Italy: New Holiday – March 17th 2011 - For 150th Anniversary Of Italy's Unification

Last Updated: 21 July 2011




2.1 Paid working day

2.2 Holiday and redundancy payment

2.3 Holiday and sickness with INPS partecipation

2.4 Holiday and injury

2.5 Holiday and maternity leave

2.6 Holiday and parental leave

2.7 Holiday and TFR


3.1 Detaxation


The declaration of the new holiday on March 17th, under the 150th anniversary of the Italian unification, and the coincidence of April 25th (Liberation's Day) with the Easter Monday, outline some issues related to the economic treatment to be recognized to employees.

This year the National holidays (that join the religious ones), relevant for employment relationship, for production's activity and for the economic treatment suffer substantial innovations, and in particular:

A new holiday has been introduced just for the year 2011, with reference to the 150th anniversary of the Italian Unification, to be celebrated on March 17th;

The coincidence between the Nation holiday of April 25th (Liberation Day) with the Easter Monday.

2. the new holdiay march 17 2011

The above mentioned holiday has been introduced by art. 7-bis of the Law Decree no. 64/2010 (Law n. 100/2010), for celebrating the 150th anniversary of Italy unification.

The Council of Ministers, in the meeting dated January 28th 2011, has specified civil consequences of the mentioned holiday, in particular has communicated: "Since that qualification implies the exceptional inclusion of this day in those ordinary considered as holidays, the Council deemed compulsory, as a consequence (and only for this year), to extend to the day of march 17th 2011 those rules applicable for holiday's working time, as well as limitations applicable to juridical matters, and the economic treatment to recognize to employees and related penalties for incorrect behaviours".

The clarification rendered by the Council of Ministers was needed since the legislative measure has declared as national holiday the day of March 17th 2011 without amending or recalling, for the economic treatment related to employees, article 5 of the Law n. 260/1949, about "employment payment's measures in case of holidays".

In addition the Council of Ministers has issued a Law Decree stating that no additional payment will be due by the employer for the foreseen holiday of November 4th 2011 (that on for 2011 will not be considered as an holiday, as usually done).

This measure has been enforced in order to avoid any double charge on employers: this implies that employees, in November's 2011 pay slip will not receive the usual payment related to the national holiday set on the 4th.

Being March the 17th a holy-day implies the following consequences:

2.1 Paid day

For employees paid on a fix monthly basis the payment will include the new holy-day;

For employees paid on the base of working hours, the new holy-day will be paid with the actual global payment;

Hours worked on March 17th, in addition to payment stated above, additional holidays working percentage will be added (according the National Collective Employment Agreement signed).

2.2 Holiday and redundancy payment

Reduced working time employees: the new holyday is charged to employer;

Suspended employees: if paid with a fix measure the new holidays is absorbed by the redundancy fund (no charge on the employer if no different provision is included in the agreement signed with Unions); while if paid according to worked hours, being the March 17th a civil holyday, employer will suffer all the charge (as confirmed by Italian Social Security Authority, INPS, in its message no. 13552 dated June 12th 2009).

2.3 Holyday and illness (with INPS contribution)

Employees paid with a fix salary: the holiday, occurring after the first three days of absence, is absorbed by the illness allowance (any additional payment is due by the employer);

Employees paid on the base of worked hours, the new holyday is charged to the employer.

2.4 Holyday and injury

The temporary economic treatment due by the Italian Healthcare Protection Authority (INAIL), is due also for holy-days;

Employer is obliged to the following contribution:

If the holy-day occurs within the first three days of absence: payment of the full salary;

If the holy-day occurs after the first three days of absence: an additional payment could be foreseen by the National Collective Agreement (this has to be verified case by case).

2.5 Holidya and maternity leave

Employees paid with a fix salary, the new holyday is absorbed by maternity leave, while the employer will be charged with the salary's integration needed to reach the 100% of the payment foreseen for the holy-day;

Employees paid on the base of worked hours, the new holyday is charged to the employer.

2.6 Holyday and family leave

Employees paid with a fix salary, the new holyday is absorbed by family leave, while the employer will be charged with the salary's integration needed to reach the 100% of the payment foreseen for the holy-day;

Employees paid on the base of worked hours, the new holyday is charged to the employer.

2.7 Holiday and End Of Employment Severance Payment (TFR)

Holidays occurring during the weekly working days (Monday to Friday) concur to form the TFR's taxable income base (if no exemption has been included in a separate agreement signed by the employer with Union's representatives).


