Newsletter april 2025

Italy and Albania – Signature of the agreement on social security

By Law No. 29/2025, published in Official Gazette No. 67 of 21 March 2025, the Agreement of 6 February 2024 between the Italian Republic and the Republic of Albania on social security was ratified. The Agreement became effective on 22 March 2025.

In Italy, the Agreement applies to legislation concerning:

• the general compulsory pension insurance (IVS) for employed and self-employed workers,
• insurance covering sickness, tuberculosis and maternity benefits,
  unemployment insurance,
• special insurance schemes for specific categories of workers.

The Agreement sets out specific rules on the applicable social security legislation, based on the principle of single applicable legislation, as set by art. 5 of the Agreement. Under this principle, workers are subject solely to the social security obligations of the State in which work is performed.

2025 CU certification – Voluntary remediation in case of omitted, late or incorrect submission

As clarified by the Revenue Agency, in case of omitted, late or incorrect submission of the CU certification, it is possible to resort to the voluntary remediation procedure under art. 13 of Legislative Decree No. 472/1997. In such cases, the administrative penalty is reduced based on the day the corrected certification is submitted. This Nova summarises the relevant timeframes for remediation and applicable penalties.

NOVA 26/2025

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Hiring of young workers under 35 – Implementation of the social contribution relief measure

A dedicated decree has set out the implementing provisions for the use of the exemption from the payment of social security contributions in the case of hiring young workers under 35 on a permanent contract, or converting fixed-term contracts into permanent ones. In this regard, it is worth noting that certain provisions contained in the implementing decree differ significantly from those established in the legislation introducing the incentive measure.

NOVA 33/2025

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Incentives for the hiring of women – implementing decree

By means of a dedicated interministerial decree, the conditions and procedures for accessing the exemption from the payment of social security contributions due by the employer who has hired women without a regularly paid job under an open-ended employment contract have been defined. The exemption also applies in the event of the conversion of a fixed-term employment contract into an open-ended one.

NOVA 34/2025

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Tax regime for ‘inpatriates’ – requisites of high qualification

According to a recent position expressed by the Italian Revenue Agency, the high qualification or specialisation requirements for the application of the special tax regime for inbound workers may be deemed satisfied even where the worker concerned does not hold a higher education qualification, provided that such requirements are met on the basis of the professional experience acquired in previous years.

NOVA 27/2025

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Incentive plans (MbO) – taxations of sums converted into welfare measures

According to the Italian Revenue Agency, with regard to the portion of remuneration linked to the achievement of corporate targets (Management by Objectives) and converted, even partially, into welfare benefits, the ordinary tax regime must apply.

This is because, even when converted into a welfare measure or service, this component of remuneration retains an essentially remunerative nature, as it is introduced primarily for the purpose of incentivising employee performance.

NOVA 30/2025

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Resignation by conclusive conduct – operational instructions

The Ministry of Labour and Social Policies has issued initial operational guidance on the rules governing resignations by conclusive conduct, introduced as of 12 January 2025 by the ‘Collegato Lavoro’ Law.

NOVA 24/2025

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Fixed-term employment contract – criteria for the definition of probation period

The Ministry of Labour and Social Policies has issued initial operational guidance on the criteria for determining the probationary period applicable to fixed-term employment contracts, introduced as of 12 January 2025 following the entry into force of the ‘Collegato Lavoro’.

NOVA 25/2025

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Staff leasing, seasonal activities and remote work notifications – Ministerial guidance

The Ministry of Labour and Social Policies has issued initial operational guidance on certain provisions introduced by Law No. 203/2024 (‘Collegato Lavoro’), in force as of 12 January 2025. In particular, the Ministry clarifies the cap on the use of staff leasing, the authentic interpretation of seasonal activities, and the notification requirements relating to remote work.

NOVA 28/2025

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ATECO – New classification effective from 1 April 2025

The new classification of economic activities (ATECO 2025), applicable from 1 April 2025, modifies both the structure and the title and content of the codes provided for in the previous version. INPS has issued guidance on the adoption of the new system, which is used by the Institute as a non-exclusive criterion for determining the employer’s classification for social security and insurance purposes.

