Collective bargaining, guaranteed by Article 39 of the Italian Constitution, has increasingly evolved in recent years from its traditional role of establishing the (minimum) rules governing individual employment contracts. Initially through judicial interpretation and subsequently through legislative intervention, it has become the main benchmark for assessing whether a given economic and regulatory treatment complies with the applicable legal standards.
Recent examples include the principle of equal pay between men and women, the extensive body of legislation governing public and private procurement, and, most recently, Decree-Law No. 62/2026 on the concept of a “fair wage”. Article 7 of that Decree provides that: “Collective bargaining constitutes, for the purposes and effects of Article 36 of the Constitution, the instrument for determining a fair wage, ensuring that workers receive an overall economic treatment commensurate with the quantity and quality of the work performed”.
The plurality of collective bargaining agreements, together with the fact that several productive sectors are covered by more than one National Collective Bargaining Agreement (NCBA), makes it essential to identify clearly and transparently the NCBA intended to govern the employment relationship.
For this reason, Decree-Law No. 62/2026 has introduced additional information obligations applicable both to the employment contract and to the payslip, requiring employers to indicate the unique alphanumeric code assigned to the applicable NCBA.
Buona lettura,
Marcella De Trizio
Pay and gender equality – Transparency principles
With effect from 7 June 2026, Legislative Decree No. 96/2026 have entered into force. Aimed at strengthening the application of the principle of equal pay for men and women for the same work or for work of equal value, the decree implements the provisions set by Directive (EU) 2023/970 and introduces specific information rights on […]
RegToDate 06/2026
Recruitment of foreign workers – Single permit for residence and work
In implementation of Directive (EU) 2024/1233, the legislature has enacted Legislative Decree No. 83/2026, regulating the procedure for recruiting foreign workers and the issuance and renewal of permits allowing workers from non-EU Countries to reside and work within the territory of the State. The decree, which has been in force since 4 June 2026, amends Legislative Decree No. 286/1998 by extending the procedural time limits […]
RegToDate 08/2026
Work abroad – Notional remuneration for 2026
By interministerial decree of 29 May 2026, the Minister of Labour and Social Policies, in agreement with the Minister of Economy and Finance, determined the notional remuneration for workers abroad for 2026. Such remuneration, set out in tables divided by sector, category and professional band, constitutes the basis for calculating: – contribution due for compulsory insurance schemes for Italian […]
RegToDate 09/2026
INAIL benefits for physicians exposed to ionising radiation – revaluation
By Ministerial Decree No. 55/2026, the Ministry of Labour announced the notional remuneration and the revaluation of the cash benefits payable to physicians exposed to ionising radiation, with effect from 1 July 2026.
From that date, the notional annual remuneration to be used as the basis for calculating the cash benefits paid by INAIL to physicians exposed to ionising radiation is set at EUR 67,802.97, while cash benefits already in payment shall be revalued by applying a revaluation coefficient of 1.014.
Instalment payment of social contribution debts – INPS regulation
By circular message no. 60/2026, INPS sets out the rules governing the payment by instalments of outstanding social security contribution and related ancillary charges, in light of Article 23 of Law No. 203/2024 and the INPS Regulation of 24 October 2025.
Specifically, payment by instalments may be granted in the following circumstances:
- where a temporary and objectively demonstrated financial difficulty is declared, for debts of up to EUR 500,000.00, repayment may be authorised over a maximum of 36 monthly instalments,
- where a temporary and objectively demonstrated financial difficulty is declared, for debts exceeding EUR 500,000.00, repayment may be authorised over a maximum of 60 monthly instalments.
In order to obtain an instalment arrangement, the taxpayer must declare that the objectively demonstrated financial difficulty is temporary in nature. This requirement enables INPS to consider that there is a realistic prospect of financial recovery and of overcoming the state of financial distress, consistently with the purpose of the instalment payment scheme.
