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  • Article

    Approved So-called “first of May Labour Decree 2026”

    Italy's Council of Ministers has approved a comprehensive labour reform package introducing three-year incentives for hiring young people and women, enhanced contribution relief in Special Economic Zones...
    ItalyEmployment and HR
    DL-Law Avvocati Giuslavoristi
    DL-Law Avvocati Giuslavoristi
  • Video

    The Gender Pay Gap In Italy (Video)

    In Italy, as in every other country in the world without exception, there is a gender pay gap. Access to the labour market is the starting point, but during employment, women face all kinds of barriers to progress.
    ItalyEmployment and HR
    Ius Laboris
    Ius Laboris
Article

Court Of Cassation: Requirements For A Lawful Salary Reduction During Holidays

The Court of Cassation has ruled on the permissible limits of salary reductions during employee annual leave periods. While remuneration during holidays should generally maintain comparable income levels to normal working periods, the court established that certain allowances may be lawfully excluded, provided the pay difference is minimal enough to avoid deterring employees from exercising their right to take annual leave.
ItalyEmployment and HR
DL-Law Avvocati Giuslavoristi
DL-Law Avvocati Giuslavoristi
  • Article

    The Jobs Act On The Dismissal For Objective Reasons (Redundancy) Referred To The Constitutional Court

    In a ruling dated 27 September 2023, the Court of Ravenna referred to the Italian Constitutional Court the constitutional legitimacy of Article 3.2 of Legislative Decree No. 23/2015 ...
    ItalyEmployment and HR
    Orsingher Ortu – Avvocati Associati
    Orsingher Ortu – Avvocati Associati
  • Article

    Cassazione: Condizioni per La Legittima Riduzione Retributiva Durante Le Ferie

    La Corte di Cassazione ha stabilito importanti principi sulla retribuzione durante le ferie annuali, chiarendo quando è legittima l'esclusione di alcune indennità normalmente corrisposte. L'ordinanza n. 18529 del 2026 definisce i limiti entro cui la riduzione retributiva nel periodo feriale può essere considerata lecita, bilanciando il diritto del lavoratore con le esigenze organizzative.
    ItalyEmployment and HR
    DL-Law Avvocati Giuslavoristi
    DL-Law Avvocati Giuslavoristi
  • Article

    Maternity And Paternity Leave Replacement: The Clarifications Provided For By National Social Security Authority

    The Italian National Social Security Authority has issued new operational guidance on replacement hiring arrangements during parental leave periods. Employers with fewer than 20 employees may now extend fixed-term contracts for replacement workers beyond the original employee's return, while maintaining significant social security contribution benefits. These clarifications address practical implementation questions surrounding the 2026 Budget Law's provisions on maternity and paternity leave replacements.
    ItalyEmployment and HR
    DL-Law Avvocati Giuslavoristi
    DL-Law Avvocati Giuslavoristi
  • Article

    Social Security Questions After Brexit: Italy Issues Guidance

    The Italian Social Security Body has issued Instruction no. 16/2020 on soft transition regarding social security issues after Brexit.
    ItalyEmployment and HR
    Ius Laboris
    Ius Laboris
  • Article

    Compensatory Damages In Case Of Limitation Of The Workers Freedom Of Association (Newsletter Norme & Tributi N. 153 Camera Di Commercio Italo-Germanica – Vittorio De Luca, Elena Cannone)

    In judgment no. 20819 of 21 July 2021, the Joint Sections of the Italian Court of Cassation in confirming the decision on the merits, ruled that the clause attached to the airline cabin crew...
    ItalyEmployment and HR
    De Luca & Partners
    De Luca & Partners
  • Article

    NCBA For Insurance Sector: Renewal Signed

    The Italian insurance sector has reached a landmark agreement on collective bargaining that balances economic improvements with progressive workplace policies. The renewal introduces significant salary increases and one-off payments while pioneering provisions on artificial intelligence governance, work-life balance, and employee protection in an evolving digital workplace.
    ItalyEmployment and HR
    DL-Law Avvocati Giuslavoristi
    DL-Law Avvocati Giuslavoristi
  • Article

    Podcast: Creating Incentives – Variable Pay Plans Across The World

    Variable pay plans are increasingly popular worldwide as ways of attracting and retaining talent.
    ItalyEmployment and HR
    Ius Laboris
    Ius Laboris
  • Article

