Italy: Employee Benefits & Compensation

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Article
Malattia: Tutela Estesa Al Giorno Precedente Anche Per Le Visite Ambulatoriali
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.
Italy Employment
DL-Law Avvocati Giuslavoristi
Article
Navigating Italy’s Pay Transparency Law: Takeaways From Decree 96/2026
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.
Italy Employment
GGI Global Alliance
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.
Italy Employment
DL-Law Avvocati Giuslavoristi
Article
Welfare Aziendale: Nuove Aperture Su Istruzione E Assistenza Ai Familiari
L'Agenzia delle Entrate ha fornito importanti chiarimenti sul regime fiscale del welfare aziendale, confermando che le spese di istruzione per i figli possono essere rimborsate anche se pagate dal coniuge e che i rimborsi per l'assistenza di familiari anziani o non autosufficienti non concorrono al reddito anche senza convivenza. Questi interpelli aprono nuove possibilità per l'applicazione dei piani di welfare aziendale.
Italy Employment
DL-Law Avvocati Giuslavoristi
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.
Italy Employment
DL-Law Avvocati Giuslavoristi
Article
Tax Authority: Instructions On Tax Benefits Provided By 2026 Budget Law
The Italian Tax Authority has issued operational instructions clarifying the application of tax relief measures introduced by the 2026 Budget Law, addressing both salary increases from contract renewals and special work allowances. These guidelines detail which income components qualify for preferential tax treatment and establish specific conditions for employees to benefit from reduced taxation rates on certain employment-related payments.
Italy Tax
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.
Italy Employment
DL-Law Avvocati Giuslavoristi
Article
Trasparenza Retributiva: Pubblicato Il Decreto Di Recepimento Della Direttiva UE 2023/970
L'Italia recepisce la Direttiva UE 2023/970 sulla trasparenza retributiva, introducendo nuove regole che impatteranno significativamente i processi di selezione, le politiche retributive e i sistemi di classificazione aziendale. Il decreto stabilisce obblighi di disclosure nelle fasi preassuntive, diritti informativi per i lavoratori e meccanismi di monitoraggio del divario retributivo di genere, con misure correttive obbligatorie quando la differenza supera il 5%.
Italy Employment
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.
Italy Employment
DL-Law Avvocati Giuslavoristi
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