Italy: Employment and HR

Il Ministero del Lavoro e il Ministero della Famiglia hanno introdotto un nuovo sistema di certificazione per le imprese che promuovono la conciliazione tra vita lavorativa e familiare. Le aziende certificate potranno beneficiare di un esonero contributivo fino all'1% dei contributi previdenziali, con un tetto massimo di 50.000 euro annui, valido fino al 31 dicembre 2028.

The Italian government has introduced new certification procedures enabling employers to access social security contribution relief by demonstrating commitment to work-life balance initiatives. Companies that successfully obtain certification through accredited entities can benefit from exemptions of up to 1% on social security contributions, with a maximum annual cap of EUR 50,000, valid through December 2028.

Italy's Supreme Court has ruled that seasonal employment contracts are exempt from the five-extension limit that applies to standard fixed-term contracts. This landmark decision clarifies a long-standing ambiguity in Italian labor law and has significant implications for businesses in tourism, agriculture, food processing, and other sectors with recurring seasonal workforce needs.

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.

Il Consiglio dei Ministri ha approvato un decreto legislativo che istituisce l'Organismo per la Parità, un'autorità indipendente destinata a rivoluzionare il sistema di contrasto alle discriminazioni in Italia. A partire dal 1° gennaio 2027, questo nuovo organismo avrà funzioni ampie e trasversali, dalla prevenzione all'assistenza alle vittime, con particolare attenzione al contesto lavorativo e agli standard europei.

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

Il Senato della Repubblica ha approvato in via definitiva il Disegno di legge n. 1484-B sulla "Legge annuale sulle piccole e medie imprese", introducendo importanti novità in materia di lavoro.

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.

The Court of Cassation's Joint Sections has issued a landmark ruling clarifying the procedural rights of employees who are dismissed while lacking mental capacity to understand or respond to their termination. This decision addresses a critical gap in Italian employment law by establishing new time limits for challenging dismissals when workers are unable to comprehend the legal consequences of their termination. The ruling balances employee protection against employer certainty in dismissal proceedings.