Pay transparency and fairness are legal principles of EU origin which aim not only to guarantee pay equity but also to prevent discrimination in the workplace.
At national level, these principles – expressed in various forms – are found in a number of statutory provisions, as well as in Article 36 of our Constitution. Among these, worthy of mention are: Art. 28 of Legislative Decree No. 198/2006 (Equal Opportunities Code), which prohibits any discrimination, direct or indirect, concerning any aspect or condition of remuneration; and the so-called “Transparency Decree” (Legislative Decree No. 104/2022), which imposes on the employer an obligation to provide information (including on pay and the criteria for its determination).
A significant step forward in this direction is represented by Directive (EU) 2023/970, soon to be implemented in Italy, which is aimed at reducing gender pay inequalities. The Directive provides, inter alia, for an obligation on employers to disclose a series of information on pay gaps between male and female workers.
These topics will be examined in depth in our newsletter, including a careful analysis of the relevant case law.
As always, the newsletter will also include the customary compliance calendars and all the month’s legislative developments.
Buona lettura,
Marcella de Trizio
Ordinary income tax for NASPI unemployment allowance paid to ‘inpatriates’
In its reply to query No. 228/2025, Agenzia delle Entrate clarified that the favourable tax regime for ‘inpatriate’ workers does not apply to NASPI unemployment allowance.
This benefti is not paid in consideration of the performance of an employment activity but requires the termination of the employment relationship and, therefore, does not meet the requirement laid down by the relevant legislation, which is intended to grant tax relief on income arising from work performed in Italy by individuals transferring their tax residence to the country.
Approfondimento n. 07/2025
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Reduction of social contribution duties for solidarity agreements signed by 2017 – UNIEMENS data flow
In its message No. 2568/2025, INPS provided operational instructions for filling the UNIEMENS data flow for companies that benefited from the social security contribution relief linked to defensive solidarity agreements accompanied by CIGS subsidised furlough allowance.
The guidance applies to companies covered by the authorising ministerial decrees whose CIGS periods under the solidarity agreements ended by 31 December 2017.
INAIL annuities – New capitalisation coefficients effective from 1 January 2025
With circular message No. 46/2025, INAIL announced the capitalisation coefficients applicable from 1 January 2025 for the calculation of (i) INAIL premium rates and (ii) lump-sum compensation for biological damage ranging between 6% and 15%.
The new coefficients retain the same structure as those established by Ministerial Decree of 22 November 2016.
Hiring of foreign workers – New procedure for signing the residence contract and the integration agreement
In a note dated 2 September 2025, the Ministry of Internal Affairs outlined the new digital procedure to be followed by employers intending to establish an employment relationship – either fixed-term or open-ended – with a foreign worker entering Italian territory.
This procedure concerns:
- i) the signing of the residence contract;
- ii) the conclusion of the integration agreement; and
iii) the worker’s application for a residence permit.
Nova n. 61/2025
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Tax deductions also applicable to expenses incurred for dependent children over 30
In Ruling No. 243/2025, the Tax Authority clarified that tax deductions for dependent children also apply to expenses and charges borne by a worker in the interest of a dependent child over the age of 30.
The age limit between 21 and 29 years for claiming the deduction (art. 1, paragraph 11, Law No. 207/2024) does not apply, provided that the income thresholds are respected (EUR 2,840.51 per year, increased to EUR 4,000 per year for children up to 24 years of age).
It remains confirmed that, for children under the age of 21, the above deduction is replaced by the ‘single and universal allowance’ (‘assegno unico e universale’).
ISTAT – Consumer Price Index for August 2025
In a press release dated 16 September 2025, ISTAT announced the consumer price index for blue- and white-collar worker households (FOI), excluding tobacco, for August 2025, which stands at 121.8 points.
This index serves as the basis for determining the revaluation coefficients applicable to severance pay (TFR) and employment-related credits.
Incentive for waiving “Quota 103” and early retirement – Tax treatment
In Ruling No. 247/2025, Agenzia delle Entrate provided further clarification regarding the tax treatment of the incentive granted to employees who, having met by 31 December 2025 the minimum requirements to access either flexible early retirement (Quota 103) or ordinary early retirement, choose to waive the accrual of the employee’s share of social security contributions.
