From a regulatory standpoint, the summer recess always – and naturally – carries important and sensitive issues, first and foremost that of job insecurity (particularly in the tourism and agriculture sectors), with respect to which, however, the legislator does not appear willing to adopt concrete measures, limiting themselves to carrying on with “business as usual” with a substantially conservative approach, at most by way of prorogatio, and not even particularly promptly.
Indeed, it was only on 17 August – therefore near the end of the summer season – that the long-awaited clarifications on ‘intermittent’ work and the possibility of using it in the situations provided for by the repealed Royal Decree 2657/23 were issued.
Again, the issue of job insecurity, which has been addressed by the legislator by delegating to collective bargaining as the sole source empowered to establish the cases in which it is possible to use a fixed-term contract for a duration exceeding 12 months, is circumvented by means of yet another, and rather unsatisfactory, extension of the transitional regime. In fact, this regime allowed (and will continue to allow until the end of 2026), pending the adjustment of collective bargaining, the above-mentioned extension in the presence of the well-known technical, organisational, and production-related reasons.
Nor is the conversion into law of Decree-Law No. 92/2025 particularly innovative, which essentially confirmed the provisions introducing urgent measures to support the production sectors, ensuring financial support for employees of companies in crisis, despite trade union reports of increased recourse to the Wage Guarantee Fund.
Last, but not least, perhaps the only measure with a truly innovative character – albeit adopted in the wake of the disability reform – is Law 106/2025, which introduces measures in favour of cancer patients through paid leave and job retention.
Our newsletter contains useful insights on these issues, together with a focus on the personal income tax (IRPEF) regime for managers in the financial sector and the renewal of the AEC for Commerce, a case-law review, calendars of deadlines, and much more besides.
Buona lettura,
Marcella De Trizio
Contractual and Pay Transparency – CNEL Approves the Draft Bill
At its meeting of 24 July 2025, the Assembly of the NCBA approved a Draft Bill which, by supplementing the provisions contained in Legislative Decree No. 104/2022 (known as ‘Transparency Decree’) and Law No. 4/1953 on payslips, aims to ensure contractual and pay transparency in employment relationships.
Voluntary Sustainability Reporting for SMEs – EU Recommendation Published
With EU Recommendation 2025/1710 of 30 July 2025, published in the Official Journal of the EU of 5 August 2025, the European Commission announced the voluntary principle for sustainability reporting (Voluntary Sustainability Reporting Standard – VSME) drawn up by EFRAG and addressed to micro-enterprises (enterprises with fewer than ten employees) and unlisted SMEs wishing to voluntarily communicate clear and accurate information on their corporate sustainability policies.
Executives in the Financial Sector and Additional Personal Income Tax on Bonuses – Changes to the Tax Regime
With the introduction of art. 1-bis of Decree-Law No. 84/2025, the scope of application of the additional tax referred to in art. 33 of Decree-Law No. 78/2010 has been more precisely defined, since that provision had been vaguely worded and the Tax Administration, in its practice, had identified the relevant entities as ‘banks and other financial institutions, as well as entities and other companies whose activity consists exclusively or mainly in the acquisition of shareholdings’. These include, for example:
i) asset management companies (Sgr),
ii) securities brokerage companies (Sim),
iii) financial intermediaries, as well as holding companies acquiring and/or managing shareholdings in financial companies (…).
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Social Shock Absorbers – Additional Periods of Extraordinary Subsidised Furlough and Derogation
Decree-Law No. 92/2025, in force since 27 June 2025 and containing urgent measures to support the production sectors, was converted into law, with amendments, by Law No. 113/2025, which entered into force on 5 August 2025. During the conversion process, the provisions introducing urgent measures to support the production sectors were confirmed, ensuring financial support for employees of companies in crisis.
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New Rules on Fixed-Term Contracts for Technical, Organisational, and Production-Related Reasons and Support Measures for Working Mothers
On 10 August 2025, Law No. 118/2025 converting Decree-Law No. 95/2025 entered into force. The decree, in force since 1 July 2025, contains urgent provisions for the financing of economic activities and enterprises, as well as social measures and measures concerning infrastructure, transport, and local authorities. This intervention examines only the provisions relating to the possibility of stipulating a fixed-term individual employment contract of more than 12 months, but not exceeding 24 months, for technical, organisational, or production-related reasons, and the substitute indemnity for the contribution exemption granted to working mothers with two or more children.
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Reduced IRES Corporate Income Tax – Conditions for Access to the Relief
Published in Official Gazette No. 190 of 18 August 2025 was the decree of 8 August 2025, through which the Ministry of Economy and Finance implements the reduction of the corporate income tax rate (IRES) introduced by art. 1(436-444) of Law No. 207/2024 for the tax period following that in progress as of 31 December 2024.
