On December 17th, the renewal of the CCNL (National Collective Labour Contract) for employees of legal auditors and tax professionals’ studios, and auditing firms was signed by Inrl, Lapet, Unrl and Cisal, with the assistance of Cisal. The new contract will be effective from January 1, 2025, until December 31, 2027. From this range, there will be predictable increases in the Parametric Component beginning from January 1, 2025.
The contracts provide different levels (e.g., Quadro, A1, A2, B1, B2, C1, C2, D1) which predict the following increases per year:
– Quadro: 170.52 in 2025, 85.26 in 2026, and 85.26 in 2027
– A1: 150.50 in 2025, 75.25 in 2026, and 75.25 in 2027
– A2: 137.16 in 2025, 68.58 in 2026, and 68.58 in 2027
– B1: 120.10 in 2025, 60.05 in 2026, and 60.05 in 2027
– B2: 109.72 in 2025, 54.86 in 2026, and 54.86 in 2027
– C1: 97.86 in 2025, 48.93 in 2026, and 48.93 in 2027
– C2: 90.45 in 2025, 45.22 in 2026, and 45.22 in 2027
– D1: 83.03 in 2025, 41.52 in 2026, and 41.52 in 2027
Along with these, the parties involved have prepared new tables for the minimum monthly contractual wages. Moreover, a contractual holiday allowance has been established for the period September 2024 – December 2024 and is divided as follows:
– 1/3 of the gross amount along with the salary for February 2025
– 1/3 of the gross amount along with the salary for July 2025
– 1/3 of the gross amount along with the salary for November 2025
The distribution per level for IVC (Indennità di Vacanza Contrattuale) 2025 is in the following manner:
– Quadro: 318.30 for February, July, and November
– A1: 280.93 for February, July, and November
– A2: 256.02 for February, July, and November
– B1: 224.19 for February, July, and November
– B2: 204.82 for February, July, and November
– C1: 182.68 for February, July, and November
– C2: 168.84 for February, July, and November
– D1: 155.00 for February, July, and November
– D2: 138.39 for February, July, and November
In addition to these changes, the contract also includes the integration of an additional 32 hours on top of the monetary permits already available. This measure is aimed at facilitating work-life balance. Also, there will be an increase in the welfare contractual allowance. The allowance for Quadro category will be 1200 euros per year (instead of 600 euros), and for all the other categories, it will be 600 euros per year (instead of 300 euros).
