“Delegated Act” seems to be the buzzword – or perhaps the expedient – used to postpone the transposition of provisions addressing issues of crucial importance for adapting labour law to modern times.
Indeed, Law No. 132/2025, in force since 10 October 2025, which contains provisions and delegations to the Government on artificial intelligence, appears rather sparse. From an immediately applicable standpoint in labour law, the law contains no directly operative provisions, merely setting out – in Articles 11, 13, and 24 – generic statements regarding the use of artificial intelligence in employment, the exercise of intellectual professions, and AI literacy.
If anything, even less exhaustive are the provisions contained in Law No. 144 of 26 September 2025, titled “Delegations to the Government in matters of workers’ remuneration and collective bargaining, as well as control and information procedures”, which entered into force on 18 October 2025. The law outlines the objectives and purposes that the Government is expected to pursue through the adoption of specific legislative decrees, namely:
- to ensure fair and equitable remuneration for workers.
- to introduce, in the workers’ interest, measures encouraging the timely renewal of national collective labour agreements within the timeframes established by the social partners,
- to combat unfair competition phenomena arising from contractual dumping.
There is little else of note in terms of positive law developments; it is, however, worth mentioning the introduction of the national holiday of Saint Francis and of the new immigration quotas decree, which introduces updated operational procedures for the entry of foreign workers.
These topics will be explored in greater depth in our newsletter, with careful analysis of the related case law aspects, alongside the usual compliance calendar and regulatory updates of the month.
Buona lettura,
Marcella De Trizio
Hiring of foreign workers – simplified procedure
Decree-Law No. 146/2025, containing urgent measures on the regular entry of workers and foreign citizens, as well as on the management of migration flows, entered into force on 4 October 2025, following its publication in the Official Gazette No. 230 of 3 October 2025.
Through this Decree-Law, the Government has amended the rules governing the recruitment process for foreign workers laid down in Legislative Decree No. 286/1998. Specifically, the new provisions:
- amend the deadlines within which the Immigration Desk (SUI) must issue the work authorisation (nulla osta),
- strengthen the verification procedures carried out by the competent authorities concerning the accuracy of the information provided for the worker’s entry into the national territory,
- permanently introduce the possibility for employers to pre-complete the work authorisation application forms for both fixed-term and seasonal employment,
- allow foreign workers to carry out work activities on a temporary basis while awaiting the issuance, renewal, or conversion of their residence permit, provided certain conditions are met.
Our update examines only the innovations introduced by the Decree-Law with respect to the procedure for hiring foreign workers entering Italy, without addressing the new rules concerning the management of irregular immigration.
Nova 63/2025
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Collective bargaining, wages and monitoring activities – delegations to the Government
Law No. 144 of 26 September 2025, titled “Delegations to the Government in matters of workers’ remuneration and collective bargaining, as well as of control and information procedures”, entered into force on 18 October 2025. The Law identifies the objectives and purposes that the Government is required to pursue through the adoption of specific legislative decrees.
Pursuant to Article 1(1) of the aforementioned Law, the Government is delegated to adopt, by 18 April 2026, one or more legislative decrees aimed at ensuring that:
- fair and equitable remuneration is guaranteed,
- provisions are introduced – in the interest of workers – encouraging the timely renewal of national collective labour agreements in accordance with the timeframes agreed upon by unions,
- unfair competition arising from “contractual dumping” is prevented.
The latter refers to the practice of applying collective labour agreements conveniently concluded by minor, “sketchy” employers’ and workers’ unions, which contain contractual and economic conditions inferior to those established by the collective labour agreements signed by the comparatively most representative trade unions at national level (art. 51, Legislative Decree No. 81/2015).
Nova 64/2025
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AI and Labour Law – the National Framework comes into force
Without prejudice to the provisions on artificial intelligence set out in Regulation (EU) 2024/1689 of 13 June 2024, Law No. 132/2025, effective from 10 October 2025, introduces provisions and delegations to the Government concerning AI.
While the structure of the above-mentioned law introduces criminal provisions defining new offences and includes specific rules on copyright, healthcare, public administration, security and national defence, as well as on economic development, research and experimentation, outlining at the same time the initial institutional architecture to implement a national AI strategy and targeted promotional measures, this article focuses solely on Articles 11, 13, and 24 of the law, which respectively concern:
i) the use of artificial intelligence in the field of employment,
ii) the exercise of intellectual professions, and
iii) AI literacy.