    Corporate Welfare: New Developments On Education And Family Care Support

    The Italian Tax Authority has issued new clarifications on corporate welfare plans, addressing key questions about education expense reimbursements and family care support. These rulings establish important guidelines for employers regarding tax treatment of welfare benefits, including provisions for elderly care and documentation requirements to prevent double tax benefits.
    ItalyTax
    DL-Law Avvocati Giuslavoristi
    DL-Law Avvocati Giuslavoristi
  • Article

    Being Clear About Pay (Video)

    The EU Pay Transparency Directive introduces the principle of equal pay for work of equal value, in part as a way to bridge the gender pay gap that is still entrenched throughout the EU...
    ItalyEmployment and HR
    Ius Laboris
    Ius Laboris
  • Article

    Sostituzione Per Maternita’ E Paternita’: I Chiarimenti INPS

    L'INPS chiarisce le nuove regole per le assunzioni a tempo determinato in sostituzione di lavoratori in congedo parentale, introducendo la possibilità di prolungare i contratti oltre il rientro del sostituito. I datori di lavoro con meno di 20 dipendenti possono ora beneficiare di uno sgravio contributivo del 50% per queste assunzioni, a condizione che avvengano entro il primo anno di vita o adozione del bambino.
    ItalyEmployment and HR
    DL-Law Avvocati Giuslavoristi
    DL-Law Avvocati Giuslavoristi
  • Article

    Conciliazione Lavoro-Famiglia: Definite Le Modalità Di Accesso All’esonero Contributivo Per Le Imprese Certificate

    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.
    ItalyEmployment and HR
    DL-Law Avvocati Giuslavoristi
    DL-Law Avvocati Giuslavoristi
  • Podcast

    Pay Attention - Episode 19: Italy And The PTD - Il Secondo (Podcast)

    A first for Pay Attention, our Pay Transparency Directive podcast: a sequel. Because apparently the first serving of Italy and the Pay Transparency Directive wasn’t quite satiating enough.
    ItalyEmployment and HR
    Lewis Silkin
    Lewis Silkin
  • Article

    Tax Break For Workers Returning Or Moving To Italy Brought Forward And Increased

    In the Tax decree of 25 December 2019 linked to the Budget Law for 2020, which has now been converted into law, tax benefits for workers returning from abroad
    ItalyTax
    Ius Laboris
    Ius Laboris
  • Article

    100% Social Security Contribution Exemptions: The INPS Provides Guidance On Two Types Of Relief

    The Italian National Social Security Institute (INPS) has issued two critical notices on 29 July 2026 addressing 100% social security contribution exemptions for employers.
    ItalyEmployment and HR
    DL-Law Avvocati Giuslavoristi
    DL-Law Avvocati Giuslavoristi
  • Article

    Milleproroghe Decree Converted: Extensions Of Bonuses

    Italy's Milleproroghe Decree has been converted into law, introducing significant extensions and modifications to employment incentive bonuses including the Under-35 Bonus, Women Bonus, and Over-34 ZES Bonus. The new legislation adjusts contribution exemption rates and extends deadlines for various hiring incentives, with specific provisions for different regions and employment categories.
    ItalyEmployment and HR
    DL-Law Avvocati Giuslavoristi
    DL-Law Avvocati Giuslavoristi
  • Article

    Sick Leave: Protection Extended To The Day Preceding The Certificate Also For Outpatient Medical Visits

    INPS Circular No. 92 introduces significant changes to sick leave protection, extending coverage to include the day before a medical certificate is issued, even when the examination occurs at a doctor's office rather than through a home visit. This expansion addresses potential disadvantages employees face when delays occur in obtaining medical examinations, though specific exceptions apply for weekends and midweek holidays.
    ItalyEmployment and HR
    DL-Law Avvocati Giuslavoristi
    DL-Law Avvocati Giuslavoristi
  • Article

    Women Bonus 2026: Full Contribution Exemption For Permanent Hires

    Italy's National Social Security Institute has issued operational guidance on a new contribution exemption scheme for employers who hire disadvantaged women on permanent contracts in 2026. The measure offers full exemption from employer social security contributions for qualifying hires, with benefits extending up to 24 months depending on the worker's classification and enhanced incentives available for hires in Southern Italy's Special Economic Zones.
    ItalyEmployment and HR
    DL-Law Avvocati Giuslavoristi
    DL-Law Avvocati Giuslavoristi
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