Union dynamics have been particularly lively in the past month; among the main developments are the renewal of the CCNL for electricians and the territorial agreements related to the Jubilee in the tertiary sector.
From the perspective of administrative practices, we note the awaited clarifications regarding incentives and exemptions provided by the latest budget law, as well as the usual administrative guidelines at the start of the year on foreign conventional salaries, model 770, minimum and maximum INPS contributions, as well as CIGS and NASpI.
Work Abroad – Conventional Salaries for 2025
By interministerial decree of 16 January 2025, the values related to conventional salaries valid for the year 2025 for workers posted abroad have been determined.
Nova 15/2025
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Call Centre Workers: CIGS Benefits for 2025
By the D.I. of 16 January 2025, the Ministry of Labour, in concert with the Ministry of Economy, announced the refinancing of an allowance equal to the CIGS subsidised furlough treatment for a maximum of 12 months, in favour of employees of call centre companies. As provided by Art. 1(195) of Law No. 207/2024, the allowance is granted to workers employed with subordinate contracts, including apprentices, but not executives (Art. 1, Legislative Decree No. 148/2015), for periods of suspension or reduction of work, when it is not possible to resort to the benefits of the Bilateral Telecommunications Sector Solidarity Fund.
Approval of Form 770/2025
With Provision No. 75896/2025, Agenzia delle Entrate has announced the approval of Form 770/2025 for the 2024 tax year. The new form is accompanied by the following documentation:
- Instructions for filling in, concerning payment data, credits, and offsets,
- Technical specifications for the electronic transmission of the data contained in the model.
ISTAT – Consumer Price Index for January 2025
In a press release dated 21 February 2025, ISTAT announced the consumer price index for January 2025, which stood at 120.9 points. This index is used to determine the revaluation coefficients for severance pay and work credits.
Digital Nomads – Entry into Italy, Social Contribution and Tax
The figure of the ‘digital nomad’ represents an opportunity to reconcile the productive needs of the company with the organisational needs of the worker. This analysis defines the discipline of this particular type of foreign self-employed worker, from the simplified procedures for entering Italy to the contribution and tax regimes.
Analysis 02/2025
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Productivity Agreements Increasing in February 2025
According to the report of 17 February 2025, the Ministry of Labour recorded a 40.8% increase in productivity agreements filed in the first two weeks of February 2025, compared to the same period in 2024. The average annual bonus granted is EUR 1,565 per capita.
Training of Workers – Objectives of the New Skills Fund
Through the New Skills Fund (Fondo Nuove Competenze), employers who have signed a collective agreement to adjust working hours for training purposes can finance training activities and expand their employees’ skills in ecological and digital transition. To access the new edition of the Fund, employers must submit a request on the appropriate platform by 10 April 2025.
New Interest Rate for Contribution Debts
The INPS has announced that from 5 February 2025, the interest rate for the deferment and instalment payments of contribution debts and related charges has been reduced to 8.90%. At the same time, the rate applied for determining civil penalties has been reduced to 8.40%.
Nova 08/2025
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Dual Apprenticeship: Clarifications on Applicable Contributions
INPS has clarified regarding the contribution regime applicable in the case of the transformation of a first-level apprenticeship contract into a professional apprenticeship or high-level training and research apprenticeship, as well as for regional vocational training.
Nova 09/2025
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Minimum and Maximum pension contribution ceilings for 2025
With circular message No. 26/2025, INPS has announced the minimum daily wage limit for 2025 and updated other values necessary for calculating the mandatory social security and assistance contributions for all subordinate workers.
Nova 10/2025
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Appeals of INL Administrative Penalties – Competent Authority
With Note No. 378/2025, INL clarified that the competent authority for deciding appeals against administrative penalties issued by labour inspectors regarding accident prevention, under Art. 10 of Presidential Decree No. 520/1955, is the Director of the territorial Labour Inspectorate, in line with the provisions of Art. 14 of Legislative Decree No. 124/2024 concerning the powers of the inspection staff.