By exercising such waiver, the employee releases the employer from the obligation to pay the corresponding social security contributions as of the first available retirement date.
Unlawful posting in the workplace of employees’ reasons for absence for work organisation purposes
In Decision No. 363 of 23 June 2025, the Italian Data Protection Authority clarified that it constitutes an unlawful processing of employees’ personal data for an employer to (i) post on the company noticeboard and (ii) send by e-mail information concerning the reasons for employees’ absences, even if the purpose is to ensure the proper scheduling of work shifts.
Such conduct makes employees’ personal data accessible to individuals who are not authorised to process them, thereby infringing the principles of lawfulness, fairness and transparency, as well as the data minimisation principle established under the current data protection legislation (Regulation (EU) 2016/679 – GDPR).
Under these principles, the data controller is required to (i) process personal data lawfully, fairly and transparently in relation to the data subject (art. 5(1)(a) GDPR) and (ii) ensure that the data are adequate, relevant and limited to what is necessary in relation to the purposes for which they are processed (art. 5(1)(c) GDPR).
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JUS – Case Law Review
The September issue of JUS will be entirely devoted to the theme of pay transparency and fairness, in light of Italy’s forthcoming transposition (7 June 2026) of Directive (EU) 2023/970 of 10 May 2023, aimed at “strengthening the application of the principle of equal pay between men and women for the same work or work of equal value through pay transparency and enforcement mechanisms.”
Pay transparency is a legal principle of EU origin, designed to ensure equity, non-discrimination, and fairness in remuneration within the employment relationship.
It entails the right of workers to receive clear and comprehensive information on their pay and on the criteria used for determining it, as well as the obligation for employers to disclose aggregated data on pay gaps.
The issue will include:
- Pay transparency and fairness in the national and supranational context
- Practical implementation of the principle of pay transparency: case law developments
- EU case law on equal pay and transparency
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Reinstatement of the employee in case of null and void probation period
Where no probationary agreement is validly in place, the employment relationship must be regarded as permanent from the outset. Consequently, a unilateral termination justified on the grounds of failure to pass the probationary period must be deemed, in all respects, a dismissal without cause, due to the non-existence of the alleged fact (Corte di Cassazione, 29 August 2025, No. 24201).
This type of termination triggers the application of the reduced reinstatement protection provided for under art. 3(2) of Legislative Decree No. 23/2015.
Allowance in lieu of notice subject to social contribution charges also in case of waiver
The allowance in lieu of notice, due to its remunerative nature, is subject to social contribution charges as soon as dismissal becomes effective without worked notice.
The employee’s waiver to the sum becomes irrelevant, as social contribution duties have already accrued (Corte di Cassazione, 2 September 2025, No. 24416).
Pecuniary damage arising from loss of pay supplements following demotion
Where an employee is demoted and consequently loses the opportunity to perform night work—and thus the pay supplements received for years—the employee is entitled to compensation for pecuniary damage (Corte di Cassazione, 5 August 2025, No. 22636).
Such damage constitutes a loss actually sustained within the meaning of art. 1223 of Codice Civile, provided that a direct causal link exists between the harm suffered and the unlawful demotion.
Access to employees’ private e-mails stored on company computers
In the absence of appropriate, specific policy, an employer may not access an employee’s personal e-mail account for defensive purposes – even if the e-mails are found on the company server or on the employee’s assigned computer (Corte di Cassazione, 29 August 2025, No. 24202).
According to the Court, employees’ private e-mail accounts retain the nature of “closed correspondence”, and any access or processing of such data by the employer amounts to a violation of art. 8 of Law No. 300/1970, which prohibits investigations into employees’ opinions or personal lives.
Lawful dismissal of an employee convicted in criminal proceedings despite final judgment
An employer is entitled to dismiss an employee following the latter’s conviction to eight months’ imprisonment for conduct unrelated to work, even if the criminal judgment has become final (Corte di Cassazione, 28 August 2025, No. 24100).
The dismissal is deemed lawful even where the disciplinary charge is issued after the conviction has become final, since no obligation exists for the employer to be previously aware of the outcome of the criminal proceedings against the employee.