NOVA 23/2025

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Professional qualification – inclusion in the UniEmens data flow and mandatory communications

INPS has announced the new procedures for reporting the worker’s professional qualification within the UniEmens data flow, which must be applied starting from the contribution period for May 2025. Specifically, the actual duties performed by each worker during the relevant month must be reported by filling in the ‘QualProf’ element using the new ISTAT coding system under the 2021 Classification of Occupations (CP 2021).

NOVA 29/2025

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Sick leave, maternity/paternity and TBC allowance – 2025 amounts

With circular message No. 72/2025, INPS has specified the daily amounts to be used for calculating sickness, maternity/paternity and tuberculosis allowance for 2025, for certain categories of workers. Without prejudice to the minimum daily wage used for the calculation of contributions due for the majority of employed workers — as set out in circular No. 26/2025 — the amounts examined in this message apply to the following:

• worker-members of companies and cooperative bodies, including de facto cooperatives,
• fixed-term agricultural workers,
• sharecropping family members and small tenant farmers,
• Italian workers employed in non-EU countries with which no social security agreement with Italy,
• domestic and family service workers,
• self-employed workers such as artisans, traders, direct farmers, tenant farmers, sharecroppers, professional agricultural entrepreneurs, and self-employed fishermen in small-scale maritime and inland fishing,
• workers registered with the INPS Separate Management scheme,
• atypical and intermittent workers under art. 75 of Legislative Decree No. 151/2001,
• family members of persons with high or very high care needs due to disability.

INAIL insurance premium – statute of limitations

With circular No. 26/2025, INAIL has amended the rules governing the limitation period for insurance premiums recovered following an inspection. In particular, the Institute clarifies that the five-year limitation period, which applies solely for the purpose of recovering amounts due in respect of premiums and penalties, runs from the final inspection report and no longer from the initial inspection access report, as previously provided for under INAIL circular message No. 1/1999, which is now considered superseded.

As an act initiating the inspection process, the initial access report serves a preparatory function and does not express a clear intention on the part of INAIL to assert a claim for premiums and related charges, since the elements necessary to quantify such a claim are set out in the subsequent final inspection report, which is issued upon conclusion of the inspection.

For the purposes of calculating the limitation period, INAIL further clarifies that the relevant reference date is the deadline for payment of the premium in the self-assessment procedure (16 February), not the deadline for submission of payroll declarations for the annual self-assessment (28 February).

Telecommunications Sector – Access to CIGO, CIGS and Wage Supplementation Allowance Benefits

With message No. 1185/2025, INPS has issued instructions regarding access to CIGO, CIGS and subsidised furlough allowance benefits provided by the bilateral solidarity fund for the telecommunications sector, available to companies operating in the sector.

These benefits supplement the wage supplementation schemes provided for under current legislation during ongoing employment relationships and are granted:

for the entire period authorised by the public decision granting the main benefit, andto all beneficiaries included in the authorisation for the primary benefit.

Access to benefits from the aforementioned Fund takes place through the company ceiling mechanism, calculated at no more than 120% of the ordinary contributions due by the individual employer to the Fund, up to the quarter preceding the start of the benefit period, taking into account any benefits already granted, on any grounds, to the same employer.

This limit does not apply to benefits requested within the Fund’s first three years of operation, i.e. until 31 December 2026.

Cross-Border Workers – Tax Code for Payment of Substitute IRPEF and Surtaxes on Swiss Employment Income

With Resolution No. 27 of 10 April 2025, the Italian Revenue Agency (AdE) announced the introduction of tax code ‘1863’ to be used for payment, via the F24 form, of the substitute IRPEF and regional and municipal surtaxes on employment income earned in Switzerland by cross-border workers.

On this, the Revenue Agency recalls that employees residing:

1. i) in the municipalities listed in Annex 1 to Decree-Law No. 113/2024, and
2. ii) in the municipalities in the Provinces of Brescia and Sondrio listed in Annex 2 to the same Decree-Law,

may opt for the application of a substitute IRPEF and related surtaxes equal to 25% of the taxes applied in Switzerland on the employment income earned there.

