With a view to extending the scope of wage support schemes, Decree-Law No. 92/2025, published in the Gazzetta Ufficiale No. 146 of 26 June 2025, introduces a series of urgent and transitional measures to support production sectors, aimed at providing economic relief to employees of companies facing a period of crisis through subsidised furlough solutions.
The measure, which has undoubtedly been welcomed by businesses, is expected to play a significant role in helping them navigate the crisis affecting the sectors concerned. However, the structural implementation of such measures would provide greater managerial and planning stability for enterprises.
Among the most significant regulatory interventions of the month is Decree-Law No. 84/2025, containing urgent provisions on tax matters, which introduces changes to the rules on expense reimbursements for business travel abroad and on employment increases and reductions in relation to the enhanced tax deduction.
Also of interest is the publication in Gazzetta Ufficiale No. 142 of 21 June 2025 of Law No. 86/2025, converting Decree-Law No. 55/2025, which confirms the measures already laid down therein in relation to IRPEF advance payments.
Finally, several interpretative clarifications were issued on key topics such as NaSpI unemployment allowance, contribution relief for solidarity agreements (CDS), employee share ownership plans, workplace accidents, data protection, tacit resignations, and contracts for works and services.
Buona lettura,
Marcella de Trizio
Occupational health and safety training for employers, managers and employees
At its sitting of 17 April 2025, the Permanent Conference for relations between the State, the Regions and the Autonomous Provinces of Trento and Bolzano entered into the Agreement – which was to be adopted by 30 June 2022 – aimed at identifying the minimum duration and core contents of training programmes in the field of occupational health and safety.
READ
Travel expenses and ‘maxi-deduction’ for new hires – Key changes under the Fiscal Decree
Decree-Law No. 84/2025, containing urgent tax provisions, was published in Gazzetta Ufficiale No. 138 of 17 June 2025. Among the most relevant changes concerning the management of employment relationships, the following are worth noting:
- the provision whereby reimbursements of travel expenses for meals, accommodation, travel and transport incurred within the national territory, including the use of non-scheduled public transport services, do not constitute employment income, provided such expenses are paid using traceable payment methods (art. 1). This provision therefore excludes the traceability requirement for travel expenses incurred abroad,
- the removal of the reference to affiliated companies pursuant to art. 2359 of the Italian Civil Code for the purposes of calculating the increase or decrease in employment within a corporate group, which is relevant to determining the maximum labour cost deduction for new hires (art. 3).
IRPEF income tax advance payments for 2025
Law No. 86/2025, converting Decree-Law No. 55/2025, was published in Gazzetta Ufficiale No. 142 of 21 June 2025, confirming the measures already set out in the mentioned decree regarding IRPEF advance payments. Specifically, it is established that IRPEF advance payments for 2025 must be calculated based on the new income tax brackets introduced by Law No. 207/2024, rather than the rates in force in 2023 as provided under Legislative Decree No. 216/2023. Therefore, for the current year, employees and pensioners without additional income will not be required to pay any IRPEF advance payment.
Further extension of social security benefits in support of struggling companies
With Decree-Law No. 92/2025, published in Gazzetta Ufficiale No. 146 of 26 June 2025, the Government introduced a set of urgent measures aimed at supporting production sectors, in order to provide financial assistance to employees of companies undergoing a period of crisis.
Nova n. 51/2025
READ
Privacy – Conditions for the collection of employees’ email and web browsing data
With its decision dated 29 April 2025, the Italian Data Protection Authority sanctioned a company for retaining:
i) data concerning access to websites, and
ii) metadata from employees’ e-mail communications,
without having entered into a specific collective agreement with the relevant trade union representatives.
The processing of such data – given its potential to allow the employer access to information pertaining to employees’ private sphere – requires the adoption of appropriate safeguards for the protection of workers, including, where necessary, trade union or administrative authorisation pursuant to the applicable legal framework.
