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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.

The Italian Tax Authority has issued guidance on whether workers who relocate to Italy while continuing remote employment with a foreign company can benefit from the country's favorable "impatriates regime" tax relief. The ruling addresses a specific case involving an Italian citizen returning from Finland to work remotely for a Finnish employer, examining both eligibility requirements and enhanced benefits for workers with minor children residing in Italy.

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.