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3468525 - Management of penalty for employees with yearly income greater than 50.000 Euro (Art.2 of Legislative Decree 216/2023)


This article introduces a penalization for taxpayers with a yearly income greater than 50.000 Euro for year 2024.

This measure establishes a “franchise” of 260€ for these taxpayers.  They cannot benefit of most of the existing deductions from the taxes up to 260€.

This measure seems to be applicable only at the end of the year when the yearly income can be finally calculated or when submitting the annual return (by means of 730 or Unico). 

Currently it’s not clear if the employers are requested to anticipate this penalty to their employees, especially because the data known by the employer about employees’ incomes and deductions could be largely incomplete.

Nevertheless, it could be necessary to manage some special cases to apply immediately this penalty when a deduction amount exists, and the penalty must be applied because the income limit is reached and exceeded.     



  • Human Capital Management (HCM) Payroll Italy
  • SAP R/3
  • SAP ERP Core Component
  • SAP enhancement package for SAP ERP
  • SAP enhancement package for SAP ERP, version for SAP HANA


SAP S/4HANA 2020


KBA , PY-IT , Italy , How To

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