INAIL premiums – Minimum remuneration threshold for 2026
By circular message No. 25/2026, INAIL announces the minimum daily remuneration threshold, revalued in line with the increase in the average cost-of-living index ascertained by ISTAT, on the basis of which to calculate i) ordinary insurance premiums and ii) special flat-rate premiums for 2026. The Institute also notes that such premiums are calculated on the basis of minimum assessable remuneration, […]
RegToDate 07/2026
Social security protection for sickness in cases of complex outpatient procedures
By circular message no. 65/2026, INPS has issued guidance on the recognition of social security sickness benefits in cases involving complex outpatient procedures treated as equivalent to day-hospital care, as well as in cases involving stays at specific healthcare facilities, taking into account the organisational developments within the Italian National Health Service.
ISTAT – Consumer Price Index for May 2026
With press release of 15 June 2026, ISTAT announced that the Consumer Price Index for May 2026 stood at 102.8 points. This index is used to determine the revaluation coefficients applicable to the severance indemnity (TFR) and employment-related claims.
Where an employer pays an advance on the employee’s TFR before termination of the employment relationship, the revaluation rate applies to the entire amount accrued up to the payroll period in which the advance is paid. For the remaining payroll periods of the relevant year, the same revaluation rate applies only to the portion of the TFR remaining with the employer, net of the amount paid in advance.
Lastly, it should be noted that the portion of the TFR paid by employees into supplementary pension schemes is not subject to revaluation.
Performance bonuses – Substitute tax also in the event of conversion into welfare benefits
By resolution No. 22/2026, the Financial Administration has intervened on the substitute tax regime applicable to performance bonuses paid during 2026. Art. 1(8,9) of Law No. 199/2025 (2026 Budget Law) provides that, in relation to performance bonuses paid during 2026 and 2027, the substitute tax for IRPEF income tax and regional and municipal surcharges, introduced by art. 1(182) of […]
RegToDate 10/2026
Recruitment of young persons, disadvantaged women and workers in ZES regions – Submission of applications for contribution exemption
By messages Nos. 1966, 1968 and 1970 of 2026, INPS provides operational guidance on the use of the incentives introduced by the so-called ‘Decreto Lavoro’ (arts. 1, 2 and 3 of Decree-Law No. 62/2026) for new hires in 2026 of i) young workers, ii) ‘disadvantaged’ women or iii) workers assigned to production units established in the single Special Economic Zone for Southern Italy (ZES). Without prejudice […]
RegToDate 11/2026
Contribution debts – New interest rate from 17 June 2026
By monetary policy decision of 11 June 2026, the European Central Bank (ECB) increased, with effect from 17 June 2026, the interest rate on the Eurosystem’s main refinancing operations (MRO) – formerly the Official Reference Rate – from 2.15 to 2.40 percentage points. Following the increase in the MRO, INPS clarified, by circular message No. 64/2026, that, […]
RegToDate 12/2026
Guidelines for the protection of workers from risks associated with high temperatures
The Conference of the Regions and Autonomous Provinces has published the Guidelines for the Protection of Workers from Heat and Solar Radiation, setting out the measures that employers are required to adopt in order to protect workers from the risks arising from carrying out work activities in conditions of high temperatures.
These guidelines also include a checklist designed to enable employers to carry out a preliminary assessment of whether microclimatic risks are present in a given work activity, irrespective of the type of activity concerned and regardless of whether it is performed indoors or outdoors.
Safety on construction sites – how to recover points under the points-based licence system
By note No. 4634 of 24 June 2026, the National Labour Inspectorate (INL) specifies the health and safety training activities that enable undertakings operating on temporary or mobile construction sites to recover points deducted from their points-based licence as a result of breaches of occupational health and safety legislation.
