COLLECTIVE AGREEMENT ONE-OFF PAYMENT – RETAIL SECTOR
Employees on the payroll on 22 March 2024 are entitled to a one-off gross payment of €350.00 (based on the Level 4 pay grade), paid in two instalments. The second instalment will be included in the July 2025 payroll.
COLLECTIVE AGREEMENT FOR BANKING EXECUTIVES
On 15 July 2025, the renewal agreement for the National Collective Labour Agreement (CCNL) for executives employed in credit, financial and related services was signed. The signatories will meet no later than 30 September 2025 to finalise the fully consolidated version of the agreement (called the “coordinated text”). The agreement will remain in force, both […]
COLLECTIVE AGREEMENT – FOR CLEANING AND INTEGRATED/MULTISERVICE WORKERS
On 13 June 2025, the national collective labour agreement (CCNL) for cleaning, integrated and multiservice companies was renewed. The agreement will apply from 1 June 2025 through 31 December 2028. Below is a summary of the key changes in terms of pay and employment conditions. The agreement provides for a total increase of €215 in base […]
UNDER 35: Hiring incentives for under-35s – new requirement of net job growth
In Message no. 1935 of 18 June 2025, the Italian Social Security Institute (INPS) clarified the rules for applying the contribution exemption for hiring employees under the age of 35, in line with guidance from the European Commission. To legitimately qualify for this exemption, the company must achieve a net increase in employment—regardless of where […]
Working hours leave for donating blood
The Italian Social Security Institute (INPS) has released an updated summary of the rules governing reimbursement of wages paid to employees who take time off work to donate blood. The document also includes the new instructions for completing the Uniemens electronic payroll report, effective from the October 2025 reporting period. Employees in the private sector […]
Unfair dismissal: cap on compensation of six months of salary for unfair dismissal removed for small businesses
Ruling no. 118/2025 by the Italian Constitutional Court upheld the objections raised by the Court of Livorno and declared unconstitutional Article 9(1) of Legislative Decree no. 23/2015, insofar as it imposed a maximum cap of six months’ salary – calculated on the employee’s final salary used for severance pay purposes – as compensation for employees […]
Exemption from taxable base for cash expenses reimbursement
The 2025 Budget Law provided that: “Reimbursements of expenses for meals, accommodation, travel and transport by taxis or similar services, for business trips or assignments, do not count as taxable income provided the payments were made using traceable methods” (e.g. bank transfers, electronic cards). In practical terms, this meant that in order for reimbursed expenses […]
Company cars: clarifications on tax treatment
Circular no. 10/E of 3 July 2025 from the Italian Revenue Agency (Agenzia delle Entrate) provides clarifications on the changes introduced by the 2025 Budget Law for the taxation of company cars. Below is a summary of the key updates. The new regulatory framework (i.e. the 2025 Budget Law) applies to newly registered vehicles assigned […]
NATIONAL COLLECTIVE AGREEMENT FOR THE METALWORKING INDUSTRY – CONFINDUSTRIA
Welfare Employers are reminded that, by 1 June each year, they must make available to employees welfare benefits worth €200, to be used by 31 May of the following year.
INPS CIRCULAR – 3rd MONTH OF PARENTAL LEAVE
The 2025 Budget Law has introduced significant changes to parental leave entitlements. In particular, the allowance for the second month of parental leave has been increased from 60% to 80% of pay for parents whose statutory maternity or paternity leave ends after 31 December 2023. Furthermore, for parents who complete their statutory maternity or paternity […]
COMPANY CAR SAFEGUARD CLAUSE
COMPANY CAR SAFEGUARD CLAUSE
The 2025 Budget Law has introduced key changes to the taxation of fringe benefits on company cars provided for mixed private and business use, revising the percentages applicable to vehicles both granted and registered from 1 January 2025.
REASONS FOR FIXED-TERM CONTRACTS
The possibility for the parties to an employment contract to identify needs of a technical, organisational or production-related nature, in the absence of specific provisions of collective bargaining, to justify the imposition of an end date for the term of over 12 months is extended until 31 December 2025.
