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To access the partial exemption from social contribution duties linked to gender equality certification obtained by 31 December 2025, employers possessing a certification pursuant to UNI/PdR 125:2022 must submit the relevant online application to INPS by 30 April 2026.  

Who can apply
Eligible applicants include private-sector employers (including non-entrepreneurs) and certain “private-law” or market-type public entities (e.g., public economic bodies and various privatised or transformed bodies). Public administrations and a wide range of public bodies (central government, regions/municipalities, universities, national health service entities, chambers of commerce, non-economic public bodies, etc.) are excluded.   

What the relief is
An exemption from the payment of 1% of the mandatory employer social security contributions, up to a maximum of EUR 50,000 per year (with a monthly ceiling of EUR 4,166.66). It applies from the date the certification is obtained and for the entire period of validity of that certification; if the certification is revoked, the employer must notify INPS promptly and stop using the relief without delay.   

Key conditions
In addition to holding the certification (issued by a third party in line with UNI/PdR 125:2022), access requires: 

• a valid DURC and compliance with legal obligations and applicable collective agreements, 
• no INL measure suspending contribution benefits due to failure to submit the report on personnel situation for more than 12 months after the relevant notice, 
• awareness that certain labour-law breaches (e.g., in maternity/paternity protections, disability, and the right to request contract conversion) can prevent the certification from being obtained.  

What is excluded from the calculation
The exemption does not apply to certain contribution items, including (among others): contributions (where due) to the Fondo for private-sector TFR payments, several solidarity funds/FIS-type funds, and the 0.30% unemployment/training-related contribution. Items that are not of a social security nature, and INAIL insurance premiums, are also excluded.  

How to file the application (and what information is needed)
The application must be filed online via INPS’s Portale delle Agevolazioni (ex DiResCo), using the module SGRAVIO PAR_GEN and selecting reference year “2025”. The filing must include (inter alia): employer identifiers (registration number and tax code), estimated average monthly total remuneration (as a sum of average remunerations, not an average per employee), estimated average employer contribution rate, estimated average headcount, the certification validity period, and a statutory self-declaration by the legal representative under D.P.R. no. 445/2000.  

Budget cap and operational codes
The measure is funded within a ceiling of reduced contribution revenues of EUR 50 million per year (from 2022); if resources are insufficient, the benefit is reduced proportionally. After INPS processes applications and checks eligibility, the employer’s position is assigned authorisation code “4R”. A specific adjustment code (“L239”) is used for arrears. Actual use is conditional upon INPS’s cumulative processing and prior checks.  

Previous applications
Employers who already applied in earlier INPS campaigns and still hold a valid certification do not need to submit a new application, as the relief is automatically recognised for 36 months of the certification’s validity.  

Legal references 

• INPS message no. 3804/2025.  
• INPS circular message no. 137/2022; INPS Circular no. 40/2018.  
• Legislative Decree no. 198/2006, art. 46-bis and art. 46, para. 4.  
• Interministerial Decree of 29 March 2022; Interministerial Decree of 20 October 2022, art. 6, para. 1.  
• UNI/PdR 125:2022.  
• Law no. 162/2021, art. 5, para. 2.  
• Law no. 296/2006, art. 1, para. 1175.  
• Civil Code, art. 2120.  
• D.P.R. no. 445/2000.  
• Directive (EU) 2023/970.  
• Legislative Decree no. 267/2000, arts. 31 and 114; Legislative Decree no. 300/1999. 

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Recipients of the incentive
Workers who, by 31 December 2026, meet the minimum requirements for early retirement and choose not to retire can opt to waive the crediting of the employee’s share of mandatory social security contribution. As a result, that employee contribution is no longer paid to INPS and is instead paid to the worker together with their salary.  

Which early-retirement routes are relevant 

• Flexible early retirement quota 103: the incentive may apply only where the personal requirements for quota 103 were met by 31 December 2025, because the measure no longer applies from 1 January 2026.  
• Ordinary early retirement under art. 24, para. 10 of Decree-Law no. 201/2011 (as converted): 42 years and 10 months of contributions for men, and 41 years and 10 months for women. Unlike the rules in force up to 31 December 2025, access to the incentive has been extended to this category, provided the requirements are met by 31 December 2026.  