Notably, for training credits to be recognised, employers must organise the training programmes in accordance with the following requirements:
- training providers must be those identified under the State-Regions Agreement of 17 April 2025, with the exception of the employer,
- training courses may be delivered in person and/or by synchronous videoconference, provided that the Commission does not consider the latter delivery method incompatible with the training objectives, in accordance with the provisions of the State-Regions Agreement of 17 April 2025,
- for both in-person and synchronous videoconference courses, the maximum number of participants is 30,
- the training course must be directly related to the breaches that resulted in the deduction of licence points; accordingly, the Commission, including upon the applicant’s proposal, shall determine the course content,
- trainers must satisfy the qualification requirements laid down by the Interministerial Decree of 6 March 2013,
- the certificate of attendance must include the participant’s details, the name of the training provider, the type and duration of the course, the method of delivery, the signature of the legal representative of the training provider, together with the date and place of issue.
Supplementary pension provision – Initial guidance on the automatic enrolment mechanism
The online portal dedicated to supplementary pension provision, created by the Ministry of Labour in order to assist citizens in planning a supplementary pension, is now available. The portal includes, in a dedicated section, answers to the most frequently asked questions regarding the new mechanism for automatic enrolment and allocation of TFR, introduced by art. 1, para. 204, letters b) and c), of […]
RegToDate 13/2026
Enrolment in supplementary pension funds – COVIP directives
By Resolution of 19 June 2026, COVIP published on its institutional website the expected directives concerning the mechanism for automatic enrolment in the supplementary pension system introduced by Law No. 199/2025 for employees hired in the private sector from 1 July 2026. Issued pursuant to art. 1(205) of Law no. 199/2025, those directives fully replace, from 1 July 2026, the guidance previously issued by COVIP by […]
RegToDate 14/2026
JUS – The Case Law Review Journal
In our June issue of JUS, the decisions under review concern: (i) contracts for services and the risk of the employment relationship being deemed to exist directly with the principal; (ii) the admissibility of establishing a Unitary Workplace Trade Union Body (RSU) by a trade union organisation that is not a signatory to the NCBA applied by the employer; (iii) termination of an agency agreement by way of resignation not accompanied by contemporaneous reasons, and the validity of a stability agreement; and (iv) workplace harassment by colleagues giving rise to an employer’s liability for damages.
Jus 06/2026
Dismissal and failure to notify the employee of the relevant disciplinary infraction
Dismissal imposed without prior notification of the alleged disciplinary misconduct, as required under Article 7 of Law No. 300/1970, does not render the dismissal null and void. Rather, it results in the absence of the disciplinary procedure as a whole, with the consequence that the reinstatement remedy applies (Corte di Cassazione, 1 June 2026, No. 17208).
Insurance sector: tentative agreement 13 May 2026
By Luca Barbieri, Luca Mariani and Matteo Raglio
AG addressed the topic “Insurance Sector: Draft Renewal Agreement of 13 May 2026” in an article published in Diritto & Pratica del Lavoro, by Wolters Kluwer, authored by Luca Barbieri, Luca Mariani and Matteo Raglio.
The article examines the most significant developments introduced by the Draft Agreement of 13 May 2026 renewing the NCBA for non-executive employees of insurance companies.
Notably particular, the article highlights: (i) the Parties’ joint declaration on the use of AI systems within the insurance sector; (ii) the amendments to the classification and grading system; (iii) the strengthening of protections for carers and employees with disabilities; (iv) the revision of the rules governing sickness absence and occupational accidents; and (v) the introduction of the right to disconnect for employees performing administrative functions.
Pay equity: metrics and criteria for assessing work value
By Luca Barbieri
AG addressed the topic “Pay Equity: Criteria and Metrics for Assessing the Value of Work” in an article published in Diritto & Pratica del Lavoro, by Wolters Kluwer, authored by Luca Barbieri.
The article examines the principal innovations introduced by Legislative Decree No. 96 of 7 May 2026, which entered into force on 7 June 2026, implementing Directive (EU) 2023/970 of 10 May 2023. The Directive aims to strengthen the application of the principle of equal pay for men and women for the same work or work of equal value through enhanced pay transparency and the introduction of effective enforcement mechanisms.
Specific attention is devoted to the criteria and objective metrics for assessing the value of work, which constitute the cornerstone of the new legislative framework and provide employers with the reference parameters for designing transparent, non-discriminatory and gender-neutral pay structures.