Seasonal Fixed-Term Contracts – Exemption from Additional NASpI Contribution
With message No. 483/2025, INPS revisited the obligation of the additional NASpI contribution in the case of fixed-term employment contracts for seasonal activities, following the introduction of Art. 11 of Law No. 203/2024. It is clarified that the exemption from the additional NASpI contribution and from the increase for each renewal applies not only to workers employed for seasonal activities as per Presidential Decree No. 1525/1963 but also to fixed-term contracts concluded from 1 January 2020 onwards.
Foreign Workers – Contribution Regularisation of Conventional Salaries
With Circular No. 43/2025, INPS provides instructions for determining the 2025 conventional salaries, as defined by the Decree of 16 January 2025, for workers abroad in Countries not covered by social security agreements with Italy. Contribution regularisations must be made by 16 May 2025.
NASpI unemployment allowance in case of voluntary resignation – Operational instructions
With message No. 420/2025, INPS provides the correct interpretation of the provision introduced by Art. 1(171), Law No. 207/2024, which introduces a new requirement for access to NASpI. In particular, only for unemployment events starting from 1 January 2025, access to NASpI is allowed if:
- The worker has terminated a previous permanent contract by resignation or mutual agreement within the previous 12 months,
- At least 13 weeks of contribution have passed between the termination of the previous contract and the involuntary termination.
INPS specifies that for NASpI eligibility, all weeks worked with remuneration are considered, provided the weekly minimum is met.
Foreign Workers’ Entry into Italy – Quotas for 2025
With Director’s note No. 1054 of 12 February 2025, the Ministry of Labour announced the quotas for foreign workers entering Italy in 2025, as set by the D.P.C.M. of 27 September 2023. These quotas are to be allocated to Metropolitan Area Inspectorates, Territorial Labour Inspectorates, Regions, and Autonomous Provinces for issuing work permits by the Single Immigration Desks. In general, the quotas are as follows:
- 42,835 quotas for non-seasonal subordinate work,
- 38,462 quotas for seasonal subordinate work, equally distributed across the agricultural and hospitality sectors.
Journalists under CO.CO.CO. collaboration contracts, registered with INPGI – Minimum and Maximum contribution for 2025
With circular message No. 1/2025, INPGI announced the minimum and maximum salary and contribution values for 2025 applicable to journalists, registered with INPGI, working under a coordinated and continuous collaboration contract. Specifically, the following have been determined:
- New contribution rates,
- The maximum annual contribution limit,
- The insurance premium against accidents,
- The minimum income for contributions to INPGI.
CIGS Additional Contribution Exemption – Clarifications for Crisis Companies
INPS has provided clarifications on the final date for the exemption from the additional contribution payment in the case of companies under CIGS subsidised furlough procedures in the event of bankruptcy.
Nova 11/2025
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Separate INPS Management – Minimum and Maximum Contributions for 2025
With Circular No. 27 of 27 January 2025, INPS has announced the reference values for the period from 1 January 2025 to 31 December 2025 for calculating the mandatory social security and assistance contributions for workers enrolled in the Separate Management (Art. 2(26), Law No. 335/1995).
Nova 12/2025
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‘Decontribuzione Sud’ incentive for SMEs in Southern Italy – Operational Instructions
Via circular message, INPS has provided operational instructions for accessing the ‘Decontribuzione Sud’ incentive, clarifying on the subjective and objective scope of its application and its cumulative nature with other benefits or incentives provided by the law.
Nova 13/2025
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Contracting – ANAC Clarifications on the Equivalence of CCNLs
With Resolution No. 32/2025, ANAC provided clarifications on the equivalence criteria of collective labour agreements in the case of outsourcing, following the amendments to the Public Contracts Code (Art. 11(4), Legislative Decree No. 36/2023). Specifically, ANAC clarifies that the absolute presumption of equivalence between CCNLs, as introduced by Art. 3(1) of Annex I.01 of Legislative Decree No. 209/2024, applies when the two contracts:
- Have been signed by the same trade unions,
- Relate to the same CNEL subsector,
- Are consistent with the size or legal nature of the company.
770 Form – simplified procedure
The Revenue Agency has defined, through a specific provision, the procedures for the simplified submission of the annual declaration for tax withholding agents. This procedure is available to employers with no more than five employees as of 31 December of the previous year.