Nova 65/2025
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Foreign workers – entry quota planning for 2026–2028
Through Decree of the President of the Council of Ministers (DPCM) of 2 October 2025, published on Official Gazette issue no. 240 of 15 October 2025, the planning of legal entry quotas for foreign workers into Italy for the 2026–2028 period has been determined.
The decree provides that, for reasons of seasonal and non-seasonal employment as well as self-employed work, foreign citizens residing abroad may be admitted to Italy within the following overall quotas:
- 164,850 entries for 2026,
- 165,850 entries for 2027,
- 166,850 entries for 2028.
Establishment of the National Holiday on 4 October starting from 2026
With Law No. 151/2025, published in the Official Gazette No. 236 of 10 October 2025 and effective from 1 January 2026, the legislator has established the national holiday of Saint Francis of Assisi, patron saint of Italy, to be celebrated on 4 October each year.
Nova 66/2025
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Entry of foreign workers for the 2026–2028 period – procedural details
Following the publication of the Decree of the President of the Council of Ministers (DPCM) of 2 October 2025, the Ministry of the Interior, through a joint circular issued on 16 October 2025, provided clarifications regarding the entry procedures for seasonal and non-seasonal foreign workers for the 2026 – 2028 period.
As regards non-seasonal employment, the entry of foreign workers is authorised for the following economic sectors and occupations:
- agriculture, forestry and fishing,
- food, beverage and tobacco industries,
- textile, clothing and footwear industries,
- metallurgical and metal product industries,
- other manufacturing industries,
- construction,
- wholesale and retail trade,
- accommodation and catering services,
- tourism services,
- transport, logistics and warehousing services,
- business and personal support services,
- healthcare, social care and private health services,
- and other service sectors.
Nova 68/2025
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Assignment of One-Fifth of Salary: Updated Rates for the Fourth Quarter of 2025
With Message No. 2953/2025, INPS has published the interest rates applicable to loans repayable through assignment of one-fifth of salary or pension (cessione del quinto) for the last quarter of 2025.
The new rates are set out in the table below:
| Loan Amount (EUR) | Average Rate (%) | Usury Threshold (%) |
| Up to 15,000 EUR | 13.37 | 20.7125 |
| Over 15,000 EUR | 9.19 | 15.4875 |
Air Transport Solidarity Fund: submission of applications for the financing of training programmes
With Message No. 3030/2025, INPS provided guidance on the procedures for submitting online applications to access funding for professional retraining programmes financed by the Air Transport Solidarity Fund and intended for workers benefiting from CIGS subsidised furlough or NASPI unemployment benefit. Each application submitted by employers or their intermediaries is assigned an ID code (ticket) automatically generated by the system. This ticket is designed to standardise the procedural management of such applications with that of other solidarity funds and must not be used for reporting events in the UniEmens data flows.
Special mobility benefits for workers in complex crisis areas – applications by regional authorities
With circular message No. 16/2025, the Ministry of Labour and Social Policies has issued clarifications regarding the applications for funding of special mobility benefits (mobilità in deroga) granted to workers who:
i) operate in a recognised complex industrial crisis area, and
ii) have been recipients of ordinary or derogatory mobility benefits since 1 January 2017 (art. 53-ter of Decree-Law No. 50/2017, converted into Law No. 96/2017).
Applications for the financing of such measures must be submitted by regional Authorities to the Directorate-General of the Ministry of Labour, specifying:
- the financial requirements,
- the list of potential beneficiaries,
- the Active Labour Policy Plan adopted, and
- a report detailing the measures to be implemented for the retraining and re-employment of the workers concerned.
ISTAT – Consumer Price Index for September 2025
In a press release dated 16 October 2025, ISTAT announced the consumer price index for September 2025, which stands at 121.7 points. This index serves as the basis for calculating the revaluation coefficients applicable to severance pay (TFR) and employment-related credits.
Compliance with social contribution obligations – conditions for the issuance of DURC certificate
With ruling No. 3/2025, the Ministry of Labour and Social Policies clarified regarding the certification of compliance with social security and welfare contribution payments, as well as INAIL insurance premiums.
The Ministry addressed the threshold limit within which any discrepancy between the amounts due and those paid is considered “non-material” and, therefore, does not prevent the issuance of the Unified Document of Social Security Compliance (DURC).
