The year ended with the publication of the Budget Law which, when it comes to labour law measures, is denoted – as vastly anticipated – by changes that are not radical for companies and that substantially revisit the topics addressed by previous Budget Law measures: incentives, various forms of support for parents, women and equal opportunities, safety, amendments to the IRPEF rules, an increase in the exemption for meal vouchers, the extension of wage support measures, work in agriculture, supplementary pension schemes and pensions.
The contents, almost predictable, appear consistent with the legislative output of the year just ended, which was characterised by an absolute lack of significant measures for both workers and businesses, except for those stemming from EU requirements.
Nor was any significantly oppositional union activity recorded in response to Government action.
From the new year, the transposition of EU Directive 2023/970 on pay equity between men and women is certainly expected, with the hope that it will be clear, operational and enforceable and – in any event – that it will have a different fate from previous major measures such as, e.g., the directive on the minimum wage.
The developments of this last month will be explored in our newsletter with a careful analysis also of the relevant case law aspects.
Our usual schedules and all the legislative developments of the month will also be included.
Enjoy your reading and best wishes for a happy new year to all our client companies!
Buona lettura,
Marcella De Trizio
Hiring of foreign workers – further changes to procedure
Through Law No. 179/2025, converting Decree-Law No. 146/2025, the legislature has further intervened in relation to the rules governing the procedure for hiring a foreign worker set out in Legislative Decree No. 286/1998.
More specifically, the legislative measure in question, published in issue No. 279/2025 of Gazzetta Ufficiale:
- amends the time limits within which the employer is required i) to confirm to the Sportello Unico per l’Immigrazione (SUI) the application for the work authorisation and ii) to sign, together with the foreign worker, the residence contract for subordinate employment referred to in art. 5-bis of Legislative Decree No. 286/1998,
- provides for the possibility for the National Labour Inspectorate (INL) to verify the correctness of the pre-completion of the electronic application forms for the work authorisation,
- includes temporary work agencies among the entities through which the employer may submit more than three applications for work authorisation for subordinate employment in each year,
- amends the provisions concerning the hiring, outside the annual quotas set by decree of the President of the Council of Ministers, of foreign workers who have completed vocational and civic-linguistic training courses organised in the workers’ countries of origin.
Workers on CIG subsidised furlough – Obligation to notify also the employer
Through Law No. 182/2025, published in the Official Gazette No. 281 of 3 December 2025 and effective from 18 December 2025, the legislator introduced certain ‘provisions for the simplification and digitalisation of procedures relating to economic activities and services for the benefit of citizens and businesses’.
Among the areas amended, art. 22 of said Law concerns subsidised furlough schemes and, more specifically, the compatibility between such schemes and the performance of work by the recipient worker, supplementing the provisions of art. 8 of Legislative Decree No. 148/2015.
With effect from 18 December 2025, a worker benefiting from a subsidised furlough scheme – who is subject to the obligation to give prior notice to the territorially competent INPS office of the simultaneous performance of subordinate employment or self-employment, on pain of forfeiture of entitlement to the benefit (art. 8(2), Legislative Decree No. 148/2015) – is also required to promptly inform the employer that they have undertaken work activity during the wage supplementation period.
By Decree-Law No. 159/2025, published in the Gazzetta Ufficiale of 31 October 2025, No. 254, provisions have been introduced aimed at strengthening the measures already laid down by Legislative Decree No. 81/2008 for the protection of workers’ health and safety.
Employment income and dependent family members – Corrective provisions
Legislative Decree No. 192/2025, containing corrective provisions, inter alia, on IRPEF income tax, with particular reference to the tax treatment of dependent family members and employment income, was published in the Official Gazette No. 294 of 19 December 2025.
Hiring of employees under 35 years old in strategic sectors – INPS instructions on the contribution exemption
With circular message no. 147/2025, INPS provided instructions regarding the fruition of the contribution incentive in favour of employers who had not reached 35 years of age on the date of commencement of a business activity in strategic sectors – specifically identified by INPS – from 1 July 2024 to 31 December 2025 (art. 21 of Decree-Law No. 60/2024).
2025-26 INAIL self-assessment: new fluctuation rates of the average premium rate based on accident trends
Through the operational instruction of 10 December 2025, INAIL clarified that, for the purposes of the 2025–2026 self-assessment – which undertakings are required to file by 16 February 2026 – pending the revision of the bonus fluctuation rates based on accident trends provided for by art. 1 of Decree-Law No. 159/2025, undertakings may provisionally apply the new rates applicable with effect from 1 January 2026.
