“(..) this Court cannot ultimately refrain from noting that a further prolongation of legislative inertia would be intolerable and would compel it, if once again called upon, to act directly, despite the difficulties described herein” (Judgment no. 180 of 2022, point 7 of the “Considerato in diritto” section).
Following a clear and seriously disregarded invitation issued to the legislator by the Constitutional Court almost three years ago, and after a referendum that fell very short of the quorum, the Court has – as anticipated – responded to the ongoing legislative inaction by delivering yet another blow, and quite heavy, to the ‘Jobs Act’. This time, the decision profoundly affects the very essence of the Italian economic and productive fabric: small enterprises, whose presence is especially significant in the country’s most vulnerable areas.
With its now landmark ruling no. 118 of 21 July 2025, the Constitutional Court has abolished the six-month cap on compensation for unlawful dismissal applied to smaller companies. Judges must now determine compensation on a case-by-case basis, personalising the assessment of damages according to the circumstances of each individual case.
Yet again, a legislative intervention is desirable to provide clearer parameters for damage quantification, including a framework that also considers the actual organisational and productive context of the employer.
The past month has seen several notable legislative developments, including the introduction of the “Information Dashboard for the Management of Private-Sector Logistics Contracts” (CIGAL). Although its operation will be regulated by an implementing decree to be issued by 17 September 2025, this tool aims to provide data regarding the labour, social security, and tax compliance of contractors (and subcontractors) operating in the logistics sector.
Also of great practical interest is the clarification issued by the Italian Revenue Agency on the monetary valuation of the fringe benefit represented by a company car granted for both business and private use, in light of recent legislative changes. The update addresses the timeframe for the application of the new taxation regime on fringe benefits relating to company cars.
These and many other topics will be explored in our monthly newsletter through case law reports, articles, in-depth analyses, and legislative updates.
Buona lettura,
Marcella De Trizio
‘Maxi-deduction’ of labour costs – Calculation of net job growth within internal groups
Ministerial Decree of 27 June 2025, published in the Official Gazette no. 159 of 11 July 2025, clarified the correct method for calculating the increased deduction of labour costs for new hires in the case of internal corporate groups. Specifically, it was established that the internal group is to be considered as a single economic entity.
Working mothers: substitute allowance for exemption from social contribution duties
Article 6(1) of Decree Law no. 95/2025, in force as of 1 July 2025, postponed the application of the partial exemption from the payment of compulsory IVS (invalidity, old-age and survivors) contributions payable by working mothers with two or more children from 1 January 2025 to 1 January 2026, as originally introduced by Article 1(219) of Law no. 207/2024.
READ
Heat protocol adopted by Ministerial Decree
Article 1-quater of Decree Law no. 73/2025, entitled “Urgent measures to ensure continuity in the implementation of strategic infrastructure and the management of public contracts (…) as well as the fulfilment of essential obligations linked to the NRRP and participation in the European Union concerning infrastructure and transport”, and converted into law, with amendments, by Law no. 105/2025, establishes – as of 19 July 2025 – the “Informative Dashboard for the Management of Private Sector Subcontracting in the Logistics Sector” (CIGAL).
READ
Workers suffering from oncological diseases – New periods of extraordinary leave
Law no. 106/2025, in force as of 9 August 2025, introduced “provisions regarding job retention and paid leave for medical examinations and treatments in favour of workers affected by oncological, disabling and chronic diseases”. This nova reviews the protective measures introduced for employees – both in the public and private sectors – affected by a certified oncological, disabling or chronic illness.
READ
Parental leave counters – New INPS feature
With Message no. 2078/2025, INPS announced that the “Maternity and Paternity Applications” service has been enhanced with a new feature: “Check parental leave counters”. This function allows employees to view their parental leave requests relating to births, adoptions or foster placements that have occurred in the last 12 years.
Artificial Intelligence – Ministerial guidelines for workplace implementation
The Ministry of Labour and Social Policies has published the Guidelines for the implementation of artificial intelligence in the workplace.
This document, which underwent public consultation between 14 April 2025 and 21 May 2025, is intended by the Ministry to serve as a practical tool for the adoption of AI systems in the workplace.
READ
Incentive for waiving ‘Quota 103’ and early retirement – Operational guidelines
With circular message no. 102/2025, INPS has provided the relevant social security procedures and administrative instructions regarding the management of the incentive granted to workers who, having met the minimum requirements by 31 December 2025 to access either the flexible early retirement scheme (“Quota 103“) or the standard early retirement scheme, waive the accrual of the employee’s share of social security contributions. By doing so, they also relieve the employer of the obligation to pay such contributions starting from the first available retirement date.
