In recent years, there has been a gradual decline in the number of employees leaving the workplace by means of early retirement, as an increasing proportion of workers are now reaching retirement through the ordinary old-age pension route. This trend emerges from data collected by the CGIL worker’s union and presented in an interview with their Head of Pension Policy.
The most striking finding concerns the relationship between old-age pensions and early retirement pensions. Over the past three years, access to retirement has changed significantly: during the first half of 2023, early retirement pensions still outnumbered old-age pensions; in 2024, the two routes became broadly equivalent; whereas in 2025 and 2026 the gap widened rapidly in favour of old-age pensions.
According to CGIL, this trend is closely linked to recent legislative reforms, including the progressive restriction and subsequent abolition of the Opzione Donna scheme, the gradual transformation of Quota 103 into an increasingly unattractive measure until its eventual withdrawal, and, within the public sector, amendments to pension accrual rates that have progressively reduced the flexibility in retirement options previously envisaged by the Government.
From an employer’s perspective, these figures are undoubtedly a cause for concern, given the significant impact that the continued employment of workers with long service has on labour costs. In the absence of legislative reforms facilitating earlier retirement, it is therefore essential to assess each individual case in order to determine whether measures to encourage voluntary early retirement may nonetheless be appropriate.
Buona lettura,
Marcella de Trizio
‘Labour Decree’ – New provisions on ‘fair’ wage, secondment and staff leasing
By Law No. 112/2026, published in the Official Gazette and in force from 27 June 2026, Decree-Law No. 62/2026, known as ‘Labour Decree’, laying down urgent provisions on fair wage, employment incentives and the fight against digital labour exploitation, was converted into law. The conversion law brings certain amendments to the provisions already laid down […]
RegToDate 15/2026
Social contribution relief – Updated list of disqualifying grounds
By Annex A to the Ministerial Decree of 22 June 2026, the Ministry of Labour and Social Policies published the new list of violations concerning the protection of working conditions and health and safety at work which, where established by final judicial measures, preclude employers from accessing the regulatory and contribution benefits provided for by […]
RegToDate 16/2026
Conventional salaries for employees working abroad – INAIL update for 2026
With circular message no. 32/2026, INAIL provides guidance on the salary figures to be used for insurance purposes in respect of employees working in non-EU countries with which Italy has no social security agreement for the year 2026.
By Ministerial Decree of 29 May 2026, the Minister of Labour and Social Policies, in agreement with the Minister of Economy and Finance, established the conventional earnings applicable for 2026 to be used as the basis for calculating the insurance premiums payable in respect of such employees.
These conventional earnings may be apportioned over 26 working days in cases where recruitment, termination of employment or transfers to or from a foreign country occur during the course of the month.
Cross-Border Workers – Tax Regime and Employer Location
In its reply to ruling no. 126/2026, the Italian Revenue Agency clarified that the special tax regime for cross-border workers also applies to employees who are resident in Switzerland and performs all of their work in Lombardy for an employer whose registered office is located in the Veneto region.
Although the employer’s registered office is not situated within a border area, the employee may nevertheless qualify as a cross-border worker because the employment relationship is carried out in one of the eligible territories, namely the regions of Lombardy, Piedmont or Valle d’Aosta, or the Autonomous Province of Bolzano.
Sick leave benefit – New INPS service for the direct payment of benefits
Wih message no. 2207/2026, INPS announced the launch of a new online service, “Direct Payment Sickness Benefit Portal for Private Sector Employees”, available on the Institute’s official website.
The new service enables employees to submit the information required for the processing of sickness benefit claims paid directly by INPS and includes the following sections:
- Personal details,
- Notification details,
- Payment details,
- Attachments,
- Summary.
Protecting workers from heat-related stress – Guidance by the National Labour Inspectorate
By note no. 5484 of 6 July 2026, the National Labour Inspectorate (INL) issued operational guidance for labour inspections concerning the risk of heat stress, with the aim of verifying the measures adopted by employers to prevent harm arising from excessive heat and sun exposure.
In particular, the guidance reiterates employers’ obligation to assess and implement the necessary preventive and protective measures, including the temporary suspension of work activities where climatic conditions give rise to an unacceptable risk to workers’ health and safety. Responsibility for taking such action also rests with supervisors.
Law No. 104 leave entitlements and extraordinary caregiver leave – UniEmens instructions
With message no. 2287/2026, INPS issued new operational guidance on the completion of the UniEmens return for reimbursement claims relating to leave entitlements under Art. 33 of Law No. 104/1992 and extraordinary leave granted for the care of a spouse or cohabiting partner with a severe disability pursuant to Art. 42(5) of Legislative Decree No. 151/2001.
The new reimbursement codes are as follows:
- Code “L300” (to be used following the reporting of event code “YA1”): Reimbursement for the extension of daily parental leave under Art. 33(1) of Legislative Decree No. 151/2001 taken up to the child’s eighth birthday, or within eight years from the child’s placement with the family in cases of adoption or foster care, where the child has a severe disability.