ISTAT – Consumer price index for November 2025
In a press release dated 16 December 2025, ISTAT announced the consumer price index for the month of November 2025, amounting to 121.3 points. On the basis of this index, the revaluation coefficients for severance pay (TFR) and employment-related credits are determined.
Social contribution incentives – clarifications on the conditions for entitlement
Through circular No. 150/2025, INPS addressed the conditions for the entitlement to the regulatory and contribution-related benefits set by art. 1(1175) of Law No. 296/2006, following the amendments introduced in this area by art. 29(1) of Decree-Law No. 19/2024, converted, as amended, into Law No. 56/2024, which:
- included among the conditions that the employer must comply with in order to benefit from the labour and social legislation incentives, in addition to holding the Single Contribution Regularity Document (DURC), also the absence of i) breaches in the field of labour and social legislation and ii) breaches concerning the protection of working conditions, as well as health and safety in the workplace, and other obligations deriving from law or from collective agreements and NCBAs entered into between the employers’ and workers’ trade union organisations that are comparatively most representative at national level,
- introduced the possibility for an employer to benefit from the above incentives where, following violations ascertained during labour inspections, the employer has regularised its contribution and insurance position within the time limits indicated in the inspection report (art. 1(1175-bis), Law No. 296/2006).
Gender equality certification – INPS instructions on applications for the contribution exemption
With message No. 3804/2025, INPS set out the procedures for submitting applications in order to effectively benefit from the exemption from payment of 1 per cent of the compulsory social security contributions payable by the employer, up to an annual maximum limit of EUR 50,000, where the employer obtains certification of the gender equality management system by 31 December 2025.
Resignation through conclusive conduct – INPS guidance on entitlement to NASPI unemployment allowance
Through circular No. 154/2025, INPS addressed the matter of resignation through conclusive conduct (art. 19 of Law No. 203/2024), confirming that this procedure, effective from 12 January 2025, is optional for the employer.
It is also specified that the resigning worker is not entitled to receive NASPI unemployment allowance, as the requirement that the termination of the employment relationship be involuntary is not met.
Special tax regime for ‘inpatriate’ workers following a period of unpaid leave
With reply to query No. 317/2025, Agenzia delle Entrate again addressed the application of the special tax regime for inpatriate workers, clarifying that the regime also applies to a worker who has taken a period of unpaid leave concurrently with taking up an assignment abroad.
INAIL 2025/2026 self-assessment – Operational instructions
INAIL provided employers holding PATs (territorial insurance positions) with guidance on how to perform the 2025/2026 self-assessment. The self-assessed premium, as well as the associative contributions, must be paid in a single instalment – without prejudice to the possibility of payment by instalments – by 16 February 2026.
Workers on sick leave – New INPS service for requesting medical control visits
Through message No. 3979/2025, INPS announced the release of an additional electronic channel available to employers to request and monitor home medical control visits in cases involving workers on sick leave.
JUS – The Case Law Review Journal
In this December issue of JUS, we shall examine four first-instance and Supreme Court decisions that we have considered relevant for employers, particularly from a managerial and operational perspective.
- Lawfulness of the clause requiring a resigning apprentice to reimburse training costs
- The employer’s anti-union conduct also exists where the employer implements the determinations of the employers’ association
- Images obtained from audiovisual systems may be used for disciplinary purposes, unless otherwise provided for by the NCBA
- Contractual dumping may also be curbed by a regional law
Tax regime for ‘inpatriate’ employees – reimbursement to the worker possible through an amended tax return
The special tax regime for ‘inpatriate’ workers also applies even where the worker has not submitted a formal request to the employer or has not specified such intention in their tax return within the ordinary deadlines. The worker may in fact still access said special tax regime, without prejudice to the eligibility requirements laid down by the applicable legislation, with the submission of an amended tax return (Corte di Cassazione, 20 November 2025, No. 30569).
Statutory interest: reduction to 1.60% as from 1 January 2026
By Ministerial Decree of 10 December 2025, published in the Official Gazette No. 289 of 13 December 2025, the statutory interest rate referred to in art. 1284, paragraph 1, of the Civil Code was reduced from 2 to 1.60 per cent per annum. The new rate shall apply with effect from 1 January 2026.