Supplementary Pension Schemes – Deductibility of Contributions and Participation Seniority 

Through recent resolutions, the Italian Revenue Agency has provided clarification on supplementary pension schemes with reference to:
i) the deductibility regime applicable to contributions paid into a supplementary pension fund by a first-time employee, and
ii) the criteria for determining participation seniority within the supplementary pension system, for the purpose of applying the reduced tax rate on supplementary pension benefits paid in the form of an annuity or a lump sum.

NOVA 35/2025

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Public procurement – ANAC resolution on applicable CBAs

With Resolution No. 75 of 3 March 2025, ANAC addressed the provisions set out in art. 11 of Legislative Decree No. 36/2023 concerning the application of collective bargaining agreements in the context of public procurement.

Notably, the Authority clarified that the NCBA applied to staff employed in works, services and supplies under public contracts must be closely linked to the activities covered by the contract. Economic operators may indicate a different collective agreement in their offer than the one referred to in the tender notice, provided that it ensures the same protections for employees.

ISTAT – March 2025 consumer price index

In a press release dated 16 April 2025, ISTAT announced the consumer price index for March 2025, set at 121.4 points. This index is used to determine the revaluation coefficients for TFR and employment-related claims.

Resignation by conclusive conduct – further clarifications

The Ministry of Labour and Social Policies has once again addressed the legal mechanism of resignations by conclusive conduct, clarifying that:

1. a provision in a national collective bargaining agreement establishing a period of unjustified absence shorter than 15 days may undermine the system of protection afforded to workers, and
2. the reconstitution of the employment relationship does not occur automatically, but is at the employer’s discretion.

NOVA 31/2025

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Sums paid as settlement – taxation for foreign recipients

Answering query No. 98/2025, the Italian Revenue Agency provided clarification on the taxation of amounts paid under a court settlement, where such amounts are paid when the individual is resident in a foreign country.

Specifically, confirming that amounts paid in connection with the termination of an employment relationship fall within the category of employment income, the Agency reiterated that, since the individual is a non-resident, such amounts are taxable in Italy as they are paid by an Italian-resident entity, regardless of where the work was performed.

Non-compete agreement – Tax regime applicable to paid sums

With reply to query No. 111/2025, the Italian Revenue Agency addressed the tax treatment of amounts paid to a former employee under a non-compete agreement. Confirming the position expressed in its earlier reply No. 783/2021, the tax authority clarified that, in the absence of a direct link between the compensation and the work performed by the employee prior to termination of the employment relationship, such compensation is taxable solely in the worker’s State of tax residence.

However, if the amounts received represent a portion of the remuneration for work performed before termination — paid on a deferred basis — then the ordinary tax regime for employment income applies.

Riders – classification of activities and applicable protection

With circular message No. 9/2025, the Ministry of Labour and Social Policies has provided guidance on the classification of activity and the contractual, social security and insurance protections applicable to bicycle couriers (so-called riders) who perform their work through digital platforms. Depending on the specific organisational arrangements, such work may take the form of:

• Self-employment, characterised by:
  i) the absence of control over the time and place of the work, of managerial powers, and of disciplinary powers, and
  ii) the genuine freedom of the worker to refuse delivery assignments,
• Employment, in which the worker is subject to the managerial, organisational and disciplinary authority of the employer. To establish the existence of a subordinate employment relationship, the technical characteristics of the platform and the algorithm used must be assessed,
• Organised-dependent collaboration (‘collaborazione etero-organizzata’) – i.e., work that is predominantly personal, continuous and organised by the client. Since the worker is required to conform to the organisation set by the client in order to carry out the task, the protections afforded to employees apply.

In the same circular, the Ministry also refers to Directive (EU) No. 2831/2024, which governs the algorithmic management of employment relationships. The directive introduces specific obligations regarding:
i) information and consultation,

1. ii) human oversight, and
   iii) periodic assessment of the impact of platform-driven decisions on the working conditions of the workers concerned.

Uniemens data flow – inclusion and submission of declarations for intermittent workers

With Message No. 1322/2025, INPS outlines the procedures for calculating and reporting information concerning intermittent workers within the UniEmens data flow.

