23 / 02 / 2026
With circular message no. 6/2026, INPS published the minimum daily wage threshold for 2026 and updated the other values required for the calculation of the elements of compulsory social contribution for employees. With reference to the payment of social contribution...
15 / 01 / 2026
The 2026 Budget Law (art. 1, para. 203, Law No. 199/2025) provides that, for all companies with an average workforce of 60 employees or more, the TFR of workers who have not opted for allocation to a pension fund will no longer remain within the company, but...
10 / 11 / 2025
With Decree Law No. 159/2025, published in the Official Gazette No. 254 of October 31, 2025, and effective as of the same date, the Government has made a series of regulatory changes which, despite what is suggested by the title of the measure – ‘Urgent measures...
28 / 10 / 2025
With Law No. 151/2025, published in the Gazzetta Ufficiale No. 236 of 10 October 2025, the legislator established the national holiday of St Francis of Assisi, patron saint of Italy, to be celebrated on 4 October of each year starting from 2026. Employment law...
23 / 10 / 2025
In its answer to Inquiry No. 3/2025, the Ministry of Labour and Social Policies provided clarifications regarding the verification of compliance with social security and insurance contribution obligations, specifying the threshold limit below which any discrepancy is...
5 / 08 / 2025
With judgement no. 118, filed on 21 July, concerning Art. 9(1) of Legislative Decree no. 23/2015, Corte Costituzionale annulled the provision that provided for compensation for unlawful dismissal in “small businesses.” The provision stipulated that in companies with...
10 / 07 / 2025
With Decree-Law No. 92/2025, published on Official Gazette issue no. 146 of 26 June 2025, the Government has introduced a set of urgent measures to support productive sectors, aimed at providing financial assistance to employees of companies undergoing a period of...
16 / 06 / 2025
Through Provision No. 241540/2025, Agenzia delle Entrate has extended to 30 September 2025 the deadline — previously set for 30 April 2025 — by which withholding agents may opt to report the data concerning withholdings and deductions applied, as well as the related...
27 / 05 / 2025
Art. 1(48) of Law No. 207/2024 (2025 Budget Law) establishes that, for the purpose of calculating the monetary value of fringe benefits arising from the private use of: cars, mixed-use vehicles (art. 54(1)(a), (c) and (m) of Legislative Decree No. 285/1992),...
12 / 05 / 2025
By Ministerial Decree of 11 April 2025, the Ministry of Labour and Social Policies, in agreement with the Ministry of Economy, laid down the criteria and implementing procedures for the use of: the full exemption from the payment of INPS contributions due by the...
11 / 04 / 2025
With circular message No. 6 of 27 March 2025, the Ministry of Labour and Social Policies clarified regarding the criteria for determining the probationary period applicable from 12 January 2025 to fixed-term employment contracts, in light of the provisions set out in...
11 / 04 / 2025
With circular message No. 6 of 27 March 2025, the Ministry of Labour and Social Policies provided its own guidance regarding the correct application of the recently introduced rules on termination of the employment relationship through conclusive conduct. From 12...
