È stata pubblicata, nella Gazzetta Ufficiale n. 236/2024, la legge n. 143/2024, di conversione, con modificazioni, del decreto-legge n. 113/2024, recante “Misure urgenti di carattere fiscale, proroghe di termini normativi ed interventi di carattere economico” (c.d. decreto Omnibus).
Con particolare riferimento alle novità in materia di lavoro, si segnala che, in sede di conversione del citato decreto, è stato introdotto, all’art. 2-bis, il c.d. bonus Natale.
In particolare, nelle more dell’introduzione del regime fiscale sostitutivo previsto dall’articolo 5,
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