NATIONAL COLLECTIVE AGREEMENT FOR THE COMMERCE SECTOR – CONFCOMMERCIO
One-Off Payment Employees on the payroll on 22 March 2024 are entitled to a one-off gross payment of €350.00 (based on the Level 4 pay grade), paid in two instalments. The second instalment will be included in the July 2025 payroll. For calculation purposes only, this amount is broken down into 15 monthly shares (or […]
CONTRIBUTION RELIEF FOR UNDER 35s
The Italian Social Security Institute (INPS) issued Circular no. 90 of 12 May 2025 setting out the operational guidelines for the contribution relief (sgravio contributivo) granted under the so-called Cohesion Decree for hiring young workers under 35. It also launched the website where such applications can be made.
2025 INCOME TAX CIRCULAR
The Italian Revenue Agency has published a new circular clarifying the measures introduced by Legislative Decree no. 192 of 13 December 2024 and Law no. 207 of 30 December 2024 (the 2025 Budget Law). The circular provides operational instructions on the latest changes to tax rules and employment-related provisions.
COLLECTIVE AGREEMENT – EST healthcare fund – service and modern retail distribution sectors
EST healthcare fund – increase in employer contribution As per the recently renewed national collective agreements for the service and modern retail distribution sectors (Terziario e Servizi e Distribuzione Moderna Organizzata), from April the employer’s monthly contribution to the EST healthcare fund will increase from €12 to €15, representing a €3 rise in the cost […]
Italy-Albania social security agreement ratification
Law no. 29 of 11 March 2025 ratifies and implements the Agreement between the Republic of Italy and the Republic of Albania on social security, signed in Rome on 6 February 2024. The Agreement aims to enhance social protection for Italian and Albanian workers by ensuring the continuity of social security rights between the two […]
ENASARCO – maximum and minimum 2025
The ENASARCO Foundation has published the new minimum contribution thresholds and maximum commissionable earnings for commercial agents and representatives, effective from 1 January 2025. As a reminder, pension contributions are subject to an annual minimum and maximum, referred to respectively as the minimum contribution threshold and the maximum commissionable earnings: The contribution rates have remained […]
Contribution relief for Southern Italy
With a Circular dated 30 January 2025, the Italian Social Security Institute (INPS) implemented the Contribution Relief for Southern Italy included in the 2025 Budget Law. The measure is intended for micro, small and medium-sized enterprises employing staff on open-ended contracts in Abruzzo, Molise, Campania, Basilicata, Sicily, Apulia, Calabria and Sardinia. The relief only applies […]
Regulatory changes – implementing circular for the labour-related enabling law
In Circular 06/2025, the Ministry of Labour outlined the main regulatory changes introduced by Law no. 203 of 13 December 2024 (referred to as the “collegato lavoro” or “labour-related enabling law” in English), clarifying various doubts that had been raised by relevant parties. As such, it seems like a good opportunity to provide an overview. a. […]
ONLINE CONCILIATIONS
Labour conciliation proceedings may be conducted remotely using audiovisual connections. For this purpose, an interministerial decree should be issued to define the technical rules for adopting appropriate “information and communication technologies” (ICT) for such conciliations.
RESIGNATION THROUGH IMPLIED CONDUCT
If an employee’s unjustified absence extends beyond the period specified in the applicable National Collective Labour Agreement (CCNL) or, in the absence of a contractual provision, exceeds fifteen days, the employer must notify the local office of the National Labour Inspectorate. The Inspectorate may verify the accuracy of this notification. In such cases, the employment […]
PROBATION PERIOD FOR FIXED-TERM CONTRACTS
Unless more favourable provisions are established by collective agreements, the probation period for fixed-term agreements is calculated as one day of actual work for every 15 calendar days from the start of employment. In any case, the probation period must not be less than 2 days or exceed 15 days for contracts of up to […]
SOUTH CONTRIBUTION RELIEF
The 2025 Budget Law has introduced new contribution relief for private employers, excluding those in agriculture and domestic work, who hire workers on open-ended contracts in Abruzzo, Molise, Campania, Basilicata, Sicily, Apulia, Sardinia and Calabria. This new relief, which replaces the scheme previously known as Decontribuzione Sud, is subject to different conditions depending on the […]