Specifically, the DURC must still be issued when the discrepancy between the total amount due and the amount actually paid does not exceed EUR 150, including any legal accessories such as penalties and interest. This tolerance applies to each social security institution and construction workers’ fund individually.
The Ministry also clarified that civil penalties are considered accessory components of contribution omissions and must therefore be included when calculating the overall discrepancy threshold for DURC certification purposes.
Nova 67/2025
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Issuance of “Congruity DURC” certificate for companies outside the construction sector
With Ruling No. 4/2025, the Ministry of Labour and Social Policies addressed the applicability of the “Congruity DURC” certificate to companies that, while performing occasional construction-related activities, do not belong to the construction sector.
The Ministry clarified that the congruity check applies only to interventions carried out within the construction sector and is limited to the specific construction site in which work is performed. Furthermore, registration with a Construction Workers’ Fund (Cassa Edile) is strictly linked to:
i) the primary activity carried out by the company,
ii) the specific sector in which it operates, and
iii) the collective bargaining agreement applied.
Consequently, companies whose main activity is not construction are required to request the DURC of congruity only for the construction work actually performed on the site, but are not obliged to register with a Construction Workers’ Fund.
Compliance with social contribution duties – conditions for DURC compliance certification
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 considered “non-serious” and therefore does not prevent the issuance of DURC certification.
Entities authorised to issue the DURC are, in any case, required to release it to the requesting company when the conditions set out in art. 3(2)(3) of Ministerial Decree of 30 January 2015 are met. Without prejudice to the other conditions established by said provision, the Ministry’s ruling focuses on the requirement of “non-serious discrepancy” between the amounts due and those actually paid, assessed for each social security institution and each construction workers’ fund (Cassa Edile).
A discrepancy is deemed non-serious when the difference between the amounts due and those paid is equal to or less than EUR 150, including any statutory accessory charges.
The Ministry further clarified that, for the purposes of determining this threshold, both contribution debts and any accrued penalties and interest must be considered. Civil penalties are regarded as an accessory element of unpaid contributions and, being automatically applicable, are functionally linked to the failure or delay in payment. Therefore, when a company’s debt towards the social security (or insurance) institution consists solely of civil penalties, such debt is nevertheless considered to stem from unpaid social contribution and remains subject to the aforementioned EUR 150 threshold for the purpose of certifying contribution compliance.
As part of a proactive collaboration between companies, intermediary subjects and INPS, it is worth noting that, as of 24 June 2024, the Institute has introduced the “pre-DURC” functionality, which – through a dedicated electronic platform (Ve.R.A.) – allows companies to anticipate and address any irregularities that might affect the issuance of DURC certification.
RegtoDate 09/2025
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Isopensione early retirement scheme – INPS guidelines on UniEmens Reporting
With message No. 3166/2025, INPS provided detailed instructions on how to correctly structure the UniEmens data flow for employees benefiting from early retirement agreements (isopensione), as set out in art. 4(1)(7-ter) of Law No. 92/2012. Under these agreements, the employer bears the cost of the notional social contribution charges required to enable the employee to reach pension eligibility.
Specifically, the Institute clarified that employers who have submitted an application for the isopensione procedure must report this status in the UniEmens flow by entering the value “V” — meaning “Workers in early retirement under art. 4 of Law No. 92/2012. Application submitted as of 1 May 2015” — within the <Qualifica1> element.
This update ensures uniformity and accuracy in the reporting of employment events involving early retirement schemes, facilitating the correct processing of contributions and benefits.
In our October issue of JUS, we examine several rulings by Corte di Cassazione and a significant decision by the Court of La Spezia, noteworthy for having applied the criteria established by Judgment No. 118/2018 of Corte Costituzionale.
The issue of the disciplinary relevance of an employee’s conduct outside working hours and the workplace represents a complex topic in labour law. It requires balancing the employer’s right to protect legitimate business interests and the employee’s right to private life. Case law has gradually developed (more or less) established principles to define the boundaries within which extra-work conduct may legitimately affect the employment relationship, to the extent of justifying disciplinary sanctions, including dismissal.
The core of the matter lies in the concept of fiduciary trust. Off-duty conduct becomes disciplinarily relevant when it irreparably undermines the trust that the employer places in the employee. It is not necessary for the behaviour to occur during working hours or while performing work duties; what matters is its capacity to compromise the employer’s expectations regarding the employee’s future, correct fulfilment of contractual obligations.