Social contribution incentive for solidarity agreements: recovery of resources
With message No. 1765/2025, INPS provides operational instructions concerning the recovery of the financial resources allocated for the contribution relief granted to companies in crisis that entered into solidarity contracts during 2023 (art. 6, para. 4 of Decree-Law No. 510/1996).
In order to access the relief, the CIGS (extraordinary subsidised furlough) periods must have been authorised and concluded by 30 November 2024. Employers intending to recover the above-mentioned resources must complete the relevant adjustment procedures by 16 September 2025.
Broad-based share ownership plans – application of tax relief
In its ruling no. 147/2025, the Italian Revenue Agency (Agenzia delle Entrate) clarified the requirements for accessing the favourable tax regime applicable to broad-based employee share ownership plans offered as motivational incentives and components of employee compensation (art. 51(2)(g) of the Italian Consolidated Income Tax Act – TUIR).
Among the qualifying conditions is the requirement that shares must be offered to the generality of employees. In this regard, the Agency specified that, to meet this condition, the share ownership plan must be offered to all employees with a permanent employment contract, explicitly excluding general managers and executives with strategic responsibilities.
Form 770 – Extension of the simplified reporting procedure
With provision No. 241540/2025, the Italian Revenue Agency (Agenzia delle Entrate) has extended to 30 September 2025 the deadline – originally set for 30 April 2025 by Provision No. 25978/2025 – by which withholding agents may opt to communicate information on withheld taxes and related payments via the specific “Withholdings/Detractions Summary Table” (Prospetto delle ritenute/Trattenute operate, Annex 4 of Provision No. 25978/2025), as an alternative to submitting the annual return for each recipient using Form 770 (pursuant to art. 4, para. 1 of Presidential Decree No. 322/1998).
Nova n. 43/2025
READ
NASPI – INPS guidelines on the new contribution requirement for eligibility
With circular message no. 98/2025, INPS clarified on the new contribution requirement introduced by art. 1(171) of Law No. 207/2024, applicable to dismissals occurring from 1 January 2025 onwards.
Specifically, workers who have voluntarily terminated a permanent employment contract within the 12 months preceding the unemployment event may access NASPI unemployment allowance only if they have accrued at least 13 weeks of contributions since the most recent voluntary termination of employment.
INPS clarifies that, for the purposes of fulfilling this contribution requirement, all remunerated weeks are taken into account.
Parental leave allowance – Operational guidelines
With circular message no. 95/2025, INPS issued operational instructions concerning the application of the provisions on parental leave that entered into force on 1 January 2025, introduced by Art. 1(217,218) of Law No. 207/2024.
Nova n. 44/2025
READ
Taxation of productivity bonuses and special supplementary allowance – Clarifications issued by the Revenue Agency
With circular message no. 4/2025, the Italian Revenue Agency has provided clarifications regarding the amendments to the tax regime applicable to employment income introduced by Law No. 207/2024 (Budget Law 2025) and Legislative Decree No. 192/2024.
This note examines the main changes concerning the taxation of: i) productivity bonuses, ii) remuneration for night and overtime work in the Tourism sector, and iii) tips for staff employed in the hospitality and food & beverage service sectors.
Nova n. 45/2025
READ
Contribution debts – New interest rate applicable as of 11 June 2025
By way of its monetary policy decision of 5 June 2025, the European Central Bank (ECB) has reduced, with effect from 11 June 2025, the interest rate on the Eurosystem’s main refinancing operations (MRO) – formerly known as the Official Reference Rate – from 2.40% to 2.15%.
Following the ECB’s decision, INPS clarified through Circular No. 100/2025 that, as from 11 June 2025:
- the interest rate applied to i) payment deferrals and ii) payment extensions for the regularisation of contribution debts and legal surcharges is reduced to 8.15% annually,
- the interest rate used for calculating civil penalties is reduced to 7.65%.
As regards instalment payments of debts for insurance premiums and related charges, as well as penalties for evasion or delayed/non-payment of contributions or premiums, INAIL issued separate guidance through circular message no. 34/2025.