Effects for employer and employee
After the waiver is exercised: 

• the employer stops paying the employee’s share of mandatory contributions, but must continue paying the employer’s own share, 
• the amount corresponding to the employee contribution is paid directly to the worker with their salary and does not count as employment income for tax purposes from the first “useful” retirement date onwards.  

When the incentive cannot apply (or stops)
It does not apply if the worker: 

• is already receiving a direct pension (except the assegno ordinario di invalidità), or reaches the age requirement for the state pension, 
• revokes the waiver: the revocation takes effect from the first pay month after it is made.  

Practical steps (INPS and payroll) 

• The worker must notify INPS that they intend to use the incentive. INPS confirms eligibility after checking the requirements.  
• Once INPS has confirmed, the employer must (i) stop paying the employee contribution and (ii) where applicable, recover through payroll set-off any employee IVS contributions already paid. Operational instructions on payments and recoveries follow the approach previously set out by INPS.  

Legal references 

• INPS circular message no. 42/2026.  
• Law no. 199/2025, art. 1, para. 194.  
• Decree-Law no. 4/2019, art. 14.1, converted (with amendments) by Law no. 26/2019 (quota 103).  
• Decree-Law no. 201/2011, art. 24, para. 10, converted (with amendments) by Law no. 214/2011 (ordinary early retirement).  
• TUIR, art. 51, para. 2, letter i-bis (tax treatment of the paid-out contribution amount).  
• Law no. 222/1984 (assegno ordinario di invalidità).  
• INPS circular message no. 102/2025.  

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For individuals who transfer Italian tax residence in the tax year starting on 1 January 2027 (or later), the special tax regime for ‘inpatriate’ employees under art. 5 of Legislative Decree no. 209/2023 cannot be combined with the optional substitute-tax regime for foreign-source income under art. 24-bis of the TUIR (tax regime for neo-residents).  

Tax regime for neo-residents
A qualifying individual who becomes Italian tax resident may opt to pay a fixed annual substitute tax on foreign-source income, provided they were not tax resident in Italy for at least 9 out of the 10 tax years preceding the option. The decree discussed in the document confirms that, from 2027 onwards, choosing this option excludes access to the tax regime for ‘inpatriates’ (and vice versa).   

Updated amounts for the substitute tax
Recent changes increased the fixed annual amount from EUR 200,000 to EUR 300,000 for people who transfer their civil-law residence in Italy from the tax year starting on 1 January 2026 onwards. The option can also be extended to family members (from 2026 onwards), with an additional fixed payment of EUR 50,000 per family member.   

What remains compatible
Unlike the previous framework for ‘inpatriates’ (art. 16 of Legislative Decree no. 147/2015), the “new” regime under art. 5 of Legislative Decree no. 209/2023 is considered compatible with the favourable regime for teachers and researchers who move their tax residence to Italy (art. 44 of Decree-Law no. 78/2010, as converted). The document notes that the Italian Revenue Agency has supported this approach, stating that, where the law does not expressly prohibit it, multiple favourable regimes may apply at the same time in the same tax year, provided all requirements are met.  

Legal references  

• Decree-Law no. 38/2026, art. 2 (changes on incompatibility/compatibility).  
• Legislative Decree no. 209/2023, art. 5 (impatriati regime).  
• TUIR, art. 2, para. 2 (tax residence); art. 24-bis (neo-residents substitute tax).  
• Law no. 232/2016, art. 1, para. 154 (as amended).  
• Law no. 199/2025, art. 1, paras. 25–26 (increase to EUR 300,000; extension to family members).  
• Italian Civil Code, art. 43 (civil-law residence).  
• Legislative Decree no. 147/2015, art. 16 (previous impatriati regime).  
• Decree-Law no. 78/2010, art. 44, converted (with amendments) by Law no. 122/2010 (teachers/researchers).  
• Agenzia delle Entrate, reply to ruling request no. 16/2025.  

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An optional regime is available for taxpayers who cannot enter the ordinary regime of ‘adempimento collaborativo’ (‘collaborative fulfilment’ tax scheme) but wish to adopt a structured system to identify, measure, manage and control tax risk (a tax control framework, TCF) through a tax control model (TCM). The option is irrevocable, takes effect from the start of the tax year in which it is exercised and also applies to the following tax year; unless expressly revoked, it is automatically renewed for a further two tax years.  