Jus 09/2025
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Work-related injury – burden of proof for damage compensation
In the event of a workplace injury sustained by an employee who failed to properly use personal protective equipment (PPE), the burden of proof for compensation purposes lies with the employer, who must demonstrate compliance with all safety obligations imposed by Legislative Decree No. 81/2008, concerning the preventive measures necessary to safeguard workers’ health and safety (Corte di Cassazione, 24 September 2025, No. 26021).
According to consolidated case law, “the employer is liable even for damages attributable to the negligence or recklessness of employees, or to the breach by the latter of safety regulations or instructions.”
In such circumstances, the employee may be deemed responsible only in cases of abnormal, unforeseeable, or excessive conduct. The worker is required to prove the causal link between the work activity performed and the injury suffered.
Safety in contracting – liability of the principal in the event of work-related accident
Within the framework of a service contract, the principal (client) may be held liable for a workplace injury suffered by an employee of the contracting company when (Corte di Cassazione, 12 September 2025, No. 25113):
- the principal has legal control or possession of the premises where the contracted work is carried out, and
- the principal has failed to comply with the obligations laid down in Article 26 of Legislative Decree No. 81/2008, concerning interference risks and the protection of health and safety in contract work settings.
Protection of workplace safety – delegation of functions in the event of employer interference
In the context of occupational health and safety, Art. 16 of Legislative Decree No. 81/2008 allows the employer to formally delegate specific duties to another person, provided that the delegate possesses the necessary professional competence and experience, unless such delegation is expressly excluded by law.
For a delegation of functions to be valid and effective, it must grant the delegate real managerial autonomy and spending authority. Moreover, it presupposes that the employer has not retained specific supervisory duties over the delegate’s activities.
Therefore, where the organisational structure assigns the employer the role of Head of the Prevention and Protection Service, thereby maintaining active oversight of all aspects concerning the prevention of workplace accidents, the employer remains directly liable for ensuring the proper execution of company operations aimed at preventing injuries (Corte di Cassazione, 26 September 2025, No. 32030).
Supplementary allowance for Executives not subject to social security contribution charges
The supplementary allowance provided for under the NCBA for Executives of the Industrial sector, granted in the event of unjustified dismissal, has a compensatory nature and is not subject to social security contribution. According to the Court, only sums paid to the employee as remuneration for work performed or that the employee would have been entitled to perform fall within the scope of contribution liability (Corte di Cassazione, 5 October 2025, No. 26757).
The Court clarified that the payment of this allowance is intended to compensate the employee for the employer’s contractual breach, serving a punitive and deterrent function, rather than to remunerate the employee for the failure to perform work activities.
Publicly owned Companies – regulation of employment relationships
The employment relationships of publicly owned companies are governed by the rules of private labour law and the relevant collective bargaining agreements (Corte di Cassazione, 3 October 2025, No. 26666). More specifically, any reductions in the salary of employees working for an in-house company responsible for the management of public services cannot be based on public spending containment measures. Such reductions may be introduced only through second-level collective bargaining, in accordance with the labour law provisions applicable to the private sector.
Justifiability of disciplinary dismissal of executives
The concept of “justifiability” in the context of the disciplinary dismissal of executives is based on the bond of trust between the employer and the executive. This bond may be compromised even by the executive’s inadequacy with respect to the employer’s legitimate expectations, considering the nature of the duties actually performed (Corte di Cassazione, 2 October 2025, No. 26609).
In such cases, the dismissal may be deemed legitimate even in the absence of just cause, and therefore, the executive is not entitled to the supplementary indemnity provided for under the relevant collective bargaining agreement.
Workplace safety – supervisor’s duty to monitor
Within a company’s health and safety protection system, the supervisor (“preposto“) is required not only to issue directives ensuring compliance with the obligations set out in Legislative Decree No. 81/2008, but also to actively monitor that workers correctly follow such instructions, exercising a genuine initiative power.
Therefore, in the event of a work-related accident involving an employee, the supervisor may be held liable for failure to supervise, pursuant to art. 19 of Legislative Decree No. 81/2008 (Corte di Cassazione, 1 October 2025, No. 32520).
Pay equity: developments in the pre-hiring phase
by Marcella De Trizio
AG addressed the topic “Pay equity: developments in the pre-hiring phase”, published in QuotidianoPiù by Giuffrè Francis Lefebvre, authored by Marcella de Trizio.