READ
Occupational injuries – INAIL guidelines on the specific tariff item for office work
With circular message no. 38/2025, INAIL has clarified the use of the tariff item 0772, applicable to insurance premiums within the Industrial, Artisan, Tertiary and Other Activities sectors, relating to ‘office activities’. INAIL explains that this term includes all activities normally performed within administrative functions, involving direct use of computers and other office machines, within companies, entities, and professional practices. These activities cover administrative and accounting management, client relations, HR administration, and also include technical office staff.
Riders – INAIL insurance coverage
With circular message no. no. 40/2025, INAIL provided clarification on insurance coverage for bicycle couriers working for digital platforms (so-called riders). Referring back to Circular no. 9/2025 issued by the Ministry of Labour, concerning the methods by which riders carry out their work, INAIL confirmed that, in cases of employment relationships, the employer is required to comply with the obligations laid down in art. 27 of Presidential Decree no. 1124/1965 for insurance purposes.
Social Security Benefits – Excessive Heat: Procedures and Conditions for Submitting Applications
Given the impact of current climatic conditions on work activities, in message no. 2130/2025, INPS summarises the operational guidelines for the correct submission of applications for:
- ordinary subsidised furlough (CIGO), or
- the allowance from the Wage Supplementation Fund (FIS) or the Bilateral Solidarity Funds (arts. 26 and 40 of Legislative Decree no. 148/2015),
in cases where the company’s activity is suspended or reduced due to:
- a public authority ordinance; or
- weather conditions with temperatures so high that regular work activity cannot be performed.
READ
OT23 Form for 2026 – reduction of the average insurance rate for prevention
In its operational instruction of 3 July 2025, INAIL announced the publication of the new OT23 Form for applications aimed at obtaining a reduction in the average insurance rate for prevention for the year 2026. This reduction is available to companies that implemented health and safety measures in the workplace during 2025.
Business travel abroad – cash payments also exempt
In its reply to ruling request no. 188/2025, Agenzia delle Entrate clarified that, following the amendments introduced by Decree-Law no. 84/2025 to the tax regime for business travel of employees, reimbursements for expenses incurred abroad (including meals, accommodation, travel and non-scheduled public transport) do not constitute employment income, even if paid using non-traceable means.
Suspension of work activity and access to public contracts
In its note dated 7 July 2025, the Ministry of Transport clarified that, when a suspension order of work activity – issued by the National Labour Inspectorate (INL) for serious health and safety violations (art. 14 of Legislative Decree no. 81/2008) – is of zero duration, the company remains eligible to enter into public procurement contracts with the Public Administration.
Maternity leave – guidelines on pre- and postpartum work prohibition
With note no. 5944 dated 8 July 2025, the National Labour Inspectorate provides operational instructions regarding the prohibition of work for pregnant employees during the pre- and postpartum periods.
The document outlines the procedures for submitting a request for work interdiction, either by the employer or by the employee herself, and specifies the assessment criteria to be applied by the competent Inspectorate in issuing the relevant interdiction order.
It also highlights specific cases in which the work activities are deemed particularly strenuous or hazardous.
Intermittent work – reference to the list of discontinuous activities confirmed
In note no. 1180 dated 10 July 2025, the National Labour Inspectorate issued clarifications concerning intermittent employment contracts and the objective conditions required for their lawful implementation.
Specifically, the INL confirms that, in the absence of collective bargaining agreements, reference must still be made to the list of discontinuous activities set out in Royal Decree no. 2657/1923 in order to determine whether intermittent work may be used.
ISTAT – consumer price index for June 2025
In its press release of 16 July 2025, ISTAT published the consumer price index for blue- and white-collar worker households (FOI), excluding tobacco, for the month of June 2025, which was set at 121.3 points.
Car benefit – guidelines from Agenzia delle Entrate on value determination
In circular message no. 10/2025, Agenzia delle Entrate issued initial clarifications on the new tax regime applicable from 1 January 2025 to company cars provided for mixed (private and business) use by employees.
These clarifications follow the amendments introduced by art. 1, paragraph 48 of Law no. 207/2024 and art. 6(2-bis) of Decree-Law no. 19/2025, converted into Law no. 60/2025.