Nova n. 47/2025
READ
ISTAT – Consumer price index for May 2025
In its press release of 16 June 2025, ISTAT announced the consumer price index for the month of May 2025, which stands at 121.2 points.
This index serves as the basis for calculating the revaluation coefficients applicable to severance pay (TFR) and employment-related claims.
Public Procurement – Parameters to be used for assessing the equivalence of collective agreements
With opinion no. 3522 of 3 June 2025, the Ministry of Infrastructure and Transport clarifies that, pending the adoption of a ministerial decree concerning the assessment of equivalence in terms of economic and regulatory protections between the collective agreement specified in the public tender notice and that applied by the economic operator, the reference parameters set out by ANAC in Note 1/2023 remain valid.
Protection of workers from heat – guidelines from the Conference of Regions
The Conference of Regions and Autonomous Provinces has published the Guidelines for the protection of workers from heat and solar radiation, aimed at providing an overview of the measures that employers can implement to ensure healthy and safe working conditions in relation to the risk posed by high temperatures. In addition to outlining the regulatory framework and general tools for a proper risk assessment, the guidelines provide specific indications for the following sectors:
i) agriculture, ii) construction, iii) logistics.
Accident at work and occupational disease – INAIL benefit revaluation from 1 January 2025
With circular message no. 37/2025, INAIL announces the annual revaluation, effective from 1 January 2025, of economic benefits for accidents at work and occupational diseases in the following sectors:
i) industry,
ii) navigation,
iii) agriculture, and
iv) domestic work.
Specifically, for the industrial sector, the following amounts are set:
- the average daily wage for determining the maximum and minimum annual wage is EUR 97.27,
- the minimum annual wage is EUR 20,426.70,
- the maximum annual wage is EUR 37,935.30.
IRPEF income tax and deductions on employment income – clarifications from the Italian Revenue Agency
With circulars no. 4/2025 and no. 6/2025, the Italian Revenue Agency (Agenzia delle Entrate) has provided clarifications regarding the amendments to the rules on IRPEF income tax and the taxation of employment income introduced by Law no. 207/2024 (2025 Budget Law) and Legislative Decree no. 192/2024.
Nova n. 48/2025
READ
Privacy – usage of biometric data for attendance recording
With its decision dated 27 March 2025, published in the newsletter of 25 June 2025, the Italian Data Protection Authority imposed a sanction on an employer for using a biometric recognition system to record attendance for administrative staff. According to the Authority, the systematic, generalised and undifferentiated use of biometric systems for attendance recording does not comply with the criteria of necessity and proportionality required under the GDPR for the processing of such data. The consent given by employees to the processing of biometric data, in the absence of a valid legal basis, does not constitute a legitimate ground for the processing of personal data in the employment context.
Resignation by conduct – FAQ from the Ministry of Labour
In response to the Court of Trento, which with judgment no. 87 of 5 June 2025 expressed an initial judicial orientation regarding the provisions of art. 19 of Law no. 203/2024 on so-called resignation by conduct, the Ministry of Labour and Social Policies has addressed the subject in a FAQ published on its institutional website. Specifically, as already observed in circular message no. 6/2025, the Ministry reiterated that the period after which an absent worker is deemed to have voluntarily terminated the employment relationship may not coincide with any period already provided for by the national collective labour agreement for unjustified absence that leads to the dismissal of the worker. In any event, NCBA provisions must identify a specific period for resignation by conduct not shorter than 15 days.
‘Under-35’ Employment Bonus – additional eligibility requirement effective from 1 July 2025
With message no. 1935/2025, INPS has announced that, among the eligibility criteria for youth employment incentives, the European Commission has requested the inclusion of a net increase in the total number of workers employed by the company.