CONCRACTUAL DEADLINES
| 1 |
| MOTORWAYS AND ROADS (ANAS)
Meal allowance
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| PRIVATE HEALTHCARE – ANPIT |
| METALWORKING – SMI (CONFAPI) |
| Equalisation allowance
The NCBA of 24 July 2025 for employees of small and medium-sized metalworking and plant installation undertakings provides for the payment of an equalisation allowance to employees working in companies where no second-level collective bargaining agreement containing economic provisions is in place and who, during the previous year, received remuneration consisting exclusively of pay elements established by the NCBA.
New minimum pay rates The NCBA of 26 July 2024 for employees of private healthcare facilities and social and healthcare services provides for pay increases with effect from 1 July 2026.
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| CHEMICAL INDUSTRY |
| New minimum pay rates and IPO allowance
The NCBA of 15 April 2025 for employees in the chemical, pharmaceutical, chemical fibres, abrasives, lubricants and LPG industries provides for pay increases with effect from 1 July 2026.
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| FILM INDUSTRY – PRODUCTION |
| New Minimum Pay Rates
The NCBA of 23 July 2025 for employees in the film and audiovisual industry provides for pay increases with effect from 1 July 2026. |
| ENERGY AND PETROLEUM |
| New Minimum Pay Rates
The NCBA of 16 April 2025 for employees in the petroleum exploration, extraction, refining, cogeneration, processing and distribution industries (excluding the exploration, extraction and processing of asphaltic and bituminous rocks), as well as employees in the ENI energy sector, provides for pay increases with effect from 1 July 2026. |
| GAS AND WATER
New Minimum Pay Rates The NCBA of 8 May 2025 for employees of companies operating in the gas and water sectors provides for pay increases with effect from 1 July 2026. |
| PRINTING AND PUBLISHING – INDUSTRIAL COMPANIES
New Minimum Pay Rates The NCBA of 19 December 2023 for employees of printing and related companies and publishing companies, including multimedia publishers, provides for pay increases with effect from 1 July 2026. |
| CARE SERVICES
Guaranteed Remuneration Element (EGR) The NCBA of 2 February 2024 for employees of ANPAS ODV, the National Confederation of the Misericordie d’Italia ODV and other Third Sector organisations provides that employees to whom the former ANPAS NCBA applied shall receive, together with their July salary each year, a Guaranteed Remuneration Element (EGR) of EUR 120.00 per year, payable to employees in service at the date of payment and proportionately reduced in the case of part-time employment. |
| CARE SERVICES – ANPIT
Intermittent Work The NCBA of 26 July 2024 for employees in the care and social healthcare services sector provides for pay increases with effect from 1 July 2026.
New Minimum Pay Rates The NCBA of 26 July 2024 for employees in the care and social healthcare services sector provides for pay increases with effect from 1 July 2026. |
ADMINISTRATIVE DEADLINES
| 16 | 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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PREVINDAI
Employers in the industrial sector are required to pay social contribution paid to enrolled executives in the previous quarter. |
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. |
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| Payment of TFR contribution to INPS Treasury Fund
Employers who reached a headcount of 60 employees at the end of 2025 are under obligation to pay previously accrued TFR to the fund, without penalties. |
NORMATIVE DEADLINES
| 1 | 23 |
| ‘730’ form: reimbursements and withholdings
Tax withholding agents must withhold further tax due to be paid by employees (1st instalment) or pay reimbursements.
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Fiscal assistance
Tax withholding agents must provide employees with a copy of the processed 2026 Form 730 tax return and the corresponding tax calculation statement in respect of returns submitted between 1 June and 20 June 2026. |
| TFR for newly hired employees
For newly hired employees, the automatic enrolment regime in the supplementary pension scheme shall take effect where no alternative choice is made within 60 days of commencement of employment. |
Service contracts
Contractors and subcontractors performing contracts with a value exceeding EUR 200,000 are required to submit evidence of payment of the withholding taxes deducted from their employees’ remuneration during the preceding month or, where exempt from this obligation, a copy of their Tax Compliance Certificate. |