Italy: Employment and HR

The Italian Supreme Court has ruled on whether employees can retain benefits from company-level collective agreements after an employer withdraws from such agreements. The decision addresses the constitutional balance between workers' remuneration rights and the freedom of trade unions to negotiate employment terms, with significant implications for how collective bargaining agreements interact with individual employment contracts.

L'INPS ha recentemente chiarito le modalità di individuazione del primo giorno di malattia ai fini previdenziali, estendendo la tutela economica anche al giorno precedente la certificazione medica. La circolare n. 92 del 4 settembre introduce importanti novità per i lavoratori che effettuano visite ambulatoriali, ampliando le garanzie già previste per le visite domiciliari.

The European Parliament has approved significant revisions to EU social security coordination rules that will impact companies with workers operating across member states. Key changes include new pre-secondment requirements, advance notification obligations for posted workers, and clarified criteria for determining applicable social security legislation. These modifications introduce stricter compliance measures while also expanding unemployment benefit portability for workers moving between EU countries.

Italy's Legislative Decree No. 96/2026 implements the EU Pay Transparency Directive, introducing a comprehensive framework that shifts equal pay from an HR objective to a rigorous legal mandate with severe consequences for non-compliance. The legislation reverses the burden of proof in discrimination cases, prohibits pay secrecy clauses, and grants government agencies unprecedented access to corporate pay structures through automated reporting systems.

Whilst the vast majority of other countries in Europe have not yet finalised their transposing legislation, the Pay Transparency directive has now been transposed in Italy with Legislative Decree...

Italy has completed the transposition of EU Directive 2023/970, introducing comprehensive pay transparency rules that will fundamentally reshape recruitment processes, remuneration policies, and internal information flows.

UK clients relocating to Italy face significant financial planning challenges as their tax obligations, pension rules, and investment regulations fundamentally change. Understanding how Italian residency affects existing UK financial arrangements and why local expertise becomes essential can help avoid unexpected tax liabilities and ensure compliance with Italian succession laws and reporting requirements.

The Italian flat tax regime for high net worth individuals offers significant benefits, but many overlook a crucial financial planning opportunity involving UK pensions. By strategically converting UK pension pots into investment portfolios while under the flat tax regime, HNW individuals can potentially eliminate future progressive income tax liabilities and create more tax-efficient income streams.

The Italian tax authorities have issued a significant ruling on pension taxation following EDF's nationalization by the French State. A French resident considering relocation to Italy questioned whether this change in ownership could reclassify their CNIEG pension from a social security benefit to a government pension, potentially shifting exclusive taxing rights to France. The authorities' response provides important insights for similar situations involving state-owned entities performing commercial activ

When can workplace assault justify dismissal, even if claimed as a joke? The Court of Asti examines how context, witness testimony, and collective bargaining agreements shape the proportionality assessment in disciplinary proceedings involving physical contact between colleagues.

La Corte di Cassazione ha stabilito che il verbale del medico fiscale fa piena prova solo dei fatti direttamente constatati, non delle interpretazioni. Le diciture come "sconosciuto/irreperibile" possono...

The Italian Supreme Court has ruled on the evidentiary value of medical examiner reports in disciplinary dismissal cases involving employee unavailability during medical check visits.