Health damage arising from organisational coercion and employer liability
The Court of Bergamo, in judgment No. 4306 of 6 November 2025, started from a whistleblowing case followed by mobbing, consisting in demotion, isolation, intimidation, threats, verbal assaults and other unlawful conduct, in order to address its consequences in terms of compensation.
Work-related accident and employer liability in cases of eccentric risk
Within the framework of workplace safety, where a worker suffers an accident, any imprudent conduct by the same does not relieve the employer of criminal liability if the equipment provided to the worker lacks the necessary safety requirements (Corte di Cassazione, criminal section, 11 December 2025, no. 39821).
Payment in lieu of untaken annual leave also for executives
Executives are entitled to payment in lieu of untaken annual leave, when they have not taken the rest period and the employer does not prove that it created the conditions enabling them to take leave (Corte di Cassazione, 15 December 2025, No. 32689).
Resignation through conclusive conduct: the Ravenna Court’s approach
by Marcella de Trizio
AG has addressed the topic ‘Resignation through conclusive conduct: the Ravenna Court’s approach’, published in MementoPiù, issued by Giuffrè Francis Lefebvre and authored by lawyer Marcella de Trizio. The Ordinary Court of Ravenna, in judgment No. 441 of 11 December 2025, addresses the procedure for resignation through conclusive conduct referred to in art. 19 of Law No. 203/2024, providing an interpretation of the provision consistent with constitutional principles. The judgment also focuses on the consequences arising from the employer’s failure to comply with the said art. 19, clarifying its application and sanctioning aspects.
MementoPiù, issued by Giuffrè Francis Lefebvre
NCBA for Executives of the tertiary sector
by Luca Barbieri and Matteo Raglio
AG has addressed the topic ‘NCBA for Executives of the tertiary sector’, published in Diritto & Pratica del Lavoro, issued by Wolters Kluwer and authored by Luca Barbieri and Matteo Raglio. With the signing of the Draft Agreement of 5 November 2025 and the subsequent Supplementary Agreement of 12 November 2025, Confcommercio – Imprese per l’Italia and Manageritalia renewed the National Collective Bargaining Agreement for executives of companies operating in the tertiary sector.
Diritto & Pratica del Lavoro, issued by Wolters Kluwer
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Contractual Deadlines
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| INSURANCE COMPANIES – AGENCIES UNDER FREE MANAGEMENT (ANAPA/UNAPASS)
One-off payment The NCBA of 13 January 2023 for employees of insurance companies under free management has determined the payment of the second instalment of the “one-off” lump sum |
| AGENTS AND REPRESENTATIVES – COMMERCIAL SECTOR |
| Notice period
The NCBA of 4 June 2025 for agents and representatives in the commercial sector has introduced new regulation on notice period |
| CINEMA – PRODUCTION COMPANIES |
| Minimum salaries
The NCBA of 23 July 2025 for employees in the cinema production sector has determined new minimum salaries. |
| SOCIAL COOPERATIVES |
| Temporary additional salary element
The NCBA of 26 January 2024 for employees of cooperatives in the social, healthcare, welfare, educational and work-integration sector provided for the payment of a temporary additional element of monthly remuneration. |
| SOCIAL COOPERATIVES – EXECUTIVES |
| New minimum salaries
The NCBA of 12 July 2024 for executives of social cooperatives has determined an increase of minimum salary. |
| EXECUTIVES – INDUSTRIAL SECTOR |
| Minimum salary
The NCBA of 13 November 2024 for executives of industrial companies has determined an increase of minimum salary. |
| EXECUTIVES – TERTIARY SECTOR |
| Temporary executive
The Draft Agreement of 5 November 2025 for the renewal of the NCBA for executives of companies operating in the tertiary sector, distribution and services provided for the extension of the new criteria for contribution incentives to temporary managers.
Professional training The Draft Agreement of 5 November 2025 for the renewal of the NCBA for executives of companies operating in the tertiary sector, distribution and services provided, with reference to updating and professional training for executives, active labour market policies and outplacement (CFMT), for a reduction in the management cost of the platform.
Antonio Pastore accident cover The Draft Agreement of 5 November 2025 for the renewal of the NCBA for executives of companies operating in the tertiary sector, distribution and services provided, with effect from the contribution period relating to the fourth quarter of 2025, for an adjustment of the contribution funding the Pastore accident cover.