Nova 14/2025
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Exemptions from social contribution duties for working mothers: Clarifications on application and duration
The Ministry of Labour and INPS have provided clarifications regarding the scope of application and the time limit for the full exemption from the payment of social security contributions for invalidity, old age, and survivors applied to working mothers with two or more children.
Nova 16/2025
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‘Inpatriates’ tax regime – combination with the special regime for researchers returning to Italy
With Response No. 16/2025, Agenzia delle Entrate clarified that the tax regime for teachers and researchers under Art. 44 of Legislative Decree No. 78/2010 is compatible with the regime for ‘inpatriates’. Specifically, the AdE believes that, in the absence of a clear legal provision preventing taxpayers transferring their tax residence to Italy from applying multiple preferential regimes, a taxpayer who returns to Italy and carries out research activities while also engaged in self-employment can apply:
- The tax benefit for researchers under Art. 44 of Legislative Decree No. 78/2010 for income related to research activities,
- The tax benefit for ‘inpatriates’ under Art. 5 of Legislative Decree No. 209/2023 for self-employment income.
Fringe Benefits – tax exemption for funds provided via debit vard
With Response No. 5/2025, Agenzia delle Entrate clarified the tax treatment of fringe benefits provided via a debit card issued by a provider chosen by the company for managing corporate welfare services. According to the AdE, this debit card serves as a legitimising document for the provision of goods, services, and benefits by the employer (Art. 51(3-bis), TUIR). Therefore, the use of this debit card entails the tax exemption for the provision of fringe benefits (Art. 51(3), TUIR).
The Whistleblowing Channel and the Interests of the Individual: No Safeguards for the Worker
With ruling no. 1180/2025, Corte di Cassazione clarified that the whistleblowing channel provided by the company for workers cannot be used by them for claims relating to their employment relationship or, more generally, for purposes beyond those specifically considered by inherent regulations, which primarily aim to protect the general interests of the community rather than those of individuals, although, to be fair, this boundary is sometimes not clearly identifiable or the very elements constituting either of these cases are often overlapping.
Jus 02/2025
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The Difference Between Dismissal and Abandonment of the Workplace in Terms of the Legitimacy of Dismissal for Just Cause
Corte di Cassazione, with ruling no. 1321/2025, clarified the difference between abandonment and departure from the workplace and, at the same time, rejected the appeal of a worker who had been dismissed for just cause for abandoning their post.
Jus 02/2025
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Late Receipt of Explanations by the Employer: Inapplicability of the Disciplinary Measure
With order no. 2066/2025, Corte di Cassazione affirmed that the 5-day period from the notification of the charge – before which, according to Art. 7(5) of Law 300/1970, the imposition of a disciplinary sanction is precluded – refers to the worker’s submission of explanations and not to their receipt by the employer.
Jus 02/2025
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The Mixed Nature (?) of the Holiday Pay: No Solidary Responsibility in Subcontracting
With ruling no. 1450/2025, Corte di Cassazione once again ruled on the legal nature of holiday pay, stating that the substitute holiday allowance, being of a mixed nature, partly remunerative and partly compensatory, does not fall within the emoluments for which the client is jointly liable under Article 29 of Legislative Decree 276/2003. Therefore, the client is not responsible for the payment of any unpaid allowances.
Jus 02/2025
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Training for Disabled Workers as Part of Reasonable Adjustments
An employer intending to dismiss a disabled employee for subsequent unsuitability for the role must demonstrate that this unsuitability persists despite appropriate training for an alternative role. Training for the employee who has become unsuitable for the work previously performed is part of the reasonable adjustments the employer must make in favour of workers with disabilities (Court of Bari, 17 December 2024).
‘Quota 100’ early retirement and Work Performance – Constitutional Legitimacy Issue
The Court of Ravenna raised a constitutional legitimacy issue regarding the interpretation of the Corte di Cassazione, regarded by the same court as an unchangeable living right, which states that the violation of the ban on combining pension income and salaried work results in the total loss of pension benefits not only for the months in which the work activity was carried out, but for the entire calendar year in question (Trib. Ravenna ordinance, 27 January 2025, no. 30).