The Institute observes that, under art. 18 of Legislative Decree No. 81/2015, the inclusion of intermittent workers in the company’s workforce must be based on the actual work performed over a multi-month period. Therefore, for the purpose of completing the <ForzaAziendale> element in the UniEmens flow, the hours actually worked by the intermittent worker must be reported in proportion to the theoretical number of hours in a six-month period, as determined in the applicable collective agreement.

Furthermore, starting from the reporting period for April 2025, employers must also submit declarations for intermittent workers without availability allowance who do not receive remuneration. In these cases, only the code ‘NR00’ should be entered in the <TipoLavStat> field.

Payment in advance of TFR – Clarifications from the Labour Inspectorate

With note No. 616/2025, the National Labour Inspectorate addressed the possibility of monthly advance payment of severance pay (TFR) through payroll, clarifying that an individual or collective agreement concerning the granting of TFR advances under art. 2120 of the Italian Civil Code cannot result in an automatic monthly transfer of the accrued portion into the payslip.

This position is justified on the grounds that monthly disbursement of TFR would conflict with the underlying purpose of the institution, which is to provide financial support to the worker upon termination of the employment relationship.

Debts with INPS – new interest rate effective from 23 April 2025

INPS has announced that, effective 23 April 2025, the interest rate for deferral and instalment payments of social security and related debts is reduced to 8.40%.

The rate applied for calculating civil penalties is also reduced, and is now set at 7.90%.

NOVA 32/2025

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Termination of employment during probation period: unlawful if duties other than those assigned upon hiring

With judgment No. 591/2025, the Court of Messina reaffirmed that, in the event of termination due to failure to successfully complete probationary period, where the worker was in fact assigned to duties different from those specified in the relevant clause, the worker is entitled to either continue the probation or, if that is not possible, to compensation for the damage suffered.

JUS 04/2025

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Network agreement and unlawful staff leasing: conditions for applicability

With judgment No. 378/2024, the Court of Perugia found that an unlawful supply of labour had occurred in the context of a network contract between companies, where one of the parties was not a genuine company.

JUS 04/2025

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Union settlement agreement invalid if signed at the employer’s headquarters

With order No. 10065/2025, the Corte di Cassazione ruled that a trade union settlement pursuant to art. 411 of the Italian Code of Civil Procedure (c.p.c.) must be deemed null and void if it is finalised on company premises, even if a trade union representative is present.

JUS 04/2025

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Termination of employment: lawful if notified to the employee’s appointed lawyer via PEC certified email

With judgment No. 7480/2025, Corte di Cassazione held that a disciplinary dismissal is valid even if it is notified only via certified email (PEC) to the employee’s lawyer, provided that the employee had elected domicile at the lawyer’s office during the disciplinary proceedings.

The Court confirmed that, in such cases, service at the elected address satisfies the legal requirements for the validity of the dismissal notice.

JUS 04/2025

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Lawful dismissal of a non-executive employee for extending lunch breaks

Where an employee classified as a quadro (middle manager) repeatedly breaches the working time limits set out in the employment contract, the employer is entitled to terminate the employment for just cause.

Indeed, the exemption from working time limits applies only to employees holding the status of executive (dirigente) or senior managerial staff, and not to quadri. As such, this conduct by a quadro constitutes a serious breach of trust, irreparably damaging the fiduciary element that underpins the employment relationship (Corte di Cassazione, judgment No. 9081 of 6 April 2025).

Stock options assigned to non-resident workers – taxation

Forms of in-kind remuneration consisting of the granting of stock option rights contribute to employment income, calculated on the basis of the fair market value of the shares (art. 9(4)(a) of TUIR).

Where stock options are granted to a non-resident worker, such income is taxable in Italy only in relation to the portion attributable to work performed within Italian territory.

The taxable amount is determined proportionally, based on the ratio between the number of days of work performed in Italy and the total number of working days in the vesting period of the stock options (Corte di Cassazione, judgment No. 10606 of 23 April 2025).

Working hours – on-call availability at night must be properly remunerated

On-call duty requiring an overnight stay at the workplace must be regarded as working time. Therefore, a worker who performs such duty — even in the absence of substantial care-related interventions — is entitled to proportionate and adequate remuneration.