New hiring or appointments of executives: supplementary pension schemes Within the framework of the NCBA for executives of companies operating in the tertiary sector, distribution and services, with regard to conventional contributions to supplementary pension schemes paid to the Mario Negri Fund and the Associazione Antonio Pastore, the Draft Agreement of 5 November 2025 introduced certain amendments to the provision governing the contribution incentives applied to new hiring or appointments of executives (art. 30 of the NCBA).
Hiring of a first executive The new wording of paragraphs 4 et seq. of art. 30 of the NCBA, as agreed under the Supplementary Agreement of 12 November 2025, provides, for employers intending to hire/appoint, from 1 January 2026, an executive for the first time, for a specific incentive on contributions payable for supplementary pension schemes to the Mario Negri Fund.
Mario Negri Fund The incentives, consisting in the possibility of paying reduced contribution rates on the conventional remuneration, apply to executives hired from 1 January 2026.
Associazione Antonio Pastore The structural incentives apply to executives hired from 1 January 2026.
New minimum salary scales The Draft Agreement of 5 November 2025 for the renewal of the NCBA for executives of companies operating in the tertiary sector, distribution and services provided for an increase in the monthly basic salary.
Active labour market policies for redeployment The Draft Agreement of 5 November 2025 for the renewal of the NCBA for executives of companies operating in the tertiary sector, distribution and services set the contribution paid by the employer to CFMT for the activation of outplacement procedures or for access to active labour market programmes aimed at the redeployment of executives.
Supplementary pension schemes The Draft Agreement of 5 November 2025 for the renewal of the NCBA for executives of companies operating in the tertiary sector, distribution and services provided for an adjustment of contributions to the Mario Negri Fund.
Welfare The Draft Agreement of 5 November 2025 for the renewal of the NCBA for executives of companies operating in the tertiary sector, distribution and services, in continuity with the provisions of the NCBA of 12 April 2023 (art. 23) and subsequent amendments, provides for the recognition by companies, for the 2026–2028 three-year period, of a contractual welfare credit.
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| ELECTRICITY |
| Supplementary healthcare assistance
The NCBA of 11 February 2025 for workers employed in the electricity sector provided that companies shall allocate to supplementary healthcare assistance an increase in contributions for each monthly instalment.
Training The NCBA of 11 February 2025 for workers employed in the electricity sector provided for an increase in the hours of professional training over the three-year period, allocated to each open-ended employee.
Productivity bonuses The NCBA of 11 February 2025 for workers employed in the electricity sector confirms the productivity quota allocated to the performance-related bonus.
Supplementary pension schemes The NCBA of 11 February 2025 for workers employed in the electricity sector provided for specific obligations regarding supplementary pension schemes.
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| ENERGY AND PETROL |
| Supplementary healthcare assistance
The NCBA of 16 April 2025 (as supplemented by the Memorandum of Agreement of 10 July 2025 setting out new amounts, adjusted in line with the inflation differentials for the 2022–2024 three-year period, following ISTAT’s IPCA communication of 12 June 2025) for employees in the research, extraction, refining, cogeneration, processing or distribution of petroleum products industry (excluding the research, extraction, etc. of asphalt and bituminous rocks) and for employees in the ENI energy sector provided for an increase.
Separate remuneration element (EDR) The NCBA of 16 April 2025 for employees in the research, extraction, refining, cogeneration, processing or distribution of petroleum products industry (excluding the research, extraction, etc. of asphalt and bituminous rocks) and for employees in the ENI energy sector provided for an amount by way of a separate remuneration element (EDR), introduced as a buffer for inflation differentials, as a compensatory item for negative or positive differences between forecast inflation and actual inflation.
Annual leave The NCBA of 16 April 2025 for employees in the research, extraction, refining, cogeneration, processing or distribution of petroleum products industry and for employees in the ENI energy sector provided for provisions concerning the taking of annual leave.
New minimum salary scales The NCBA of 16 April 2025 for employees in the research, extraction, refining, cogeneration, processing or distribution of petroleum products industry and for employees in the ENI energy sector provided for pay increases. |
| RUBBER AND PLASTICS – INDUSTRIAL COMPANIES |
| Effective date
The Draft Agreement of 10 December 2025 for the renewal of the NCBA for employees of the rubber, electrical cables and related industries and the plastics industry provided that, without prejudice to any different effective dates that may be предусмотрены, the new provisions, as well as the amendments introduced to the individual contractual institutions, shall take effect from 1 January 2026.