Company Car – Dismissal for Private Use During Working Hours
If a worker uses the company vehicle for personal reasons after falsifying attendance records, their dismissal for just cause is legitimate. The worker’s fraudulent conduct, creating a situation of ‘apparent work’, infringes the principles of loyalty and fairness (Corte di Cassazione, order 12 February 2025, no. 3607).
Settlement – Refusal by the Worker and Discriminatory Conduct by the Employer
Moral damage to a temporary worker penalised for refusing a settlement agreement imposed as a condition for reemployment. The employer’s conduct is discriminatory: personal beliefs that must be protected include not only religious or political beliefs but any other thought that is an expression of personal freedom. EU law requires deterrent sanctions to ensure the effectiveness of rights, while Art. 28 of Legislative Decree 150/2011 mandates compensation based on equity for the violation of rights guaranteed by the Constitution: the discriminatory act is ‘intrinsically humiliating’ for the recipient, and it can be proven by presumption (Corte di Cassazione, order 11 February 2025, no. 3488).
Deskilling – The Lack of Worker Training is Relevant for Compensation
In cases of professional deskilling, non-material damage is compensable whenever there is a serious violation of the worker’s rights, regardless of the employer’s intention to downgrade or belittle the worker’s tasks. When the worker operates in a technologically advanced production environment, where rapid changes require constant updating, the compensation for professional deskilling includes the lack of ongoing training (Corte di Cassazione, order 10 February 2025, no. 3400).
Abuse of Parental Leave and Legitimacy of Dismissal
Using a period of parental leave to engage in other employment can constitute just cause for the worker’s dismissal. Such conduct by the worker constitutes a ‘diversion’ from the true purpose of parental leave under Art. 32 of Legislative Decree no. 151/2001, which is to ensure the child’s right to receive material and emotional care from both parents in the early years of life (Cass. ordinance, 4 February 2025, no. 2618).
Failure to Pay Social Security and Welfare Contribution – Key Features
In ruling no. 4200 of 31 January 2025, the Court of Cassation, regarding the failure to pay social security and welfare contributions under Article 2, paragraph 1-bis of DL 463/83, clarified, among other points, that:
- The offence, which is omissive in nature, is not materialised without the actual payment of amounts due to the employee as remuneration, as the literal reference to “withholdings made” on the salary must be interpreted to mean that no withholding can be made without the payment of the amount owed to the creditor.
- Proof of the unlawful conduct can be validly drawn from the submission of the DM 10 forms.
- The three-month deadline to regularise the situation does not represent a condition for the initiation of criminal action, but a special cause for non-punishment.
- The three-month deadline begins when the accused or defendant, in addition to being informed about the period of omitted payment, the amount due, and the place of payment, is also fully made aware of the possibility to benefit from the special cause of non-punishment if the obligation is fulfilled within the legal deadline, but this awareness may be obtained in any form, without the need for formal communication about the benefits obtainable from paying within the quarter.
Subcontracting – Safety Obligations for Clients as Well
In ruling no. 3715 of 29 January 2025, Corte di Cassazione, following its established orientation, confirmed that the duty of safety concerning work performed under a subcontract or service contract is applicable not only to the employer but also to the client. Consequently, the responsibility of the contractor does not exclude that of the client, who is jointly liable if the incident is causally linked to their negligent omission.
Artificial Intelligence
To determine the scope of Regulation (EU) 2024/1689 and establish whether the user (deployer) of an AI system is effectively required to comply with its provisions, it is necessary to verify that the system in use meets the requirements set out in the applicable legislation. In this regard, the EU Commission has published its Guidelines which, while not legally binding, provide important interpretative guidance. More recently, the European Law Institute (ELI) has also addressed the topic by publishing a comprehensive study on the subject.
Public Contracts
Through Resolution No. 32/2025, ANAC has clarified on the equivalence criteria of collective labour agreements in the context of public procurement, following the amendments made to the Public Contracts Code (Art. 11(4) of Legislative Decree No. 36/2023).
More specifically, ANAC clarifies that the absolute presumption of equivalence between collective labour agreements (CCNL), as introduced by Art. 3(1) of Annex I.01 of Legislative Decree No. 209/2024, applies when the two contracts:
- Have been signed by the same trade unions,
- Belong to the same CNEL (National Council for Economics and Labour) sub-sector,
- Are consistent with the size or legal nature of the company.