This year the Italian Liberation Anniversary (April 25th ) overlaps the Easter Monday.

Therefore the following rules must be taken on account considering the appropriate employees' payment:

Article 5 of the Law no. 260/1949 states that if the holyday incurs on Sunday, in addition to the actual daily salary, employee has to be recognized with and additional payment of the same nature (but this is not the case);

Article 2 of the Law no. 90/1954 states that the economic treatment foreseen by article 5 of the Law no. 260/1949 has to be recognized to employee even on leave for the following reasons:

... e) work's rest under an overlap with holiday or Sunday.

The Italian Supreme Courte with its sentence no. 14643 dated June 23rd 2006) has clarified that article 2 of the Law no. 90/1954 extend the treatment foreseen by article 5 of the Law no. 260/1949, that is the additional payment is extended to national holidays overlapping Sundays or other festivities.

The above mentioned can't be extended to employees paid on the base of worked hours.

With regards to the above mentioned, the overlapping between April 25th and Easter Monday implies the following economic treatment:

Employees paid with a fix salary: full monthly salary plus an additional working day;

Employees paid on the base of worked hours: two additional actual working days;

Employees working on April 25th: in addition to the above mentioned, the extra payment related to the holiday is due.

3.1 Detaxation

Salaries plus any contractual additional payment due to employees working on holidays, can benefit from the flat rate taxation at 10% (employee must not exceed a total 2010 salary of € 40,000.00) if this extra work can reconducted to an increase of productivity for employer.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

To print this article, all you need is to be registered on

Click to Login as an existing user or Register so you can print this article.

Some comments from our readers…
“The articles are extremely timely and highly applicable”
“I often find critical information not available elsewhere”
“As in-house counsel, Mondaq’s service is of great value”

Related Topics
Related Articles
Up-coming Events Search
Font Size:
Mondaq on Twitter
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).
Email Address
Company Name
Confirm Password
Mondaq Topics -- Select your Interests
 Law Performance
 Law Practice
 Media & IT
 Real Estate
 Wealth Mgt
Asia Pacific
European Union
Latin America
Middle East
United States
Worldwide Updates
Registration (you must scroll down to set your data preferences)

Mondaq Ltd requires you to register and provide information that personally identifies you, including your content preferences, for three primary purposes (full details of Mondaq’s use of your personal data can be found in our Privacy and Cookies Notice):

  • To allow you to personalize the Mondaq websites you are visiting to show content ("Content") relevant to your interests.
  • To enable features such as password reminder, news alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our content providers ("Contributors") who contribute Content for free for your use.

Mondaq hopes that our registered users will support us in maintaining our free to view business model by consenting to our use of your personal data as described below.

Mondaq has a "free to view" business model. Our services are paid for by Contributors in exchange for Mondaq providing them with access to information about who accesses their content. Once personal data is transferred to our Contributors they become a data controller of this personal data. They use it to measure the response that their articles are receiving, as a form of market research. They may also use it to provide Mondaq users with information about their products and services.

Details of each Contributor to which your personal data will be transferred is clearly stated within the Content that you access. For full details of how this Contributor will use your personal data, you should review the Contributor’s own Privacy Notice.

Please indicate your preference below:

Yes, I am happy to support Mondaq in maintaining its free to view business model by agreeing to allow Mondaq to share my personal data with Contributors whose Content I access
No, I do not want Mondaq to share my personal data with Contributors

Also please let us know whether you are happy to receive communications promoting products and services offered by Mondaq:

Yes, I am happy to received promotional communications from Mondaq
No, please do not send me promotional communications from Mondaq
Terms & Conditions (the Website) is owned and managed by Mondaq Ltd (Mondaq). Mondaq grants you a non-exclusive, revocable licence to access the Website and associated services, such as the Mondaq News Alerts (Services), subject to and in consideration of your compliance with the following terms and conditions of use (Terms). Your use of the Website and/or Services constitutes your agreement to the Terms. Mondaq may terminate your use of the Website and Services if you are in breach of these Terms or if Mondaq decides to terminate the licence granted hereunder for any reason whatsoever.

Use of

To Use you must be: eighteen (18) years old or over; legally capable of entering into binding contracts; and not in any way prohibited by the applicable law to enter into these Terms in the jurisdiction which you are currently located.

You may use the Website as an unregistered user, however, you are required to register as a user if you wish to read the full text of the Content or to receive the Services.

You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these Terms or with the prior written consent of Mondaq. You may not use electronic or other means to extract details or information from the Content. Nor shall you extract information about users or Contributors in order to offer them any services or products.

