The most significant development over the past month has undoubtedly been the 2027 Budget Bill, the draft of which has been approved by the Council of Ministers.
On the tax front, the income tax (IRPEF) bracket subject to the 33% rate is extended to EUR 55,000. The income threshold for access to the flat-rate tax regime is increased to EUR 100,000 for income tax purposes, while the VAT threshold remains at EUR 85,000, pending EU authorisation.
For private-sector employees born after 1997 and earning up to EUR 28,000, pay increases in 2027 compared with the previous year will be subject to a 1% substitute tax, up to a maximum of EUR 2,500.
As regards recruitment, the enhanced tax deduction for labour costs relating to new hires is reintroduced for the 2027 tax year. The deduction amounts to 120% of the relevant costs, increasing to 140% for employees under the age of 36 and to 180% for working mothers. Social security contribution exemptions for the permanent recruitment of women, young people and workers in Special Economic Zones (ZES) are extended until 31 December 2027.
The Bill will now be submitted to Parliament for consideration.
Buona lettura,
Marcella De Trizio
Certification of welfare measures – Implementation of the contribution exemption
By Interministerial Decree No. 151 of 15 October 2026, the Ministry of Labour and Social Policies, in agreement with the Ministry for Family, Birth Rates and Equal Opportunities and the Ministry of Economic affairs, established the criteria and implementing procedures for the exemption from the payment of social security contributions introduced by art. 6 of […]
RegToDate 26/2026
Recruitment incentives – Job offers to be published on SIISL
By Ministerial Decree No. 134 of 5 October 2026, the Ministry of Labour and Social Policies defined the implementing procedures for the obligation, bestowed on employers, to publish the job offer on the Information System for Social and Labour Inclusion (SIISL), in order to benefit from contribution reliefs, however named and financed with public resources, […]
RegToDate 25/2026
ISTAT – Consumer Price Index for September 2026
With press release of 16 October 2026, ISTAT announced that the Consumer Price Index for September 2026 stood at 104.3 points. This index is used to determine the revaluation coefficients applicable to the severance indemnity (TFR) and employment-related claims.
Where an employer pays an advance on the employee’s TFR before termination of the employment relationship, the revaluation rate applies to the entire amount accrued up to the payroll period in which the advance is paid. For the remaining payroll periods of the relevant year, the same revaluation rate applies only to the portion of the TFR remaining with the employer, net of the amount paid in advance.
Lastly, it should be noted that the portion of the TFR paid by employees into supplementary pension schemes is not subject to revaluation.
2026 bonus for working mothers – INPS instructions
With circular message no. 106/2026, INPS issued operational guidance on access to the bonus payable by the Institute as a lump sum in December 2026 to working mothers with two or more children, amounting to EUR 60 per month for a maximum of 12 months.
To qualify for the financial benefit, eligible working mothers must:
- be mothers of two children (including adopted children or children in pre-adoptive foster care), the youngest of whom is under the age of 10, or mothers of three or more children (including adopted children or children in pre-adoptive foster care), the youngest of whom under the age of 18,
- be under an employment contract (in either the public or private sector), not including domestic employment, or be self-employed and registered with a compulsory social security scheme for self-employed workers,
- have employment or self-employment income for 2026 of less than EUR 40,000.
Eligible working mothers must submit their applications through the designated online channels by 31 December 2026 (INPS, message No. 3343/2026). Where the eligibility requirements are met in December 2026, applications may be submitted by 31 January 2027.
Pensions – conversion coefficients for accrued pensions
By means of the Directorial Decree of 16 October 2026, the Ministry of Labour and Social Policies announced the updated coefficients for converting accrued pension contributions into pension benefits, effective from 1 January 2027.
| Age | Divisors | Conversion rates |
| 57 | 24.080 | 4.153% |
| 58 | 23.507 | 4.254% |
| 59 | 22.929 | 4.361% |
| 60 | 22.345 | 4.475% |
| 61 | 21.756 | 4.596% |
| 62 | 21.163 | 4.725% |
| 63 | 20.565 | 4.863% |
| 64 | 19.963 | 5.009% |
| 65 | 19.357 | 5.166% |
| 66 | 18.747 | 5.334% |
| 67 | 18.136 | 5.514% |
| 68 | 17.523 | 5.707% |
| 69 | 16.908 | 5.914% |
| 70 | 16.290 | 6.139% |
| 71 | 15.669 | 6.382% |
Establishment of the employment relationship – Digitalisation of information obligations
The digitalisation of business processes is increasingly affecting the administrative management of employment relationships, requiring employers to adopt appropriate measures to safeguard employees’ rights to transparency. This in-depth analysis examines how information obligations arising upon the establishment of an employment relationship may be fulfilled through digital means, in light of the latest guidance issued by the Ministry of Labour.