- Code “L301” (to be used following the reporting of event code “YA2”): Reimbursement for the extension of daily parental leave under Art. 33(1) of Legislative Decree No. 151/2001 taken between the child’s eighth and fourteenth birthdays, or between the eighth and fourteenth anniversaries of the child’s placement with the family in cases of adoption or foster care, where the child has a severe disability.
- Code “L302” (to be used following the reporting of event code “XB3”): Reimbursement for hourly leave granted to parents of a child with a severe disability up to the child’s third birthday under Art. 42(1) of Legislative Decree No. 151/2001.
- Code “L303” (to be used following the reporting of event code “RA1”): Reimbursement for monthly leave taken on a daily or hourly basis under Art. 33(3) of Law No. 104/1992 to care for a spouse, de facto cohabiting partner, civil partner, or relatives and relatives by marriage up to the third degree with a severe disability.
- Code “L306” (to be used following the reporting of event code “QB5”): Reimbursement for hourly leave under Art. 33(6) of Law No. 104/1992 taken by an employee with a severe disability.
- Code “L307” (to be used following the reporting of event code “TA1”): Reimbursement for monthly leave days under Art. 33(6) of Law No. 104/1992 taken by an employee with a severe disability.
- Code “L308” (to be used following the reporting of event code “MD1”): Reimbursement for extraordinary leave under Art. 42(5) of Legislative Decree No. 151/2001 taken to care for a spouse, de facto cohabiting partner, civil partner, or relatives and relatives by marriage up to the third degree with a severe disability.
INPS Treasury Fund – Contribution for employees first hired after 30 June 2026
With message no. 2325/2026, INPS clarified on the payment to the Treasury Fund of accrued severance pay (TFR) relating to employees first hired after 30 June 2026 who, within 60 days of the date of commencement of employment (Art. 1(204) of Law No. 199/2025), expressly choose to retain their TFR with their employer.
Notably, since TFR accrued during the period between the employee’s commencement date and the determination of the final destination of the TFR is, for contribution purposes, treated as arrears, the related contributions must be paid, without the application of civil penalties, interest or additional charges, by the end of the month following the employee’s formal exercise of that choice.
Stabilisation of employment relationships – INPS instructions on access to the incentive
By circular message No. 72/2026, INPS provides the initial operational guidance concerning the full exemption from payment of total social security contribution introduced by art. 4 of Decree-Law No. 62/2026, converted, with amendments, into Law No. 112/2026, in favour of employers that convert fixed-term employment relationships into open-ended employment relationships for young workers who i) […]
RegToDate 17/2026
Pay increases, supplements and allowances – Further guidance on substitute tax
Following the initial guidance already provided (Agenzia delle Entrate, circular message No. 2/2026), by circular message No. 3/2026 the Revenue Agency provided further clarifications, in question-and-answer form, concerning the application of substitute tax for IRPEF and regional and municipal surcharges at the rate of: – 5% with reference to pay increases paid during 2026 to […]
RegToDat 18/2026
ISTAT – Consumer Price Index for June 2026
With Press Release of 16 July 2026, ISTAT announced that the Consumer Price Index for June 2026 stood at 102.8. This index is used to calculate the revaluation coefficient applicable to severance pay (TFR) and employment-related claims.
Where an employer pays an advance on an employee’s TFR before the termination of the employment relationship, the revaluation rate applies to the entire amount accrued up to the pay period in which the advance is paid. For the remaining pay periods of the relevant year, the same revaluation rate applies only to the balance of the TFR retained by the employer, net of the amount already paid as an advance.
Finally, it should be noted that the portion of TFR paid by employees into supplementary pension funds is not subject to revaluation.
Extraordinary caregiver leave – INL clarifies the rules governing its use
By note no. 950/2026, the National Labour Inspectorate (INL) clarified on the arrangements governing the use of the extraordinary leave granted under Art. 42(5) of Legislative Decree No. 151/2001, which enables an employee to provide effective and continuous care to a family member recognised as having a severe disability pursuant to Art. 3(3) of Law No. 104/1992.
Without prejudice to the employee’s obligation to notify the employer in advance of the intended use of the leave, and to the employer’s right to request that leave be planned in advance in order to facilitate the organisation of work, INL clarified that the employee may depart from such planning where necessary, since “the overriding need to provide care and, consequently, to safeguard the interests of the person with a disability, must prevail over the employer’s organisational requirements.”
JUS – case law review
In the July issue of JUS, we shall examine both first-instance and appellate case law, together with a decision of the Italian Data Protection Authority, the scope of which has been partially redefined by the Ordinary Court.
The judgments under review concern:
- the employer’s failure to set performance objectives and the employee’s consequent entitlement to claim payment of the related bonus,
- the non-extension to fathers of the same legal protections afforded to working mothers,
- the admissibility of notifying sickness status via WhatsApp,
- defensive monitoring and the need to safeguard the employee’s right to privacy.
Jus 07/2026
Proof of existence of a full-time employment relationship – the value of a payslip
Where a part-time employee seeks to establish before the courts that he or she in fact performed full-time work, the payslip may constitute an extrajudicial admission against the employer, thereby having the effect of binding legal evidence where its contents are clear and consistent. Conversely, where the information contained in the payslip is unclear or contradictory, it merely constitutes evidence to be freely assessed by the court (Corte di Cassazione, No. 20814/2026).