How to opt in (practical steps and required documents)
The taxpayer must file an online communication to the competent office of Agenzia delle Entrate (AdE) using the dedicated adhesion form published on AdE’s website. The option is considered valid only if the form is accompanied by the full set of supporting documents, including: a description of the business activity; a formally approved tax strategy dated before the option; a description of the adopted tax risk detection/management/control system and how it works; a map of business processes and tax risks (including risks arising from accounting principles) and the related controls; and a certification of the system.  

Review by Agenzia delle Entrate and timing
After receiving the application, the competent office checks that the system has been implemented in line with the relevant guidelines and is consistent with accounting principles, and that it is certified by independent professionals (qualified and registered as lawyers or chartered accountants). The office must notify the outcome within 120 days of receipt. If AdE requests further documents or requires corrective actions on the system, the 120-day term is suspended until the taxpayer provides the documents or the corrections are verified. If the requested documents are not provided, or the corrective measures are not adopted, within six months of AdE’s PEC request, the taxpayer is treated as having withdrawn the option. Ongoing maintenance and updating of the TCM are required.  

Minimum features expected from the TCM
The TCM should ensure (i) systematic mapping of tax risks through detection procedures with clear assignment of roles and responsibilities within the organisation, and (ii) proper integration with other internal governance and control models (including the model under Legislative Decree no. 231/2001 and the so-called Modello 262 for internal controls on financial and accounting information).  

Main “reward” effect: protection from administrative penalties in defined cases
If the option is validly exercised, administrative penalties are not applied for certain breaches linked to tax risks that were addressed through an interpello (formal query/clarification request), provided the request was filed before the relevant tax deadline (or before filing the tax return) and the conduct is not fraudulent/simulated and matches what was described in the interpello. Similar protection applies to breaches of tax rules dependent on mapped tax risks, under the conditions indicated. Where these conditions apply, art. 4 of Legislative Decree no. 74/2000 is not applied and the breaches are not treated as a criminal report under art. 331 of the Code of Criminal Procedure. These benefits apply only if the interpello meets the admissibility requirements; otherwise, the protection is lost from the start of the tax year in which the requirements ceased to be met.  

Operational focus areas for employment and outsourcing risks
The framework highlights tax risks connected to the taxation of employment income and similar items paid to current staff, and also “external” risks linked to outsourcing structures and contractor chains (including joint liability and withholding mechanisms in procurement), which are expected to be covered in the risk mapping and related controls.  

Legal references mentioned 

• Legislative Decree 5 August 2015, no. 128, arts. 7 and 7-bis.  
• Agenzia delle Entrate, Provision 3 February 2026, prot. no. 42022/2026.  
• Ministerial Decree 9 July 2025 (Ministry of Economy and Finance), art. 2, para. 3; art. 4.  
• Legislative Decree 10 September 2003, no. 276, art. 29, para. 2 (joint liability aspects in procurement).  
• Legislative Decree 9 July 1997, no. 241, art. 17-bis (withholding and set-off rules in procurement contracts).  
• Legislative Decree 8 June 2001, no. 231 (organisational model reference).  
• Legislative Decree 10 March 2000, no. 74, art. 4.  
• Code of Criminal Procedure, art. 331.  
• Presidential Decree 29 September 1973, no. 600 (withholding agent obligations referenced). 

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A former employee asked her employer (as data controller) to (i) provide access to information about her employment relationship and (ii) remove personal data still published on the company website (photo, company mobile number and company email address). The company did not reply within the required timeframe, and the employee filed a complaint with the Italian Data Protection Authority (Garante per la protezione dei dati personali).  

Key practical duties for employers (data controllers)
Access requests 

• A worker (including after termination) may request access to their personal data and to information about the processing. The controller must provide a copy of the personal data being processed.  
• The right of access is not limited by the fact that the worker may already have the document or information: the Authority confirmed that access can be exercised even for data that “should already be in the employee’s possession”.  