In light of this request, the Ministry of Labour and Social Policies has clarified that the enjoyment of the full exemption from the payment of social security contributions due by the employer for the hiring on a permanent basis of young workers under the age of 35 – granted for a maximum period of 24 months up to a maximum monthly amount of EUR 500 for each worker hired or converted under art. 22(1) of Decree-Law no. 60/2024, converted into law with amendments by Law no. 95/2024 – is subject to the verification of a net increase in employment levels.
All other requirements and access conditions for the exemption as already provided by INPS (INPS, circular message no. 90/2025) remain unchanged.
Nova n. 49/2025
READ
Obligation for Company Directors to communicate their PEC certified email address by 31 December 2025
Pursuant to art. 1(860) of Law no. 207/2024, as from 1 January 2025, the obligation already imposed on sole proprietorships to communicate their digital domicile (certified email address) at the time of first registration with the Companies Register (art. 5(1) of Decree-Law no. 179/2012) is extended to the directors of companies incorporated in corporate form.
Nova n. 50/2025
READ
JUS – Case Law Review
In this June issue of JUS, several rulings are analysed, covering both judgments from Corte di Cassazione and from lower courts:
- Dismissal of an employee via digital tools (WhatsApp, email, SMS) is lawful,
- Monthly advance payment of severance pay is inadmissible,
- Extension of the protected sick leave period for a disabled employee constitutes a reasonable accommodation,
- Fraudulent conduct by the employee justifies dismissal due to irreparable breach of trust.
Jus n. 06/2025
READ
Dismissal for exceeding the protected sick leave period – burden of proof regarding the cause of illness
By means of ordinance no. 14157/2025, Corte di Cassazione confirmed that, in the event of dismissal due to the exceeding of the protected sick leave period, the burden of proving the cause of the illnesses and their possible exclusion from the maximum protected period lies with the employee.
Specifically, the judges required the employee to demonstrate that the illness underlying some of the absences included within the protected period was caused by the tasks performed, with the consequent liability of the employer (Articles 2087 and 2110 of the Italian Civil Code). Indeed, sick leave attributable to the employer due to a breach of health and safety protection regulations is excluded from the protected sick leave period.
Determination of salary differences – effects on the limitation period for social security contribution payments
The legal action brought by the employee to establish the right to wage differences, as well as the judgement issued by the court in that respect, do not interrupt the running of the limitation period concerning the employer’s obligation to pay social security contributions. In fact, the employer’s contributory obligation towards the social security institution exists independently of whether or not the salary obligations towards the employees have been fulfilled (Corte di Cassazione, 30 May 2025, no. 14548).
Violence during business trip: Ten-day suspension of the employee
By means of order no. 15027 of 4 June 2025, Corte di Cassazione ruled that a disciplinary sanction imposed on an employee for committing acts of physical and psychological violence against a colleague during a business trip is lawful. According to the Court, given that the violent incident occurred within the accommodation facility provided for the business trip, such conduct is deemed to fall within the scope of disciplinary relevance, as said facility also served as a place of work.
Health and Safety at Work – identification of the employer in complex organisational structures
With judgment no. 22584/2025, the criminal section of Corte di Cassazione ruled on the identification of the employer responsible for health and safety obligations in the case of complex companies with multiple production units. More specifically, the Court, referring to the definition contained in art. 2(1)(b) of Legislative Decree no. 81/2008, clarified that in large-scale enterprises, it is often the case that the person with legal representation does not coincide with the individual actually capable of exercising organisational power over the company and the work performed by employees. It is this latter subject who must be considered as bearing the related responsibilities in terms of health and safety obligations.
Consequently, in the case in question, the ‘employer for health and safety purposes’ was identified as the manager of the production unit, since he was vested with decision-making and spending powers relating to the specific prevention requirements of that production unit.
Non-absorption of the individual personal salary (‘superminimo’) due to company custom
Where the employer refrains from absorbing the individual superminimo on the occasion of multiple collective agreement renewals, thereby establishing a company custom, the revocation of such custom must be duly justified and formalised through a declaration made by the employer to the collective body of workers, in accordance with the principle of good faith and fair dealing (Corte di Cassazione, 16 June 2025, no. 16166).
