- The inquiry concerns a 5 percent substitute tax on overtime pay for nurses employed by companies and entities of the National Health Service.
- The university hospital in question employs university personnel assigned through a regional-university protocol.
- This personnel receives pay based on differences between university and health sector contracts.
- The relevant legislation is the legislative decree from December 21, 1999, which applies to university personnel in health service roles.
- The law from December 30, 2024, specifies that overtime pay for nurses in the health sector is subject to a 5 percent substitute tax.
- The inquiry seeks clarification on the correct application of this substitute tax.
Source: agenziaentrate.gov.it
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