Active Labour Market Policies – New Virtual Assistant for Young People
In a notice dated 25 July 2025, the Ministry of Labour and Social Policies announced the launch of “AppLI – Personal Assistant for Work in Italy”, an experimental tool which, through the use of a generative artificial intelligence system, helps young NEETs to identify their skills and navigate job offers from companies linked to the desired profession.
Urban Free Zone – Contribution Relief Extended to 2025
With message No. 2399/2025, INPS confirms the extension, for the entire 2025 tax period, of the exemption from payment of social security and welfare contributions – excluding insurance premiums – payable by employers, following the establishment of the urban free zone for the municipalities of Central Italy affected by the natural disasters that occurred in the regions of Abruzzo, Lazio, Marche, and Umbria as from 24 August 2016, as provided by art. 4(5) of Decree-Law No. 95/2025, converted into Law No. 118/2025.
Construction Site Safety – INL FAQs on the Credit-Based Licence Updated
On 25 July 2025, the National Labour Inspectorate updated the FAQs available on its official website concerning the possession of the so-called credit-based licence, introduced as from 1 October 2024 for companies and self-employed workers operating in temporary or mobile construction sites (art. 27 of Legislative Decree No. 81/2008).
Occupational injuries – INAIL guidelines on the specific tariff item for office work
With circular message no. 38/2025, INAIL has clarified the use of the tariff item 0772, applicable to insurance premiums within the Industrial, Artisan, Tertiary and Other Activities sectors, relating to office activities. INAIL explains that this term includes all activities normally performed within administrative functions, involving direct use of computers and other office machines, within companies, entities, and professional practices. These activities cover administrative and accounting management, client relations, HR administration, and include technical office staff.
Road Haulage Sector – Checklists for Inspection Activity Published
The Ministry of Infrastructure and Transport approved, by decree of 17 July 2025 published in Official Gazette No. 173 of 28 July 2025, the checklist model addressed to inspection bodies and to the companies involved in inspection activity in the road haulage sector. Without prejudice to the obligation for companies operating in the sector to retain all acts and documents required by current legislation, the model was prepared to standardise control activities carried out on company premises.
Paternity Leave in Female Same-Sex Couples – INPS Clarifications
Following the publication of Constitutional Court judgment No. 115 of 21 July 2025, with message No. 2450/2025 INPS confirmed what was stated by the Court regarding the protection of parenthood in female same-sex couples. Therefore, the employee who, within a female same-sex couple, is registered as the “intended mother” in the civil status records, or as a result of a judicial order of adoption or custody/placement of the child, is entitled to benefit from the 10 working days of mandatory paternity leave (20 days in the event of multiple births) provided for by art. 27-bis of Legislative Decree No. 151/2001.
Social Shock Absorbers in the Fashion Sector – Identification of ATECO Code
With circular No. 121/2025, INPS provides a summary framework of the provisions introduced by Decree-Law No. 92/2025, converted with amendments by Law No. 113/2025, which entered into force on 6 August 2025, concerning social shock absorbers in support of the production sectors. On this occasion, the Institute provides guidance on the correct identification of the 2025 ATECO code of employers operating in the fashion sector who are entitled to the additional period of wage supplementation for a maximum period of 12 weeks, granted as from 1 February 2025 until 31 December 2025 pursuant to art. 10 of Decree-Law No. 92/2025.
ISTAT – Consumer Price Index for July 2025
In a press release dated 11 August 2025, ISTAT announced the consumer price index for blue- and white-collar worker households (FOI), net of tobacco, for the month of July 2025, which stood at 121.8 points. This index is used to determine the revaluation coefficients of severance pay (TFR).
Challenge of dismissal in the event of worker’s incapacity
In the context of a dismissal procedure, if at the time of receipt of the dismissal notice – or during the 60-day period provided for its challenge, even out of court – the worker is in a condition of incapacity to understand or to will, the requirement of prior challenge does not apply and the dismissal may be challenged within the overall forfeiture period of 240 days from receipt of the notice (…).
Right to TFR in the event of company transfer
In the case of a transfer of undertaking carried out in the context of insolvency proceedings, the worker does not accrue the right to claim their share of TFR if the employment relationship continues without interruption with the transferee. In such case, the employment credit deriving from the TFR may not be admitted to the transferor’s liabilities in bankruptcy (Corte di Cassazione, order 28 July 2025, No. 21676) (…).
Challenge of dismissal in the event of a retrocession of a business unit
In the case of dismissal in the context of a retrocession of a business unit, the worker is required to challenge the dismissal out of court, within sixty days of receipt of the notice (art. 6 of Law No. 604/1966), against the employer who is the current employer at the time when the dismissal takes effect (…).
Damages for psycho-physical wear due to failure to grant work breaks
Where the employer has failed for many years to grant the worker a break of at least ten minutes between the start and end of each work period, in breach of the rules on work breaks (art. 8 of Legislative Decree No. 66/2003), damages for psycho-physical wear may be established (…).
Delegation of functions and criminal liability of managing directors
In the context of the management of health and safety in large undertakings, the delegation of functions is a necessary tool to ensure greater management efficiency and specialisation of skills. However, this instrument does not exclude the employer’s duty to supervise the proper performance by the delegate (…).