Work during injury or sick leave: disciplinary relevance
edited by Marcella de Trizio
The performance of work during illness or injury cannot necessarily lead to a disciplinarily relevant conduct. For such relevance to exist, it is necessary for the employer to provide evidence of the facts and the incompatibility of the worker’s conduct with their recovery.
Giuffrè FrancisLefebvre – Quotidianopiù, Monday 17 February 2025
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Fraudolent usage of paid leaves
edited by Marcella de Trizio
Entitlement to paid leaves pursuant to ‘Law 104’ does not necessarily imply that the carer must spend all the time with the assisted family member. The notion of care also includes ancillary, inherent activities such as, for example, the purchase of medicines.
Giuffrè FrancisLefebvre – Quotidianopiù Monday 3 February 2025
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CONTRACTUAL DEADLINES
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| EXECUTIVES – INDUSTRIAL SECTOR
One-off payment The Agreement of 13 November 2024 for the renewal of the National Collective Labour Agreement (CCNL) of 30 July 2019 for executives of companies producing goods and services has established the payment of a one-off amount by March 2025.
STONE INDUSTRY Expiration of the NCBA The National Collective Bargaining Agreement (CCNL) of 24 November 2022 for employees of companies engaged in the extraction and processing of stone materials, gravel, sand, and aggregates will expire on 31 March 2025..
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| CARE SERVICES – UNEBA
Contractual service contribution |
| TERTIARY SECTOR – CONFCOMMERCIO
New minimum salaries The supplementary Agreement of 28 March 2024 to the National Collective Labour Agreement (CCNL) of 22 March 2024 for employees of tertiary sector companies has provided for salary increases, effective from 1 March 2025. |
ADMINISTRATIVE DEADLINE
| 16/17 | 20 | 28 |
| CASAGIT Contribution Reporting and Payment
Employers of journalists and trainee journalists with an employment contract are required to pay the contributions for the previous month and simultaneously submit the relevant documentation for the monthly payroll report, prepared in electronic format. |
Mandatory communication on the usage of temporary workers
Employers of record engaged in temporary staffing activities are required to report the hiring, extension, transformation, and termination of workers hired during the previous month. The communication must be submitted electronically to the Employment Centre.
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LUL payslip printout
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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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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NORMATIVE DEADLINES
| 16/17 | 24 | 28 | 31 |
| CU certification
Employers, acting as tax substitutes, must submit and deliver the CU certification for employment income and equivalent earnings paid in 2024. 4o
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Service contracts
Contractors and subcontractors involved in contracts exceeding EUR 200,000 must submit proof of payment for the withholdings applied to their workers in the previous month or, if exempt, provide a copy of the tax compliance certificate.
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CU certification
Employers, acting as tax substitutes, must submit and deliver the Unique Certification (Certificazione Unica – CU) for self-employment income and equivalent earnings paid in 2024, provided that such income was exclusively disbursed. |
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| CIGP subsidised furlough request for unavoidable events
Employers must submit CIGO furlough requests for objectively unavoidable events that happened in the previous month,
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Hazardous work
Employers must submit the annual communication for the period(s) in which each employee carried out work classified as hazardous during 2024, as well as, in the case of night work, the number of nights worked by each employee within this category. |
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| CIG subsidised furlough
Employers must submit the necessary data for the payment or balance of wage integration in cases where direct payment is made by INPS, for integration periods that began in the previous month. |
TFR
Employers must file a declaration confirming that their company has exceeded the threshold of 50 employees. |
2025 CU certification – Main news
By 17 March 2025, the tax substitute (employer) must submit electronically to the Revenue Agency and deliver to the taxpayer the Certificazione Unica (CU) certifying employee income and equivalent earnings, as well as all other income that can be declared using the pre-filled tax return form ‘Modello 730’. Unlike previous tax years, in cases where the CU pertains to self-employed income (for individuals holding a VAT number) derived from habitual professional activities (so-called professional services), the submission deadline is 31 March 2025. The deadline of 31 October 2025 remains unchanged for the submission of CU forms related to exempt or non-declarable income via the pre-filled tax return.
Memorandum 05/2025