Liability of company directors in the selection of a high-risk AI system
By Luca Barbieri
In light of the provisions set by Regulation (EU) 2024/1689 concerning harmonised rules on artificial intelligence (AI), this article outlines the stages of the decision-making process which, also considering the duty imposed on the entrepreneur (and on company directors) to establish organisational, administrative and accounting arrangements appropriate to the nature and size of the undertaking, should be followed in the event that the undertaking intends to adopt a high-risk AI system.
Diritto & Pratica del Lavoro, published by Wolters Kluwer
READ
Special tax regime for ‘inpatriate’ employees: legitimate to apply through income tax return
By Marcella de Trizio
This note comments on the ordinance issued by the Corte di Cassazione, 7 June 2025 no. 15234, which clarifies the procedures for submitting applications to benefit from the favourable tax regime for inward workers. Specifically, it confirms the legitimacy of opting for the regime through the income tax return, in accordance with the applicable legal provisions.
Lefebvre Giuffrè
READ
Dismissal of company executives and time-limits for challenge
(…)
Question:
The question is whether the challenge of dismissal is to be considered timely, specifically whether the deadline for challenging the dismissal begins when the termination is communicated, even if the employee is required to work during the notice period.
If so, does the 60-day deadline also apply to executives?
Labour case study n. 06/2025
READ
Contractual Deadlines
| 1 |
| INSURANCE COMPANIES – SNA CONFSAL
One-Off Payment
|
| CHEMICAL INDUSTRY |
| Contract renewal contribution
Under the Draft Agreement dated 15 April 2025 for the renewal of the NCBA for employees in the chemical, chemical-pharmaceutical, man-made fibres, abrasives, lubricants and LPG sectors, a deduction by way of extraordinary contribution for contract renewal has been provided.
New minimum salaries
|
| CINEMA – MOVIE THEATRES |
| New minimum salaries
The Draft Agreement dated 23 January 2025 for the renewal of the NCBA dated 15 June 2016 (final draft dated 15 November 2017), expired on 31 December 2019 and supplemented by the Extraordinary Protocol dated 31 May 2023, for employees of movie theatres, has provided for salary increases.
|
| EXECUTIVES – COOPERATIVE COMPANIES |
| One-off payment
The Agreement dated 12 July 2024 for the renewal of the NCBA for executives of cooperative companies has established, in favour of executives in service as of 31 December 2023 and still in service as at the date of signing the contract (12 July 2024), the payment of a lump sum.
|
| EXECUTIVES – TERTIARY SECTOR |
| New minimum salaries
The Draft Agreement dated 12 April 2023 for the renewal of the NCBA dated 31 July 2013 and subsequent amendments for executives of tertiary, distribution and services companies has provided for the payment, in favour of executives in service as at 30 November 2023, on actual remuneration, of an absorbable salary increase.
|
| GAS AND WATER |
| New minimum salaries
The Draft Agreement dated 8 May 2025 for the renewal of the NCBA dated 30 September 2022 for employees of gas – water sector companies provided, effective from 1 July 2025, for salary increases.
One-off payment .
|
| CARE SERVICES |
| Salary guarantee element
The NCBA dated 2 February 2024 for personnel employed by ANPAS ODV and the National Confederation of the Misericordie d’Italia ODV and other Third Sector organisations has provided, for workers to whom the ANPAS NCBA used to be applied, for the payment of the wage guarantee element.
|
| CARE SERVICES – UNEBA |
| New minimum salaries
The NCBA dated 24 January 2025 for personnel employed in the social care, health and education sectors has provided, effective from 1 July 2025, for salary increases
|
| TERTIARY SECTOR – CONFCOMMERCIO |
| One-off payment
The Agreement dated 22 March 2024 (supplemented by the Agreement dated 28 March 2024) for the renewal of the NCBA for employees of tertiary, distribution and services companies has provided for the payment of a lump sum one-off payment.
