The exemption from the payment of professional withholding tax for teamwork is a measure implemented to reduce the payroll costs for employers. To benefit from this measure, certain conditions are required. The work must be carried out by at least two teams of a minimum of two workers who succeed each other and perform similar work in terms of object and scope. It is also essential that a team bonus is granted to the workers. If the agent meets these conditions for at least one third of their time, they will be eligible for this exemption. Consequently, the employer will be able to benefit from a recovery of 22.8% of the taxable remuneration.
There is a possibility of increasing this percentage to 25% on the condition that the activity is carried out continuously, that is to say, for an uninterrupted period of at least 160 hours per week. A variant has been introduced for companies where activities are carried out during the night. The regime is similar in several respects, but the team conditions are replaced by night conditions, understood as activities carried out between 8 PM and 6 AM.

A new exemption from the payment of professional withholding tax has been implemented by the legislator for several years with the aim of reducing the payroll costs associated with workers for companies. The construction sector is not the only one targeted by this measure.

Indeed, all employers who meet the dual condition set out in Article 275/5 §5 can benefit from it: the worker must receive a minimum wage and spend at least one-third of their time performing on-site team construction work. If these conditions are met, the employer may withhold 18% of the taxable salary of each worker, limited to the amount of the professional withholding tax paid.

In 2022, the legislator came to support businesses that had been victims of damage caused by natural disasters by establishing the new article 275/9/1 CIR92. After several cooperation agreements between the Region and the Government, it was decided that the floods experienced in July 2021 were specifically targeted. Specifically, an employer who has suffered damage can recover 30% of the professional withholding tax paid for workers assigned to the damaged building during the 40 months following the disaster. However, this amount is capped at 25% of the difference between the costs caused by the disaster and the compensations received, whether private or from a public fund. The granting of this measure requires numerous formalities, including the submission of a form that is still unknown to this day.