Defensive monitoring of an employee’s emails – dismissal upheld
Dismissal for gross misconduct is lawful where the employer, through defensive monitoring of an employee’s email communications, discovers evidence of a conflict of interest and a breach of the employee’s duty of fidelity (Tribunale di Pisa, Judgment No. 800 of 13 June 2026).
Unlawful dismissal in SMEs: the issue of compensation remains unresolved
By Marcella de Trizio
AG addressed the topic “Unlawful Dismissal in SMEs: The Issue of Compensation Remains Unresolved” in an article published by Lefebvre Giuffrè in QuotidianoPiù on 20 July 2026, authored by Marcella de Trizio.
The article examines Corte Costituzionale Order no. 131 of 17 July 2026, in which the Court revisits the sanctions applicable to unlawful dismissals in small and medium-sized enterprises (SMEs). The Court confirms the unconstitutionality of the statutory maximum compensation of six months’ salary and reiterates the urgent need for legislative intervention to introduce new criteria for determining the amount of compensation payable in cases of unlawful dismissal.
Choice of TFR destination
By Marcella de Trizio
AG addressed the topic “Choosing the Destination of Severance Pay (TFR)” in an article published by Lefebvre Giuffrè in QuotidianoPiù, authored by Marcella de Trizio.
The article examines the legislative framework governing the allocation of accrued severance pay (TFR) to supplementary pension schemes. Under the current legislation, employees may finance supplementary pension arrangements by allocating their accruing TFR. Accordingly, upon commencement of employment, employees may choose either to transfer their TFR to a supplementary pension fund or to retain it within the statutory severance pay system, whereby the relevant amounts are held either by the INPS Treasury Fund or directly by the employer, as applicable.
Transfer of company branch – what NCBA should be applicable?
In this article, we examine, by means of a practical case study, the legal framework governing the application of a National Collective Bargaining Agreement and its effects on the employment relationships of employees affected by the transfer of a business division.
CONCRACTUAL DEADLINES
| 1 |
| MOTORWAYS AND TUNNELS
New minimum pay rates The NCBA of 26 June 2026 for employees of companies involved in the management of toll road infrastructure, related support activities and services, and integrated transport systems (CNEL code I192) provides for salary increases. |
| TOURISM SECTOR – ANPIT NCBA RenewalOn 26 June 2026, ANPIT, UNICA, ATECA and CISAL Terziario, with the assistance of CISAL, concluded the comprehensive renewal of the National Collective Bargaining Agreement (NCBA) of 24 May 2022 for employees of companies operating in the tourism, travel agency and public catering sectors (CNEL Code H05K), which expired on 30 April 2025. The renewed agreement entered into force on 1 April 2026 and will remain effective until 31 March 2029.The agreement introduces new provisions on apprenticeships, recruitment, fixed-term employment, union contribution, public holidays, part-time work, sickness, maternity, working time, overtime, probationary periods, and occupational health and safety. |
ADMINISTRATIVE DEADLINES
| 1 | 20 | 31 |
| Tax assistance
The employer, in its quality as a tax withholding agent, withholds or reimburses employee income tax as stemming from their tax return statements. |
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. |
LUL payslips Art. 39, L. 133/2008Employers must complete the Unified Employment Register (LUL) with data related to their employees for each reference month by the end of the following month. |
| Monthly tax withholdings
Employers, acting as tax substitutes, are required to pay the IRPF (income tax) withholdings on employment income and equivalent earnings. |
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 FundMinisterial 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 schemeArt. 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 employeesEmployers must pay INPS contribution related to employees’ wages paid in the previous month. | ||
| Mandatory communication on the usage of temporary workersEmployment 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. |
NORMATIVE DEADLINES
| 23 | 30 |
| Service contracts
Contractors and subcontractors involved in contracts exceeding EUR 200,000 must provide either: |
CIGO-CIG subsidised furlough
Employers concerned must submit applications for Ordinary Wage Guarantee Fund (CIGO) benefits in respect of objectively unavoidable events occurring during the previous month. |
| CIG
Employers must submit the data required for the payment or settlement of wage supplementation benefits where payment is made directly by INPS, in relation to the wage supplementation periods previously authorised. |
Pay Transparency on C-Level
Tuesday, September 29, 2026 – 3:00 PM to 6:00 PM
ArlatiGhislandi is hosting the workshop “Pay Transparency on C-Level” at Palazzo Chiesa, an event dedicated to companies that need to align compensation policies for executives and senior figures — including middle management — with the transparency and gender pay equity requirements set out in Legislative Decree No. 96/2026, in force since June 7, 2026.
Pay transparency is not just a formal compliance exercise. Without objective, documentable criteria supporting executive compensation policies, companies face a concrete risk of legal challenges. The workshop covers the practical aspects of the topic: from criteria suitable for justifying pay gaps among executives, to reviewing agreements and contractual tools in light of the new transparency requirements, to methods for preventing disputes related to top management compensation.