" data-end=\"2385\">company-level or territorial collective agreements<\/strong> pursuant to Article 51 of Legislative Decree 81\/2015;<\/p>\n<\/li>\n<li data-start=\"2440\" data-end=\"2830\">\n<p data-start=\"2442\" data-end=\"2830\">Employers may introduce <strong data-start=\"2466\" data-end=\"2501\">financial participation schemes<\/strong> for employees. These may include, in addition to the instruments set out in Articles 2349, 2357, 2358 and 2441(8) of the Civil Code, the <strong data-start=\"2639\" data-end=\"2703\">allocation of shares in place of performance-related bonuses<\/strong>. For 2025, <strong data-start=\"2715\" data-end=\"2761\">dividends paid to employees on such shares<\/strong>, up to <strong data-start=\"2769\" data-end=\"2788\">\u20ac1,500 per year<\/strong>, shall be <strong data-start=\"2799\" data-end=\"2829\">50% exempt from income tax<\/strong>.<\/p>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>The law on employee participation in company management, capital, and profits \u2013 definitively approved by the Senate on 14 May 2025 \u2013 is pending publication in the Official Gazette. In implementation of Article 46 of the Italian Constitution, the law governs four forms of employee participation: managerial; economic and financial; organisational; consultative. Under economic and  [&#8230;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3135","post","type-post","status-publish","format-standard","hentry","category-unkategorisiert"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Employee participation in company management -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hessepartner.it\/en\/employee-participation-in-company-management\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Employee participation in company management -\" \/>\n<meta property=\"og:description\" content=\"The law on employee participation in company management, capital, and profits \u2013 definitively approved by the Senate on 14 May 2025 \u2013 is pending publication in the Official Gazette. In implementation of Article 46 of the Italian Constitution, the law governs four forms of employee participation: managerial; economic and financial; organisational; consultative. 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