Erasure requests 

• The worker may request deletion of personal data “without undue delay”. If employment-related contact details remain online after termination, leaving them in place without a valid reason may breach the erasure obligation.  
• Keeping outdated personal data available on the website can also breach the accuracy principle (personal data must be accurate and, where necessary, kept up to date; inaccurate data must be erased or corrected promptly).  

If the employer does not comply 

• If the controller does not act on the request, it must inform the individual without delay and in any event within one month, explaining the reasons and indicating the possibility to lodge a complaint or bring court proceedings.  

Outcome and sanction
The Authority found violations of the GDPR provisions on accuracy and core processing principles (lawfulness, fairness and transparency), as well as the rules on handling data-subject requests (access and erasure). A fine of EUR 3,000 was imposed.  

Legal references 

• Garante per la protezione dei dati personali, decision 26 February 2026, no. 121.  
• Regulation (EU) 2016/679 (GDPR): art. 5(1)(a) and (d); art. 12(4); art. 15(1) and (3); art. 17(1); art. 83(5)(a) and (b).  
• Garante decision 11 September 2025, no. 571.  
• Law no. 689/1981, art. 18.  

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From 7 April 2026, the employer’s written information sheet becomes the key compliance tool for health and safety duties in ‘agile work’ carried out in places that are not under the employer’s legal control. Failure to provide this information is now explicitly brought within the sanctioning framework of art. 55 of Legislative Decree no. 81/2008, making the omission a punishable health and safety breach rather than a mere formality.  

Obligation and sanctions 

• The employer must deliver, at least annually, a written information sheet to both the worker and the workers’ safety representative (RLS).  
• The information sheet must identify general risks and the specific risks linked to the way the work is performed off-site, with particular attention to risks connected with the use of display screen equipment (videoterminali).  
• If the employer does not deliver the annual written information sheet, the breach falls under art. 55 of Legislative Decree no. 81/2008 (the decree’s sanctions article), with the consequences provided there for health and safety infringements. 
• Sanctions may consist in imprisonment for two to four months, or a fine between EUR 1,708.61 and EUR 7,403.96  

Practical compliance points 

• The obligation applies where the work is performed outside premises within the employer’s legal availability (not only at home: it may include co-working spaces or other locations).  
• The model is explicitly “co-operative”: workers remain required to cooperate in implementing prevention measures set by the employer for off-site work.  

Legal references 

• Law 11 March 2026, no. 34, art. 11 (health and safety measures for agile work).  
• Legislative Decree 9 April 2008, no. 81: art. 3 (new para. 7-bis) and art. 55 (sanctions).  
• Law 22 May 2017, no. 81: arts. 18 et seq. (definition/structure of lavoro agile) and art. 22 (annual written safety information).  

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A reduction of pay can be agreed even if the employee’s duties do not change, but only through an individual agreement signed in one of the “protected venues” listed in art. 2113(4) of Codice Civile, or before a certification commission). Outside those venues, the pay-cut agreement is null as it lacks the required safeguards (form and assistance).  

In the current framework (art. 2103 of Codice Civile), the validity of a pay reduction depends primarily on the procedural guarantees and on the protection of a specific worker interest (such as job retention, acquiring different skills, or improving living conditions), rather than on a link with a change of duties or grading. Corte di Cassazione confirms that pay protection has an “autonomous” value: a pay cut may be agreed on its own, but only with the protections required by law. 

The case behind the ruling concerned a manager who, during a company crisis, accepted a pay-reduction agreement signed outside a protected venue; the agreement was meant to last until December 2014 but was in practice extended for years, and the employee claimed back-pay differences. The Court of Appeal declared the agreement null and awarded wage differences. Corte di Cassazione held that the appeal decision had applied the “new” art. 2103 framework to a period in which the “pre-reform” rules were still in force (the agreement dated back to 2013, while the reform entered into force on 24 June 2015). For this reason, it set aside the appeal judgment and sent the case back to the Court of Appeal for a fresh decision on the correct legal basis.  

Legal references 

• Codice Civile, art. 2103; Codice Civile, art. 2113(4).  
• Legislative Decree no. 81/2015, art. 3 (amendment of art. 2103).  
• Corte di Cassazione, Sez. L, order 3 April 2026, no. 8402.  

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