The message sets out the criteria for determining the taxable fringe benefit value of such vehicles, including in cases of extension of the car assignment contract or reassignment of the vehicle to another employee.
READ
Deductibility of healthcare contributions paid by the surviving spouse
In its ruling no. 190/2025, the Italian Revenue Agency clarified that contributions paid by the surviving spouse of a worker affiliated with a healthcare fund do not contribute to the formation of pension income.
This established principle is also deemed applicable to healthcare contributions paid in favour of family members who are not fiscally dependent.
Car benefit – value determination in case of assignment as of 1 July 2025
With ruling no. 192/2025, the Italian Revenue Agency confirmed the contents of Circular no. 10/2025 regarding the determination of the taxable value of company cars provided as fringe benefits, following recent legislative amendments (art. 1, paragraph 48 of Law no. 207/2024 and art. 6-bis of Decree-Law no. 19/2025, converted into Law no. 60/2025).
Southern Italy social contribution exemption for SMEs – clarifications from INPS on eligibility requirements
Through message no. 2398/2025, INPS provided clarification regarding the employment threshold required to benefit from the social security contribution relief provided under art. 1, paragraph 406 of Law no. 207/2024 (2025 Budget Law).
Tax treatment of obsolete allowances converted into corporate welfare
In ruling no. 195/2025, Agenzia delle Entrate provided guidance on the applicable tax regime for benefits granted under corporate welfare schemes that replace obsolete allowances.
JUS – Case Law Review
- Is the employer under an obligation to inform the employee of the imminent expiry of the protected period (periodo di comporto)?
- Data Protection Authority: The processing of data contained in a chat that led to the employee’s dismissal is unlawful,
- In the absence of the electronic procedure, consensual termination brings the employment relationship to an end.
READ
Transfer of a business unit and the requirement of functional autonomy
For the purpose of the transfer of a business unit under art. 2112 of the Italian Civil Code, functional autonomy of the transferred unit is a necessary condition. That is, the unit must be capable, at the time of the spin-off, of pursuing a productive objective using its own functional and organisational means (Corte di Cassazione, 26 June 2025, no. 17201). The Corte di Cassazione, referring to settled case-law of the Court of Justice of the European Union (CJEU, case C-458/12, 6 March 2014, and case C-664/17, 13 June 2019), thus clarifies that the autonomy of the transferred unit must in all cases predate the transfer.
Midweek public holidays – Work may be required under a collective agreement
On public holidays, the employee has the right not to work while maintaining the right to receive their full daily pay, including any supplementary elements, unless otherwise provided for by collective agreements (art. 5 of Law No. 260/1949). Corte di Cassazione, reaffirming its established position on the matter, clarifies that the employee may waive their right to abstain from work on midweek public holidays and carry out work based on an individual agreement with the employer; such agreement may also be made at trade union level through the employee’s representatives, provided the employee has expressly authorised them to do so (Cass., 28 June 2025, no. 17383).
Failure to pay withheld social contribution – Legitimacy of the sanction
The Constitutional Court has declared the constitutional legitimacy of art. 2(1-bis) of Decree Law No. 463/1983, as amended by art. 23(1) of Decree Law No. 48/2023. Under this provision, in the event of failure to pay social security and welfare contributions withheld from employees’ wages, where the amount does not exceed EUR 10,000 per year, the employer is liable to an administrative fine ranging from one and a half to four times the unpaid amount (Constitutional Court, judgment no. 103/2025).
Such a sanction is justified by the gravity of the employer’s conduct, which creates a risk of prejudice to employment and workers’ rights.
Determination of the minimum contributory wage and criteria for selecting the applicable NCBA
For the purposes of calculating the contributory base applicable to employees, reference must be made to the minimum remuneration established by the national collective bargaining agreement (NCBA) signed by the most representative trade unions at national level. The applicable NCBA is identified based on the professional category of the employer, which in turn is determined by reference to the activity actually performed (art. 2070 of Codice Civile).
Where a proximity agreement is concluded that supplements the provisions of the NCBA with regard to calculation of the minimum contributory wage, Corte di Cassazione has reiterated that company-level bargaining may not derogate in pejus from the wage level set by art. 1 of Law No. 389/1989, as social security matters fall outside the scope of collective autonomy (Corte di Cassazione, 15 July 2025, No. 19467).