Industrial solidarity agreements – Applications for social security contribution relief
On 27 October 2026, the Ministry of Labour and Social Policies announced that, between 30 November and 10 December 2026, employers that have entered into industrial solidarity agreements may submit requests for social security contribution relief for 2026 through the dedicated ‘sgravicdsonline’ web application.
From 2 November until 10 December 2026, the application will be available for the preliminary completion of requests.
Recruitment of foreign workers – Entry quotas for 2027
In implementation of the Decree of the President of the Council of Ministers of 2 October 2025, by joint circular message No. 7185 of 1 October 2026, the Ministry of the Interior clarifies on the entry quotas for foreign seasonal and non-seasonal workers for 2027. The entry of foreign workers for non-seasonal employment purposes is […]
RegToDate 27/2026
JUS – the case-law review journal
In the October issue of JUS, we examine decisions issued by lower courts and the Corte di Cassazione, together with a ruling by the Regional Administrative Court (TAR) concerning the equivalence of collective bargaining agreements.
The judgments under review address the following issues:
- Screenshots of WhatsApp conversations constitute documentary evidence of actual working hours,
- The limitation period for severance pay (TFR) begins only upon termination of the employment relationship, and its calculation must also include remuneration in respect of which the relevant claims are already time-barred,
- Public procurement: an individual salary supplement does not bridge the gap between collective bargaining agreements for the purposes of assessing the equivalence of employment protections,
- An executive who works permanently abroad is subject to Italian law where the employment relationship is more closely connected with Italy.
Jus 09/2026
Sporting directors in football: duties and responsibilities
By Marcella de Trizio
AG addressed the topic “Sporting directors in football: duties and responsibilities” in an article written by lawyer Marcella de Trizio and published by Lefebvre Giuffrè on Quotidianopiù. In judgment No. 26349/2026, Corte di Cassazione upheld the dismissal of a Sporting Director on grounds of gross misconduct. Even in the absence of formal executive status, serious insults directed at the Club President, together with the employee’s conduct, were found to have irreparably undermined the relationship of trust, given the high degree of financial and managerial responsibility entrusted to the role.
Unlawful dismissal: protections for employees hired before 7 March 2015 ruled unconstitutional
By Marcella de Trizio
AG has addressed the topic “Unlawful dismissal: protections for employees hired before 7 March 2015 ruled unconstitutional” in an article written by lawyer Marcella de Trizio and published by Lefebvre Giuffrè on Quotidianopiù. In judgment No. 174 of 22 October 2026, Corte Costituzionale ruled that the statutory cap of six months’ pay on compensation for unlawful dismissal, established under Art. 8 of Law No. 604/1966, must also be removed for employees of smaller companies hired before 7 March 2015, where dismissal is not supported by just cause or justified grounds.
Artificial intelligence in the latest developments in collective bargaining
By Luca Barbieri
AG has addressed the topic ‘Artificial intelligence in the latest developments in collective bargaining’ in a supplement to Wolters Kluwer’s Diritto e Pratica del Lavoro, in an article written by Luca Barbieri. The article examines the provisions on AI contained in National Collective Bargaining Agreements (NCBAs) concluded over the past two years, highlighting their key features and critical issues, particularly concerning employers’ obligations to communicate and provide information to trade unions.
Pay equity and executive classification systems
By Massimiliano Arlati and Luca Barbieri
AG has addressed the topic ‘Pay equity and executive classification systems’ in an article written by Luca Barbieri and Massimiliano Arlati and published in Norme&Tributi Plus Lavoro by Il Sole 24 Ore. The article examines how to identify the gender pay gap among employees holding executive positions (‘Dirigenti’), in light of Legislative Decree No. 96/2026 implementing Directive (EU) 2023/970. Given the absence of classification grades in NCBAs for executives, the article highlights the possibility for employers to adopt their own classification systems, based on objective and gender-neutral criteria, to assess and report any pay gaps within comparable groups of executives.