Among the legislative changes that Italy must introduce when transposing the EU Pay Transparency Directive, one of the most notable concerns the recruitment phase: whereas today it is often the candidate who is asked to provide salary expectations, from 7 June 2026 this approach will be reversed.
QuotidianoPiù by Giuffrè Francis Lefebvre
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Tax control framework: risk profiles related to the taxation of employment income
by Daniela Ghislandi and Luca Barbieri
AG examined the topic “tax control framework: risk profiles related to the taxation of employment income” with an article published in issue no. 39 of Diritto & Pratica del Lavoro, by Wolters Kluwer, penned by Daniela Ghislandi and Luca Barbieri.
The contribution examines the cooperative compliance regime, applicable to companies that have implemented a tax risk management system. It outlines the structure and operating principles of such systems and discusses the benefits arising from joining the regime, based on mutual trust with the Italian Revenue Agency.
The analysis focuses particularly on risks related to the employer’s withholding obligations in connection with the payment of employment and assimilated income. The authors also highlight how the data produced by the compliance system – and traceable through its information flows – can serve purposes of both corporate sustainability reporting and management of fiscal risks linked to joint liability.
This article is especially significant as it combines a technical-tax perspective with expert insight from the field of HR governance and consultancy.
Diritto & Pratica del Lavoro by Wolters Kluwer
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AI Systems and Risk Management in Real-World Testing: Legal and Organisational Implications
by Luca Barbieri and Andrea Rossetti
AG examined the topic “Adoption of a High-Risk AI System: The Liability of Corporate Directors” in an article published in NT+ Lavoro by Il Sole 24 Ore, authored by Luca Barbieri.
The decision to adopt an AI system represents a strategic management act with major repercussions for a company’s organisational structure, production processes, and business strategies. Such a choice entails potential liability issues, including criminal liability, for directors—particularly where the system’s selection is not based on thorough preliminary analysis and rigorous technical and organisational assessment, pursuant to art. 2380-bis(1) and 2381(3)(5) of Codice Civile.
NT+ Lavoro by Il Sole 24
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Transfer of business unit: when the employee is passed to the transferee
This article examines the requirements for the legitimate transfer of a business unit, based on the specific criteria established not only by current legislation and by case law. The concise wording of the relevant statutory provision has, in fact, led to numerous interpretative and practical challenges in its application.
Labour case study 03/2025
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Contractual Deadlines
| 1 |
| SOCIAL COOPERATIVES
Temporary additional salary item
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| TERTIARY SECTOR – CONFCOMMERCIO |
| New minimum salaries
The NCBA of 22 March 2024 for employees of the tertiary sector provides for increases in minimum pay rates. |
| TOURISM – CONFINDUSTRIA |
| One-off lump payment (travel agencies)
he NCBA of 21 December 2024 for employees of companies in the tourism industry provides, for the travel and tourism sector, the payment of a one-off sum. |
Administrative Deadlines
| 17 | 20 | 30 |
| 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.
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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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ENASARCO
Principals in agency contracts must pay social security contribution for agents for the third quarter of 2025. The payment must be made within the ordinary deadlines established for ENASARCO, INPS, and, where applicable, insurance contribution, covering the period July–September 2025. |
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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| 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 Deadline
| 10 | 20 | 30 |
| Tax assistance
The transmission of the accounting results of the supplementary 2025 Form 730 is required. A copy of the processed supplementary Form 730/2025 and the related settlement statement (supplementary Form 730-3) must be delivered.
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INAIL self-assessment
Payment of the 4thinstalment of INAIL contribution premium.
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Procurement contracts
Contractors and subcontractors involved in contracts exceeding EUR 200,000 must submit the receipts of the withholding tax payments made on behalf of their employees for the previous month or, if exempted, a copy of the tax compliance certificate.
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International mobility of incoming workers – legal, managerial, fiscal and administrative elements
Wednesday, 26 November 2025 – from 2:30 p.m. to 6:00 p.m.
ArlatiGhislandi is organising at Palazzo Chiesa a workshop aimed at illustrating the regulatory framework governing the international mobility of workers, also in light of recent case law and administrative practice.
The session will focus in particular on the management and administrative aspects of procedures for the entry of workers into Italy, as well as on related remuneration policies.
Through participation in the workshop, attendees will gain the necessary knowledge of procedures for the posting of EU and non-EU workers to Italy, and on the application of the special tax regime for inbound workers, supported by practical case studies.