Regulatory News

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

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

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

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

The 2025 Budget Law has introduced several measures to improve expense traceability and combat tax evasion. For income tax purposes, deductions are now limited to

For cars first registered in 2025 and assigned for mixed use by employees from 2025 onwards, the method for calculating the value of the fringe

The temporary reduction in the substitute tax rate for IRPEF and the associated regional and municipal tax surcharges, from 10% to 5%, is extended to

The 2025 Budget Law has confirmed that, for the 2025, 2026 and 2027 tax years, the value of goods and services provided to employees, along

The Budget Law has introduced a new measure to reduce the tax wedge, which, unlike the 2024 provision, does not involve lowering the employee’s contribution

The parental leave allowance has been permanently increased to 80% of an individual’s salary for three months, available until the child turns six. For male

For individuals who, in the 12 months before becoming unemployed on an involuntary basis, thus qualifying for NASPI, had voluntarily ended an open-ended employment contract

For 2025, the income threshold for accessing the flat-rate tax regime has been raised to €35,000 for individuals who earned employment income or income assimilated

The 2025 Budget Law has confirmed, while also including some updates, the special tax exemption scheme for tips received by employees in hospitality establishments and

The super-deduction for personnel costs, available to employers hiring new staff on open-ended contracts that result in a net increase in employment, is extended for

On 11 December 2024, the Italian senate approved the latest bill on “labour provisions”, which is linked to the recent budget law, and so brought this parliamentary process to its conclusion.

The new so-called Cohesion Decree introduces an exemption for hiring workers under 35.

Decree-Law no. 131/2024 modified the consequences in cases where the court declares a fixed-term employment relationship to be unlawful, transforming it into an open-ended one.

In message no. 1072 of 13 March 2024, the Italian Social Security Institute (INPS) published the procedures for submitting applications for the issuing of a certificate of the legislation applicable…

The Cohesion Policy Decree-Law (Decree-Law no. 60/2024) introduced a total exemption from social security contributions for employers who hire young people under the age of 35 between 1 September 2024 and 31 December 2025.