New minimum salary scales The Draft Agreement of 10 December 2025 for the renewal of the NCBA for employees of the rubber, electrical cables and related industries and the plastics industry provided, with effect from 1 January 2026, for pay increases. |
Administrative Deadlines
| 16 | 20 | 31 |
| 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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Year-end tax adjustment
By the end of the year, or upon termination of the employment relationship, or at the latest by 28 February 2026, the Employer (as withholding agent pursuant to art. 64, paragraph 1, of Presidential Decree No. 600/1973) must carry out the tax adjustment in accordance with the rules set out in paragraphs 3 and 4 of art. 23 of Presidential Decree No. 600/1973. Accordingly, for each worker, it will be necessary to perform the adjustment between the amount of withholdings applied to the sums and values paid for each pay period and the tax due on the total amount of sums and values paid during the year.
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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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| A. Pastore fund contribution
Companies operating in the commerce, shipping and transport sectors must make quarterly payments of premiums to the Supplementary Multi-Purpose Insurance Fund (PREVIR).
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| M. Besusso fund contribution
Companies in the commerce, shipping and transport sectors are required to pay welfare contributions for executives in these industries to the M. Besusso Fund.
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| M. Negri fund contribution
Companies must pay social security and welfare contributions to the Mario Negri Fund on behalf of executives in the commerce, transport, services, auxiliary sectors, and advanced tertiary industries, as well as executives employed in hotels, shipping agencies, and bonded warehouses. |
Normative Deadline
| 1 | 12 | 23 | 31 |
| Unpaid leaves for cancer patients
Unpaid leave periods for cancer patients who have used all other available leaves become effective. |
Tax adjustment
The deadline expires for notifying other employment income or income treated as employment income received from withholding agents other than the current one during 2025. |
Procurement contracts
Contractors and subcontractors involved in contracts exceeding EUR 200,000 must submit the receipts of the withholding tax payments made on behalf of their employees for the previous month or, if exempted, a copy of the tax compliance certificate.
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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. |
| 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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| Annual communication on the mandatory employment of disabled workers – submission by 31 January 2026
By 31 January, a public or private Employer employing at least 15 workers is required to submit the relevant information statement to the competent offices. The said statement is the instrument through which the competent authorities acquire the company’s employment situation, taking as the reference parameter the Company’s workforce as at 31 December of the previous year. This obligation also includes an indication of all the measures adopted by the Employer to maintain the required quota of employees with disabilities and also constitutes an automatic request for referral where such measures are lacking. Memorandum 01/2026 Agency workers – Mandatory communication by 31 January 2026
By 31 January, the deadline also expires for the submission of the annual communication which employers using agency workers are required to provide to the trade union organisations. Through this communication, the number of agency work contracts entered into, their duration, and the number and job classification of workers engaged under agency arrangements are disclosed. |
AGPill – The Employer’s Christmas
By Amedeo Mastromarino Horn
In this episode of AGPill – ‘The Employer’s Christmas’ – Amedeo Mastromarino Horn, Labour Consultant at ArlatiGhislandi, examines the obligations incumbent on employers as the end of the year approaches, with particular focus on the methods for carrying out the year-end tax adjustment, also highlighting the ancillary obligations connected with the processing of the December payroll.
WATCH VIDEO
The management of disability in corporate contexts: inclusion policies oriented towards economic and organisational efficiency criteria
Wednesday, 4 February 2026 – from 14:30 to 18:00
ArlatiGhislandi is organising at Palazzo Chiesa a conference dedicated to the management of disability in corporate contexts, a topic that is now central to business organisations, which are required to integrate statutory obligations, health protection and inclusion with requirements of economic and organisational efficiency. During the event, an in-depth discussion will be offered on the labour law and management aspects linked to the relationship between job duties, functional limitations and disability conditions. Topics will include targeted placement, fitness for work and supervening unfitness, health surveillance and the adoption of reasonable accommodations, also in light of the most recent case law developments. The event will provide an opportunity for discussion aimed at promoting sustainable and genuinely effective inclusion policies.
SUBSCRIBE
Nova of the Month – Review on labour law and human resources management
Thursday, 29 January 2025, from 14:30 to 15:00
Lorenzo Dani and Giorgio Ottaviano will present the main developments and topics relating to labour law and corporate organisation in light of legislative measures and practice guidelines concerning the management of human resources within companies.