Family allowance also payable to the de facto partner of the employer
Corte Costituzionale has ruled as lawful the provision set out in art. 2 of Presidential Decree No. 797/1995, according to which the family allowance (ANF) is not payable to the spouse of the employer, while not being excluded in the event of a de facto cohabitation between the employer and the employee (Corte Cost., 22 July 2025, No. 120).
Indeed, it is lawful not to equate a de facto partner with a spouse, since – solely for the purposes of entitlement to the ANF and its legal classification – the family unit includes only the spouse. De facto cohabitation is only relevant where a cohabitation agreement has been entered into pursuant to art. 1(50), Law No. 76/2016.
Managerial remuneration under a co-employment arrangement
In cases where the formal employer fulfils the obligation to pay remuneration to an executive operating under a co-employment regime, the existence of multiple employers gives rise to complex and joint obligations, but does not entitle the employee to receive additional remuneration (Corte di Cassazione, 23 June 2025, No. 16839).
While co-employment implies that the employment relationship is simultaneously held by multiple parties acting as a single centre of interest, Corte di Cassazione maintains that this arrangement results in joint liability, but not in a duplication or multiplication of the underlying credit-debt relationship.
Intended parenthood and parental leave rights
By Marcella de Trizio
AG addressed the topic “Intended parenthood and parental leave rights” in an article published in QuotidianoPiù, edited by Giuffrè Francis Lefebvre and written by Avv. Marcella de Trizio. The article comments on Corte Costituzionale judgment No. 115 of 21 July 2025, which declared the unconstitutionality of art. 27-bis of the Consolidated Text on maternity and paternity protection, insofar as it fails to grant paternity leave to the non-biological mother who is also registered as a parent in the civil registry.
QuotidianoPiù
READ
Unlawful dismissal: more severe penalties for small businesses
By Marcella de Trizio
AG also explored the topic “Unlawful dismissal: more severe penalties for small businesses” through a podcast published in QuotidianoPiù, edited by Giuffrè Francis Lefebvre and presented by Avv. Marcella de Trizio.
Corte Costituzionale intervened in the area of unlawful dismissal, declaring unconstitutional the provision of the Jobs Act which, in the case of businesses employing fewer than 15 employees, capped the compensatory indemnity at a maximum of six months’ salary.
QuotidianoPiù
READ
Artificial Intelligence and HR: an initial overview of Ministerial Guidelines
By Luca Barbieri
AG has published Luca Barbieri’s article “Artificial Intelligence and HR: an initial overview of the Ministerial Guidelines” in the journal NT+ Lavoro, edited by Il Sole 24 Ore.
The Guidelines bring together a range of thought-provoking issues and noteworthy proposals. However, they fail to establish a connection between Regulation (EU) 2024/1689 (AI Act) and the current national legislation. For instance, from the perspective of occupational health and safety, it would have been advisable to further examine the most immediate and significant intersections between the AI Act and Legislative Decree No. 81/2008.
Similarly, the Guidelines overlook the relationship with the existing rules governing the processing of personal data and the already applicable information obligations, such as those set out in Article 1-bis of Legislative Decree No. 152/1997.
NT+ Lavoro, edited by Il Sole 24 Ore
READ
Artificial Intelligence: available incentives for SMEs and workers
By Marcella de Trizio
AG has published the article “Artificial Intelligence: what incentives are available for SMEs and workers” in QuotidianoPiù, edited by Lefebvre Giuffrè and authored by lawyer Marcella de Trizio.
The transition towards artificial intelligence for small and medium-sized enterprises (SMEs) cannot take place without support through incentives. A number of legislative measures have already been introduced in this regard.
QuotidianoPiù
READ
AI Systems in work environments: ministerial guidelines and links with existing legislation
By Luca Barbieri
AG has published the article “AI Systems in Work Environments: Ministerial Guidelines and Links with Existing Legislation” in the journal Diritto & Pratica del Lavoro, published by Wolters Kluwer.
The Guidelines represent a first official document drafted to provide instructions and practical tools concerning the adoption of artificial intelligence systems.
The article offers an in-depth analysis of the key considerations contained in the Guidelines, assessing their legal and organisational implications and drawing systematic links with the provisions set out in Regulation (EU) 2024/1689 (AI Act).
Diritto & Pratica del Lavoro, published by Wolters Kluwer
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How to define the equivalence of economic protections under the NCBA
By Marcella de Trizio
AG has published the article “How to Define the Equivalence of Economic Protections under the NCBA” by Marcella de Trizio, released by Lefebvre Giuffrè.