In your use of the Website and/or Services you shall: comply with all applicable laws, regulations, directives and legislations which apply to your Use of the Website and/or Services in whatever country you are physically located including without limitation any and all consumer law, export control laws and regulations; provide to us true, correct and accurate information and promptly inform us in the event that any information that you have provided to us changes or becomes inaccurate; notify Mondaq immediately of any circumstances where you have reason to believe that any Intellectual Property Rights or any other rights of any third party may have been infringed; co-operate with reasonable security or other checks or requests for information made by Mondaq from time to time; and at all times be fully liable for the breach of any of these Terms by a third party using your login details to access the Website and/or Services

however, you shall not: do anything likely to impair, interfere with or damage or cause harm or distress to any persons, or the network; do anything that will infringe any Intellectual Property Rights or other rights of Mondaq or any third party; or use the Website, Services and/or Content otherwise than in accordance with these Terms; use any trade marks or service marks of Mondaq or the Contributors, or do anything which may be seen to take unfair advantage of the reputation and goodwill of Mondaq or the Contributors, or the Website, Services and/or Content.

Mondaq reserves the right, in its sole discretion, to take any action that it deems necessary and appropriate in the event it considers that there is a breach or threatened breach of the Terms.

Mondaq’s Rights and Obligations

Unless otherwise expressly set out to the contrary, nothing in these Terms shall serve to transfer from Mondaq to you, any Intellectual Property Rights owned by and/or licensed to Mondaq and all rights, title and interest in and to such Intellectual Property Rights will remain exclusively with Mondaq and/or its licensors.

Mondaq shall use its reasonable endeavours to make the Website and Services available to you at all times, but we cannot guarantee an uninterrupted and fault free service.

Mondaq reserves the right to make changes to the services and/or the Website or part thereof, from time to time, and we may add, remove, modify and/or vary any elements of features and functionalities of the Website or the services.

Mondaq also reserves the right from time to time to monitor your Use of the Website and/or services.


The Content is general information only. It is not intended to constitute legal advice or seek to be the complete and comprehensive statement of the law, nor is it intended to address your specific requirements or provide advice on which reliance should be placed. Mondaq and/or its Contributors and other suppliers make no representations about the suitability of the information contained in the Content for any purpose. All Content provided "as is" without warranty of any kind. Mondaq and/or its Contributors and other suppliers hereby exclude and disclaim all representations, warranties or guarantees with regard to the Content, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. To the maximum extent permitted by law, Mondaq expressly excludes all representations, warranties, obligations, and liabilities arising out of or in connection with all Content. In no event shall Mondaq and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use of the Content or performance of Mondaq’s Services.


Mondaq may alter or amend these Terms by amending them on the Website. By continuing to Use the Services and/or the Website after such amendment, you will be deemed to have accepted any amendment to these Terms.

These Terms shall be governed by and construed in accordance with the laws of England and Wales and you irrevocably submit to the exclusive jurisdiction of the courts of England and Wales to settle any dispute which may arise out of or in connection with these Terms. If you live outside the United Kingdom, English law shall apply only to the extent that English law shall not deprive you of any legal protection accorded in accordance with the law of the place where you are habitually resident ("Local Law"). In the event English law deprives you of any legal protection which is accorded to you under Local Law, then these terms shall be governed by Local Law and any dispute or claim arising out of or in connection with these Terms shall be subject to the non-exclusive jurisdiction of the courts where you are habitually resident.

You may print and keep a copy of these Terms, which form the entire agreement between you and Mondaq and supersede any other communications or advertising in respect of the Service and/or the Website.

No delay in exercising or non-exercise by you and/or Mondaq of any of its rights under or in connection with these Terms shall operate as a waiver or release of each of your or Mondaq’s right. Rather, any such waiver or release must be specifically granted in writing signed by the party granting it.

If any part of these Terms is held unenforceable, that part shall be enforced to the maximum extent permissible so as to give effect to the intent of the parties, and the Terms shall continue in full force and effect.

Mondaq shall not incur any liability to you on account of any loss or damage resulting from any delay or failure to perform all or any part of these Terms if such delay or failure is caused, in whole or in part, by events, occurrences, or causes beyond the control of Mondaq. Such events, occurrences or causes will include, without limitation, acts of God, strikes, lockouts, server and network failure, riots, acts of war, earthquakes, fire and explosions.

By clicking Register you state you have read and agree to our Terms and Conditions