Fruition of disability leave under Law No. 104/1992 and causal link between absence and assistance
An employee who needs to care for a parent with a disability may take leave from work pursuant to art. 33(3) of Law No. 104/1992. This leave is granted only if a causal link exists between the employee’s absence from work and the provision of care to the disabled person.
Accordingly, where an employee uses such leave for purposes other than care, the conduct constitutes an abuse of rights, in breach of the principles of fairness and good faith (Corte di Cassazione, 4 June 2025, No. 15029).
Lawfulness of employer monitoring through private investigation agencies
Within the scope of the employer’s powers, defensive monitoring carried out through private investigation agencies is considered lawful, provided that such monitoring is aimed at verifying conduct that may constitute criminally relevant acts or fraudulent activities (Corte di Cassazione, 4 September 2025, No. 24564).
However, where the employer uses investigative inquiries to monitor the performance of employees’ work activities, even if such controls are intended to protect company assets, this practice is deemed unlawful.
Severance pay (TFR) for executives – Housing benefit abroad as a remunerative component
Where an executive seconded abroad for several years during their career receives housing provided by the employer for the duration of the foreign assignment, such benefit is considered remuneration for the purposes of calculating severance pay (TFR) (Corte di Cassazione, 9 September 2025, No. 24849).
The remunerative nature of the housing benefit is justified by the fact that the accommodation constitutes an emolument paid on a continuous, fixed, and periodic basis, directly linked to the performance of work abroad and intended to meet the employee’s personal housing needs.
Workers with disabilities – Unpaid leave does not constitute a ‘reasonable accommodation’
Art. 5 of Directive 2000/78/EC provides that “the employer shall take appropriate measures, where needed in a particular case, to enable a person with a disability to have access to, participate in, or advance in employment, or to undergo training (…)”.
Where an employee covered by the NCBA for the Tertiary Sector – Confcommercio is absent due to illness for more than 180 days, the possible use of an additional 120 days of unpaid leave following the expiry of the protected period (as per art. 174 of the NCBA) does not constitute a reasonable accommodation in favour of a worker with a disability within the meaning of the aforementioned art. 5 (CJEU, 11 September 2025, Case C-5/24).
Personal email on company computers: employer access prohibited
By Marcella De Trizio
AG addressed the topic “Personal email on company computers: employer access prohibited”, published in QuotidianoPiù, by Giuffrè Francis Lefebvre, authored by Marcella de Trizio.
According to Corte di Cassazione (Judgment No. 24204 of 29 August 2025), employers are not permitted to access employees’ personal email accounts for defensive purposes, even if the emails are found on company servers or computers. Such access constitutes a breach of employees’ right to privacy and the confidentiality of personal correspondence.
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CIG subsidised furlough: the union consultation agreement has no expiry date
By Marcella De Trizio
AG addressed the topic “Subsidised Furlough: the union consultation agreement has no expiry date”, published in QuotidianoPiù, edited by Giuffrè Francis Lefebvre and authored by lawyer Marcella de Trizio.
The Consiglio di Stato, in its judgment of 17 July 2025, ruled that the agreement between the employer and trade unions for access to the Ordinary Subsidised Furlough Fund (CIGO) is not subject to expiry, nor does it need to be renewed. The Court emphasised not only the importance of the agreement and the related information process itself, but also the significance of its contents.
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AI-based recruitment processes: essential elements of a governance system
By Luca Barbieri, Andrea Rossetti and Carlo Perillo
AG discussed the topic “AI-based recruitment processes: essential elements of a governance system” in the supplement published by Wolters Kluwer, authored by Luca Barbieri, Andrea Rossetti and Carlo Perillo. The use of high-risk AI systems in recruitment profoundly affects the conduct of selection activities, requiring a redefinition of decision-making processes, the implementation of specific technical and organisational measures, and compliance with new disclosure obligations inspired by the principles of transparency and protection of fundamental rights.
Within the current regulatory framework, particular emphasis is placed on the duty to exercise human oversight over the operation of the AI system used for candidate selection.
Wolters Kluwer
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Adoption of a high-risk AI system: the liability of company directors’ decision-making
By Luca Barbieri and Andrea Rossetti
AG addressed the topic “Adoption of a high-risk AI system: the liability of company directors’ decision-making” in an article published in NT+ Il Sole 24 Ore, authored by Luca Barbieri and Andrea Rossetti.