|
| NURSING HOMES – AIOP |
| Expiration of the NCBA
The NCBA for employees of nursing homes expires on 30 June 2025.
|
| AUDIO – VIDEO PRODUCTION |
| New minimum salaries
The Agreement dated 22 May 2025 for the renewal of the NCBA dated 10 July 2014 for employees in audio-video production industries has provided for salary increases. |
Administrative Deadlines
| 10 | 16 | 20 | 30 |
| A. Pastore fund contribution
Companies operating in commerce, shipping, and transport must pay the quarterly premiums in favour of the supplementary multi-purpose insurance scheme – PREVIR.
|
Declaration and payment of CASAGIT contribution
Employers of journalists and trainee journalists with a subordinate employment relationship are required to pay the contributions due for the previous month and, at the same time, submit the relevant documentation relating to the monthly declaration of employee salaries, prepared in electronic format. |
Mandatory communication on the usage of temporary workers
Employment agencies performing staff leasing activities are required to report the hiring, extension, transformation, and termination of workers employed during the previous month. The communication must be submitted electronically to the Employment Centre. |
LUL payslips
Art. 39, L. 133/2008 Employers must complete the Unified Employment Register (LUL) with data related to their employees for each reference month by the end of the following month.
|
| M. Besusso fund contribution
Companies operating in commerce, shipping, and transport must pay welfare contributions for the executives of commercial, shipping, and transport companies to the M. Besusso fund..
|
Monthly tax withholdings
Employers, acting as tax substitutes, are required to pay the IRPF (income tax) withholdings on employment income and equivalent earnings.
|
Individual UNIEMENS data flow
Employers already required to submit the contribution report using the DM10 form and/or the EMENS monthly payroll report must communicate payroll and contribution data, along with the necessary information for the implementation of individual insurance positions and the provision of benefits.
|
|
| M. Negri fund contribution
Companies operating in commerce, shipping, and transport must pay welfare contributions for the executives of commercial, shipping, and transport companies to the M. Besusso fund.
|
INPGI separate management
Contracting entities that engage professional journalists, publicists, and trainee journalists registered in the relevant professional lists or registers, who work under a coordinated and continuous collaboration arrangement, must report and pay the compensation provided to collaborators and contribute to insurance payments, including the portion payable by the journalist.
|
|
|
| INPS Treasury Fund
Ministerial Decree 30 January 2007
Employers with a headcount of at least 50 employees must pay contribution to the INPS Treasury Fund corresponding to the monthly portion of the severance pay (TFR) accrued in the previous month and not allocated to supplementary pension schemes.
|
|||
| Payment of contribution to INPS separate management scheme
Art. 2(18), Law 8 August 1995, no. 335 Contracting entities employing door-to-door salespersons and those engaged in “Co.Co.Co.” collaboration arrangements must pay social security contribution to the INPS Separate Management scheme.
|
|||
| INPS contribution for employees
Employers must pay INPS contribution related to employees’ wages paid in the previous month. |
Normative Deadlines
| 23 | 30 |
| Tax assistance
Employers or professionals must provide a copy of the processed declaration and of its settlement by 31 May
|
Tax assistance
Employers or professionals must provide a copy of the declaration processed from 1 June to 20 June and of its settlement.
|
| Service contracts
Contractors and subcontractors involved in contracts exceeding EUR 200,000 must submit proof of payment for the withholdings applied to their workers in the previous month or, if exempt, provide a copy of the tax compliance certificate.
|
CIGO subsidised furlough request for unavoidable events
Employers must submit CIGO furlough requests for objectively unavoidable events that happened in the previous month.
|
AGpill – Referendum 8 e 9 June 2025: an analysis of labour-related questions
By Amedeo Mastromarino Horn
The referendum of 8 and 9 June 2025, promoted by the CGIL, aims at a substantial reorganisation of labour law. But what are the practical implications for companies? In this edition of AGPill Amedeo Mastromarino Horn, Labour Consultant at ArlatiGhislandi, explores the referendum questions regarding the repeal of provisions on labour law, analysing the potential legal and social consequences should the referendum be approved.