Wood and Furniture Industry: Draft agreement of 3 September 2026
By Luca Barbieri and Matteo Raglio
AG has addressed the topic ‘Wood and Furniture Industry: Draft agreement of 3 September 2026’ in an article written by Luca Barbieri and Matteo Raglio and published in Wolters Kluwer’s journal Diritto & Pratica del Lavoro. The article examines the draft agreement through which FederlegnoArredo and the trade unions Feneal Uil, Filca Cisl and Fillea Cgil renewed the NCBA for the period 2026–2028, highlighting its main developments, ranging from increases in minimum contractual pay rates and the regulation of fixed-term employment to measures concerning supplementary pension schemes, leave entitlements and occupational health and safety.
CONTRACTUAL DEADLINES
| 1 |
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STONE AND QUARRYING – INDUSTRIAL COMPANIES
Collective welfare benefits
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| PRIVATE SCHOOLS – ANINSEI |
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Supplementary pension schemes
With reference to the NCBA of 15 July 2024 for managerial, teaching, educational, administrative, technical and auxiliary staff employed in non-state schools, covering the three-year period 2024–2027, the social partners ANINSEI and UIL Scuola RUA entered into a collective agreement on 5 October 2026 governing the transitional arrangements for supplementary pension provision. In particular, the contribution obligation under Art. 10 of the NCBA has been temporarily suspended, and a transitional contribution payable exclusively by the employer has been introduced, to be paid through payroll from November 2026 for existing employees.
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| TERTIARY SECTOR – CONFCOMMERCIO |
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New minimum pay rates
The NCBA of 22 March 2024 for employees of companies operating in the tertiary, distribution and services sectors, supplemented by the Agreement of 28 March 2024, provides for pay increases effective from 1 November 2026.
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ADMINISTRATIVE DEADLINES
| 16 | 20 | 30 |
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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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FASI
Industrial companies employing executives must pay contribution to the FASI fund for the 4th quarter of 2026.
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NPS 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
| 1 | 10 | 20 | 30 |
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Tax assistance
Withholding agents providing tax assistance must deduct the second or sole instalment of the advance payment of personal income tax (IRPEF) from the payroll cycle of November.
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Supplementary 730-3 form
Tax Assistance Centres (CAFs) and authorised tax professionals must submit the tax settlement results of supplementary Form 730/2026 returns and provide taxpayers with a copy of the completed supplementary Form 730/2026 and the corresponding tax calculation statement (supplementary Form 730-3).
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Service contracts
Contractors and subcontractors involved in contracts exceeding EUR 200,000 must submit proof of payment of the withholding taxes deducted from their employees’ remuneration in the preceding month or, where exempt from this obligation, a copy of the tax compliance certificate.
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CIGO subsidised furlough
Employers must submit CIGO furlough applications for unavoidable events that took place in the previous month. |
AI and corporate liability
Tuesday, 26 November 2026, 15:00 – 18:00
ArlatiGhislandi, in collaboration with the law firm Brugnoletti & Associati, is organising a workshop entitled “Artificial intelligence and corporate liability” at Palazzo Chiesa.
With the entry into force of Art. 437-bis of the Italian Codice Penale and Art. 25-vicies of Legislative Decree No. 231/2001, concerning the failure to adopt safety measures in AI systems and the tampering with such systems, companies must regard artificial intelligence not only as an opportunity for innovation, but also as a cybersecurity risk and a potential source of individual criminal liability and corporate administrative liability.
The workshop will examine and interpret the new provisions, including in relation to public procurement legislation, with the aim of clarifying the regulatory framework and identifying the measures required to ensure adequate organisational arrangements, including the appropriate updating of organisational, management and control models.
Nova of the month – review of labour law and HR management
Tuesday, 24 November 2026, 14:30 – 15:00
Lorenzo Dani and Giorgio Ottaviano will discuss the main news and topics concerning labour law and HR management, in light of recent legislative measures and administrative guidance concerning human resources management within companies.
Webinar series: “WhatsApp, the great unknown”
Save the date – webinar series “WhatsApp, the great unknown – opportunities, limitations and critical issues of a business communication tool”
From 15 October to 12 November 2026, every Thursday at 2.30 p.m., AG will host a series of five 30-minute webinars dedicated to WhatsApp and smart apps, which have now become everyday working tools but are still lacking clear rules.
Their use in professional and business relationships raises legal and procedural issues that remain largely unexplored.