When directors decide to adopt a high-risk AI system, and without prejudice to the legal framework that attributes responsibility to them for the decision taken, it becomes crucial to define the structure of the decision-making process aimed at identifying the most appropriate AI system available on the market. This process must be guided by principles of prudence, diligence, and informed evaluation, ensuring compliance with the applicable regulatory framework and proportionality between the system’s benefits and the risks associated with its implementation.
Sole 24ore, NT+
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Personal relationships in the workplace and disciplinary implications
By Marcella de Trizio
AG discussed the topic “Personal relationships in the workplace and disciplinary implications”, published in QuotidianoPiù, by Giuffrè Francis Lefebvre, authored by Marcella de Trizio.
The establishment or existence of personal relationships in the workplace – whether familial, romantic, commercial, or friendly – is not prohibited under Italian law. However, it is not uncommon for conduct arising from such relationships, when manifested in the workplace, to take on disciplinary relevance, potentially compromising the proper functioning of the employer’s business and damaging its reputation.
QuotidianoPiù
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Contractual Deadlines
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| GAS AND WATER Overtime Work The NCBA of 8 May 2025 for employees of companies in the gas and water sector provides that workers performing night overtime work between midnight and 6 a.m. are entitled, as paid leave for physiological rest, to postpone the start of their regular working hours on the following day by a number of hours equal to the duration of the overtime performed, while still receiving the corresponding overtime pay supplement. |
| GRAPHICS AND PUBLISHING – INDUSTRY
New minimum salaries The NCBA of 19 December 2023 for employees of graphic, related, and publishing companies, including multimedia enterprises, establishes wage increases.
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| ASSISTANCE SERVICES – AGIDAE
New minimum salaries The NCBA of 12 March 2025 for employees of social-healthcare, welfare, and educational institutions affiliated with AGIDAE provides for wage increases effective from 1 October 2025.
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| ASSISTANCE SERVICES – ANASTE (CONFSAL)
One-off lump payment The NCBA of 23 July 2025 for employees in the social-healthcare, welfare, and educational sectors establishes a one-off payment covering the period from 1 January 2023 to the date of signature of the NCBA (23 July 2025).
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| PROFESSIONAL FIRMS
Minimum salaries The NCBA of 16 February 2024 for employees of professional firms and activities provides for wage increases effective from 1 October 2025.
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Administrative Deadlines
| 10 | 16 | 20 | 31 |
| Tertiary sector executive funds
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).
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.
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. |
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
Art. 39, L. 133/2008 I datori di lavoro devono compilare il libro unico del lavoro (LUL) con i dati relativi ai lavoratori, per ciascun mese di riferimento, entro la fine del mese successivo.
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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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PREVINDAI
Employers of the industrial sector must pay contribution on salary paid to executives enrolled in Previndai, calculated on salary paid in the previous month.
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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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770/2025 annual statement
Withholding agents are required to submit the annual tax return form 770/2025, stating all amounts and benefits subject to withholding tax that were paid in 2024. |
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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 Deadline
| 1 | 23 | 31 |
| Tax assistance
Employers, in their quality as tax withholding agents, must withhold the amounts due for taxes or to make the refunds resulting from employees’ Form 730-2025 tax returns.
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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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| ‘Click-day’
The application period has opened for 2025 work authorisation (‘nulla osta’) requests concerning foreign nationals residing abroad in non-EU countries with bilateral agreements who are to be employed under subordinate employment contracts. This measure specifically concerns employers operating in the hotel and tourism sector.
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Service contracts
For contracts exceeding EUR 200,000, contractors and subcontractors are required to submit proof of payment of the withholding taxes deducted from their employees’ wages for the previous month, or, if exempt, to provide a copy of the tax compliance certificate.
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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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Pay Transparency – Guidelines and Economic Planning for Compliance
ArlatiGhislandi holds at Palazzo Chiesa a masterclass dedicated to the management of the new obligations on pay transparency in anticipation of the transposition of EU Directive 2023/970, whose effects are expected by 7 June 2026.
The masterclass is designed to provide a clear and practical interpretation of the Directive’s provisions within the Italian legal framework, enabling participants to properly manage and implement the right to information. It also aims to support companies in the timely design of adjustments to remuneration policies and the related economic planning required for compliance.