As reaffirmed by the Court of Justice of the European Union in its judgment of 9 March 2021 in Case C-580/19, the definition of working time must be understood in contrast to rest time. The obligation to remain overnight at the workplace significantly restricts the worker’s ability to manage their own time, which can no longer be considered free time.

This principle has been confirmed by the Corte di Cassazione in judgment No. 10648 of 23 April 2025.

‘Collegato Lavoro’ Decree: de-facto resignation between law and operational guidelines

hosted by Marcella de Trizio

With circular message No. 6 of 27 March 2025, the Ministry of Labour clarified certain aspects of the rules on resignations by conclusive conduct (or implicit resignations), governed by art. 7-bis of Legislative Decree No. 151/2015, introduced by art. 19 of Law No. 203/2024.

The legislative provision, which aims to prevent abuse of entitlement to NASpI benefits, nevertheless leaves room for interpretative uncertainties.

Quotidianopiù

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Abuse of leave: subjective element also matters

hosted by Marcella de Trizio

The concept of abuse of leave that may justify dismissal for just cause requires, on the subjective level, the presence of intentional conduct. Such intent cannot be deemed to exist where the employee’s actions were driven by pressing personal values and not aimed at harming the employer’s interests.

This conclusion has been reached in case law concerning an employee who, during parental leave, travelled abroad to care for his ill mother.

Quotidianopiù

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Dismissal and proof of dimensional requisite

In legal proceedings concerning the challenge of dismissal, the employer bears the burden of proving the workforce size in order to exclude the application of the higher protection reserved to those employed at companies above a certain headcount.

Fulfilling this burden of proof may not be straightforward when the company’s workforce includes a significant number of part-time employment contracts.

This case examines:

• the criteria for calculating part-time workers for the purposes of determining workforce size, and
• the methods by which the employer can discharge the corresponding burden of proof.

LABOUR CASE STUDY 01/2025

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Contractual deadlines

Administrative deadlines

Normative deadlines

ISI 2024 Call – Submission of Applications by 30 May 2025

With a public notice dated 18 December 2024, INAIL approved the criteria for granting financial incentives to companies for the implementation of projects concerning health and safety in the workplace for the year 2024, under the ‘ISI 2024’ Call (art. 11(5) of Legislative Decree No. 81/2008 and art. 1(862) et seq. of Law No. 208/2015).

The Call provides funding for the following types of projects, divided into five funding streams:

• Projects for the reduction of occupational disease risks – Funding Axis 1
• Projects for the adoption of organisational models and corporate social responsibility practices – Funding Axis 1
• Projects for the reduction of injury risks – Funding Axis 2
• Projects for the remediation of materials containing asbestos – Funding Axis 3
• Projects for micro and small enterprises operating in specific sectors – Funding Axis 4
• Projects for micro and small enterprises in the primary production of agricultural products – Funding Axis 5

Interested companies must submit their applications for incentives no later than 6:00 PM on 30 May 2025.

HR Analytics and Artificial Intelligence: Towards a New Data Economy Unlocking Information Value: Strategies and Predictive Models

ArlatiGhislandi, in collaboration with ReD OPEN, a spin-off of the University of Milano-Bicocca, is organising the workshop:
“HR Analytics and Artificial Intelligence: Towards a New Data Economy – Unlocking Information Value: Strategies and Predictive Models.”

The event will also feature Syrto, an innovative SME specialising in company intelligence, which is transforming strategic decision-making processes for both companies and financial institutions.

Data generated by the operations of an organisation and by its internal and external interactions constitute an informational asset that allows for the interpretation and understanding of transformative organisational dynamics. As such, the development of consistent entrepreneurial policies, strategies and organisational practices must be grounded in the valorisation of data.

The workshop will explore the legal and economic implications of data use and its impact on organisational structures and decision-making processes.

REGISTER FOR THE EVENT

Career Progression: Transparency and Gender Equality – Marcella de Trizio

hosted by Marcella de Trizio

The topic “Career Progression: Transparency and Gender Equality” will be explored on Radio Magistra by Marcella de Trizio, lawyer at ArlatiGhislandi.

Starting from the well-known Elisabetta Franchi case, the episode will analyse the ruling and the most current aspects concerning gender discrimination in recruitment and HR management processes.

LISTEN THE PODCAST