WATCH VIDEO
AG Insights – 5 June 2025
By Amedeo Mastromarino Horn
A new episode of the AGinsights series dedicated to the world of human resources. This new AGInsights episode focuses on the referendum of 8–9 June 2025 promoted by CGIL. On Magistra Web Radio, Amedeo Mastromarino Horn – Labour Consultant at ArlatiGhislandi – explores the referendum questions promoted by CGIL, offering an analysis of the potential impact on labour law..
LISTEN TO THE PODCAST
AGpill – 770 Tax Return Form
By Giovanna Caivano
The new pill of Labour Consultancy is dedicated to the 770 declaration, used by the tax withholding agents to communicate withholdings, payments, compensations, and adjustments to the Revenue Agency. Giovanna Caivano – Team Manager for International Projects – explains how it works.
WATCH VIDEO
AG Insights – 12 June 2025
By Rosamaria Bevante
Can the improper use of social networks justify dismissal? We discuss it today in a new episode of AGinsights, the series dedicated to the world of human resources. On Magistra Web Radio, Rosamaria Bevante – Labour Lawyer and Privacy Law Expert at ArlatiGhislandi – explores the disciplinary implications related to the use of social networks in the workplace.
A delicate balance between digital freedom (of expression) and protection of the employment relationship.
LISTEN TO THE PODCAST
AGpill – Employment and social networks
By Rosamaria Bevante
The use of social media in the workplace raises new questions: what are the boundaries of “inappropriate” social media use in a professional context? In this episode of AGPill – “Employment relationships and social networks”, Rosamaria Bevante, Employment Lawyer and Privacy Law expert at ArlatiGhislandi, explores the delicate balance between digital innovation and the protection of employment relationships, with a focus on the legal implications for both employees and employers.
WATCH VIDEO
AG Insights – 19 June 2025
By Gianluca Primavera
The Ponzi scheme phenomenon represents one of the most persistent and damaging financial frauds in global economic history, maintaining significant relevance even in today’s digital financial landscape. Today, on Magistra Web Radio, Gianluca Primavera, ESG & Finance Partner, presents a new episode of the AGinsights series dedicated to the world of human resources, discussing the evolving dynamics of this fraudulent mechanism, with particular attention to its contemporary manifestations
LISTEN TO THE PODCAST
Special tax regime for ‘inpatriate’ employees – high qualification requirements
By Matteo Raglio
The Italian Revenue Agency has clarified which requirements are necessary to access the special tax regime for inbound workers, with a particular focus on the requirements of high professional qualification. In this AGPill episode – “Inbound Regime – Highly Qualified Requirements” – Matteo Raglio, Coordinator of the AG Studies and Research Centre, analyses the Revenue Agency’s guidelines on accessing the favourable tax regime for individuals transferring their tax residence to Italy, highlighting the opportunities for companies aiming to attract highly qualified talents.
WATCH VIDEO
AG Insights – 26 June 2025
By Matteo Raglio
A new episode of the AGinsights series dedicated to the world of human resources. On Magistra Web Radio, Matteo Raglio – Coordinator of the AG Studies and Research Centre – analyses the recent guidance provided by INPS in Circular no. 95 of 26 May 2025 concerning the changes introduced by the 2025 Budget Law in relation to parental leave. Focus on access requirements, methods of use, and financial treatment of the legal instrument.
LISTEN TO THE PODCAST
Suibsidised furlough – key updates from Decree-Law No. 92/2025
Spot on Webinar – 10 July 2025The webinar will provide a comprehensive overview of both ordinary and extraordinary subsidised furlough schemes, aiming to connect the specialist and specific measures introduced over recent years, with particular focus on those set out in the recent Decree-Law No. 92 of 2025.