Disciplinary dismissal – interpretation of the NCBA regarding the worker’s conduct
A worker who, outside working hours, intentionally damages a colleague’s car in the company car park is punishable by a conservative disciplinary measure, as there are no grounds for disciplinary dismissal. Corte di Cassazione, with order No. 22593 of 5 August 2025, reached this conclusion by adopting a different interpretation (…).
Legitimacy of the employer’s use of private investigations
The employer may lawfully carry out defensive checks on the employee through the activity of a private investigator, provided that such checks are justified by well-founded suspicions of unlawful behaviour on the part of the employee. Furthermore, if the investigations fail to comply with the principles of proportionality and minimisation, resulting in continuous and generalised surveillance of the employee, the outcome of the investigations renders any dismissal unlawful (…).
Effects of irregular expense reimbursement requests
Where the company has an automated system for managing travel expenses, the worker’s request for reimbursement of expenses unrelated to work performance constitutes an irregularity in the application of the internal company procedure, not sufficient to justify dismissal (Corte di Cassazione, order 12 August 2025, No. 23189) (…).
Unlawful dismissal if based on the employee’s private communications
Dismissal for just cause based on the content of private communications made by the employee is unlawful. This was established by the Court of Trani, in its judgment No. 796 of 16 April 2025, upholding the claim of a worker dismissed for just cause (…).
Remote Working Without Agreement: Dismissal Held Lawful
By Marcella de Trizio
AG has published the article “Remote Working Without Agreement: Dismissal Held Lawful” in QuotidianoPiù, published by Lefebvre Giuffrè and authored by lawyer Marcella de Trizio. The Court of Ragusa, with judgment of 11 July 2025, ruled on a case that is particularly frequent in times of remote work: that of an employee performing work from home without the employer’s consent, declaring the dismissal lawful.
QuotidianoPiù
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Social safety nets and new measures for companies
by Luca Mariani
The “Production Sectors” Decree, which entered into force on 27 June, introduces a series of emergency measures to support Italian companies, with particular focus on social shock absorbers and certain sectors in crisis. Luca Mariani explores the topic in greater depth in the video published on QuotidianoPiù, published by Lefebvre Giuffrè.
QuotidianoPiù
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Contractual Deadlines
| 1 |
| SOCIAL COOPERATIVES
Temporary additional salary item
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| EXECUTIVES – HOTEL COMPANIES |
| New minimum salaries
The NCBA of 28 November 2023 for executives of hotel companies provides for increases in minimum pay rates. |
| EXECUTIVES – HOTEL CHAINS |
| New minimum salaries
The NCBA of 12 September 2023 for managers of hotel industry companies belonging to AICA provides, for managers falling within the scope of the NCBA, for a monthly increase in actual remuneration, as collective ‘superminimo’. |
| METALWORKERS – SMALL AND MEDIUM-SIZED COMPANIES – CONFAPI |
| New Minimum Rates
With regard to the provisions set by the NCBA of 26 May 2021 for employees in the small and medium-sized metalworking industry, goldsmith sector, and plant installation sector (Unionmeccanica Confapi), on 24 July 2025 UNIONMECCANICA CONFAPI, FIM – CISL, FIOM – CGIL, and UILM – UIL signed a draft agreement for the renewal of the 2025–2026 economic biennium of the NCBA, providing for increases in minimum salary. |
| PROFESSIONAL FIRMS – UNIMPRESA |
| New minimum rates
The NCBA of 1 April 2024 for employees of professional firms belonging to Unimpresa – Uniap – Conf.A.I.L provides for increases in minimum salary. |
| TOURISM – CONFESERCENTI |
| New minimum rates
The NCBA of 22 July 2024 for employees of companies in the tourism sector, including hotel companies, campsites, travel agencies, public establishments, collective and commercial catering, bathing establishments, day hotels, and tourism provides for wage increases for companies in the collective catering sector and for travel agencies. |
| TOURISM – CONFINDUSTRIA |
| New minimum rates – Travel, Tourism and Congress Companies
The NCBA of 21 December 2024 for employees of companies in the tourism industry provides, as from 1 September 2025, for increases in minimum salary. |
| VIDEO AND SOUND RECORDING INDUSTRY |
| One-off lump payment
The NCBA of 14 April 2025 for employees of the video and sound recording industries provides for the payment of a one-off amount. |
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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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 Deadlines
| 16 | 20 | 30 |
| INAIL Centralisation
Employers who intend to centralise their INAIL insurance under a single position must submit the related application.
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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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Subsidised furlough
Employers must submit data required for the payment or settlement of subsidised furlough in case of direct payment by INPS, for periods starting in the previous month.
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| Submission of ‘730’ tax form
Tax withholding agents must submit processed 730-2025 declarations and related settlements provided between 16 July and 31 August 2025.
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CIGO 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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