In its response to question no. 3522 dated 3 June 2025, the Ministry of Transport provided interpretative guidance on assessing the economic equivalence of national collective bargaining agreements (NCBAs) in the context of public procurement.
While awaiting further official guidelines, the article takes stock of the legislative framework and the various positions over time expressed by ANAC (National Anti-Corruption Authority), INL (National Labour Inspectorate), and MIT (Ministry of Infrastructure and Transport).
QuotidianoPiù
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“Voices of Value” – interview with Luca Barbieri
By Luca Barbieri
In the interview published in the column “Voices of Value” by Bonoos, Luca Barbieri explores several highly topical issues related to corporate welfare, also from the perspective of participatory processes and corporate sustainability reporting.
The analysis highlights the need to strategically integrate corporate welfare initiatives with measures provided under the public welfare system, with the aim of maximising their effectiveness and contributing concretely to more inclusive and responsible corporate policies.
Bonoos
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Human Oversight and Supervision of an AI System: key distinctions
By Luca Barbieri
AG has published the article by Luca Barbieri and Andrea Rossetti “Human Oversight and Supervision of an AI System: Key Distinctions” in the journal NT+ Lavoro, published by Il Sole 24 Ore. In light of the guidance issued by the Ministry of Labour on artificial intelligence, the article reconstructs the regulatory framework concerning human oversight, highlighting certain inconsistencies between Regulation (EU) 2024/1689 (AI Act) and the Guidelines themselves. The article also aims to clarify the distinguishing features of human oversight as compared to human supervision of a high-risk AI system.
NT+ Lavoro, edited by Il Sole 24 Ore
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Posted workers: legal definition and rules on allowances and reimbursements
by Marcella de Trizio
An employer operating in the production and installation of medical devices employs, among others, two workers exclusively assigned to the installation of equipment at clients’ premises. What remuneration package should be applied to these workers?
QuotidianoPiù
READ
Contractual Deadlines
| 1 |
| CREDIT SECTOR – EXECUTIVES
Minimum salary |
Administrative Deadlines
| 20 | 31 |
| 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.
|
| 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. |
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.
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| Monthly tax withholdings
Employers, acting as tax substitutes, are required to pay the IRPF (income tax) withholdings on employment income and equivalent earnings.
|
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| 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.
|
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| 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.
|
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| 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.
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| INPS contribution for employees
Employers must pay INPS contribution related to employees’ wages paid in the previous month. |
Normative Deadlines
| 27 | 30 |
AG Insights – Artificial intelligence systems in the workplace – Ministerial guidelines
New episode of the AGinsights column dedicated to the world of human resources.
Speaking on Magistra Web Radio, Matteo Raglio – coordinator of AG Studies and Research – analyses the recent INPS guidelines contained in Circular No. 95 of 26 May 2025 relating to the changes introduced by the 2025 Finance Law on parental leave. Focus on access requirements, how to use the legal instrument and financial treatment.
LISTEN THE PODCAST
AG Insights – Working mothers: replacement allowance for the year 2025
New episode of the AGinsights column dedicated to the world of human resources.
Decree Law 95 of 2025 provides that working mothers, for the year 2025, may benefit from a sum to integrate their income and replace the partial exemption from the payment of compulsory social security contributions for disability, old age and survivors’ insurance (IVS) contributions, which will in turn be granted from 1 January 2026. Magistra Web Radio’s guest is Matteo Raglio, coordinator of AG Studi e Ricerche.
LISTEN THE PODCAST
AGPill – Mandatory workplace safety training: the latest updates to the 2025 State-Regions Agreement
On 24 May 2025, the new State-Regions Agreement came into force, redefining training requirements in the field of health and safety at work. Notable among the main changes are the introduction of mandatory training for employers and the reform of the roles of managers and supervisors. In this episode of AGPill – “Mandatory training on workplace safety: the latest developments in the 2025 State-Regions Agreement” – Amedeo Mastromarino Horn, Labour Consultant at ArlatiGhislandi, explores the main regulatory provisions, deadlines and implications for companies.
WATCH THE VIDEO
AG Insights – Artificial intelligence: incentives for SMEs and workers
New episode of the AGinsights column dedicated to the world of human resources.
The transition to artificial intelligence for SMEs cannot happen without incentives. There are several measures in place to this purpose. “Artificial intelligence: incentives for SMEs and workers” is the episode dedicated to this topic, which is explored and clarified thanks to the speech by Marcella de Trizio, lawyer at ArlatiGhislandi.