The nearly twenty-year partnership between HR Capital and TÜV Italia confirms the ongoing commitment to excellence in service quality.

This is an important milestone for HR Capital, a company specialized in labour consultancy, payroll, and high-end HRO services, which has maintained uninterrupted ISO 9001 certification for eighteen years, issued by TÜV Italia, part of the international TÜV SÜD group, a global leader in certification, inspection, testing, and training services.

ISO 9001 certification is a globally recognized standard for quality management. It demonstrates an organization’s ability to deliver consistent, reliable services that meet client expectations while complying with applicable regulatory requirements.

“Reaching the milestone of 18 consecutive years of ISO 9001 certification is, for us, a result of great value. It reflects our constant commitment to quality and excellence in the services we provide,” said Leonardo Zaffiri, Chief Executive Officer of HR Capital. “It is not just a formal recognition, but the confirmation of a structured path built on expertise and continuous attention to our clients’ needs. This milestone demonstrates the solidity of our management system, but above all, our determination to keep growing, innovating, and improving, by investing in processes and people to deliver increasingly effective solutions aligned with a rapidly changing market.”

TÜV Italia has supported HR Capital throughout this journey of continuous growth, confirming year after year compliance with ISO 9001 requirements through thorough and rigorous audits, and contributing to the development of a quality-driven culture embedded in all business processes.

“Celebrating 18 years of uninterrupted certification is an achievement that rewards HR Capital’s long-term vision and concrete commitment to continuous improvement,” commented Ottorino Pomilio, Lead Auditor at TÜV Italia. “We are pleased to stand alongside a company that considers quality not just a formal requirement, but a true strategic driver.”

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With ruling no. 228 of September 1, 2025, the Revenue Agency clarified the applicability of the special regime for impatriate workers, under Art. 16 of Legislative Decree 147/2015, to amounts received as NASpI. The case concerned a taxpayer who, after six years abroad, transferred residency to Italy in April 2022, returning from Ireland. From then until September 2023, he was employed under the favorable impatriate regime. Following termination, he received NASpI from October 2023 to August 2024, before relocating abroad again. He asked whether the unemployment benefit could be considered eligible income as it derived from a previous job and thus benefit from the impatriate regime reduction.

The special regime for impatriate workers

Legislative Decree 209/2023 introduced, effective 2024, a new favorable regime for workers transferring tax residency to Italy. However, for those who transferred residency by December 31, 2023 – as in this case – the previous regime under Art. 16 of Legislative Decree 147/2015 still applies. That regime provides that, under specific subjective and objective requirements, employment income, equivalent income, self-employment, and business income produced in Italy count toward taxable income at only 30% of their amount, starting from the transfer year and for four subsequent tax years.

The Agency also recalled its previous practice (Circulars no. 17/E of 2017 and no. 33/E of 2020), stressing that the measure aims to incentivize individuals transferring residence to Italy to work, granting more favorable taxation on earned income. In this sense, replacement income may also qualify, provided it is strictly linked to actual work performed in Italy.

NASpI classification

NASpI, under Legislative Decree 22/2015, is an income support benefit paid by INPS to employees who involuntarily lost their jobs. While fiscally classified as employment income under Art. 6 TUIR, it is not paid for work performed but due to job termination. Its function is temporary income support while seeking new employment, not remuneration for work.

The Revenue Agency’s position

Given this, the Agency concluded that NASpI received in 2024 is not eligible under Art. 16 of Legislative Decree 147/2015. Though fiscally treated as employment income, it does not meet the substantive requirement of being derived from work performed in Italy. Thus, such amounts must be taxed ordinarily, without the impatriate regime reduction.

In conclusion, this clarification reaffirms an important principle: the impatriate regime applies only to income arising from actual work activity in Italy, excluding support benefits received without active work.

With ruling no. 22802 of 2025, the United Sections of the Court of Cassation introduced a significant interpretative change regarding life annuities under Art. 13, Law of August 12, 1962, no. 1338, overcoming INPS’s consolidated administrative practice, most recently expressed in Circular no. 48/2025.

The institution of the life annuity

The life annuity is the instrument that allows the valorization, for pension purposes, of work periods not covered by mandatory contributions, due to the employer’s failure to pay contributions that can no longer be regularized because of the statute of limitations (Art. 55 R.D.L. October 4, 1935, no. 1827).

Art. 13 of Law 1338/1962 provides, first, the possibility for the employer who failed to pay mandatory contributions and can no longer regularize the position due to prescription, to establish with INPS a life annuity corresponding to the pension or pension quota due to the worker, upon presentation of suitable documentation proving the existence and duration of the employment relationship as well as the amount of wages paid (paragraphs 1 and 4). At the same time, the law grants the worker the right to replace the employer in case of the latter’s inaction, allowing the worker to request the establishment of the annuity and, residually, to cover it entirely at their own expense, pursuant to paragraphs 5 and 7.

The 2024 legislator, with Art. 30 L. 203/2024, introduced paragraph 7, granting the worker an imprescriptible right to establish the annuity, although without recourse rights.

Prescription according to INPS

According to INPS’s interpretation, consolidated until 2025, the prescription period for establishing the annuity was the same for both employer and worker, running from the moment of contribution prescription under Art. 3, paragraph 9, L. 335/1995 (five years from the missed payment).

However, this approach significantly limited the worker’s ability to act, since they often had no timely knowledge of missed contributions, effectively being prejudiced by an automatic and externally determined starting date.

The Court of Cassation’s decision

With ruling no. 22802/2025, the United Sections distinguished the employer’s position from that of the worker, establishing the following principle of law:

• Employer: prescription remains anchored to the five-year period for missed contributions, according to the traditional approach (Art. 3, paragraphs 9-10, L. 335/1995).
• Worker: the ten-year prescription period for establishing the life annuity starts from the moment the worker becomes actually aware of the missed contributions and the definitive impossibility of regularization.

Thus, the worker’s prescription period no longer coincides with the employer’s, potentially starting later and significantly expanding pension protection.

Compensation for pension damage

The Court also reaffirmed the worker’s right to take civil action for compensation of pension damage under Art. 2116, paragraph 2, Civil Code, with a ten-year prescription running from the moment the damage manifests, typically upon denial or reduced payment of the pension benefit.

The ruling departs significantly from INPS’s administrative practice, reaffirming the need for an interpretation that considers the worker’s weaker informational position compared to the employer.

Ultimately, the Court of Cassation restores centrality to the principle of effective pension protection, overcoming a formalistic interpretation and ensuring that workers are not unreasonably penalized by contribution omissions unknowable within rigid administrative prescription deadlines.

On July 24, 2025, Confindustria and Federmanager signed an agreement implementing the provisions of the NCLA for executives of companies producing goods and services (the so-called “NCLA Executives Industry”), renewed on November 13, 2024, entrusting the “Fondazione Fondirigenti Giuseppe Taliercio” with the development, delivery, and monitoring of the so-called active policies.

These programs – aimed at preventing and addressing employment difficulties – are intended both for executives currently employed and for those unemployed for no more than six months, temporarily extended to twelve months during the initial implementation phase, with the goal of strengthening their employability through voluntary skills enhancement, guidance, targeted training, and, for the unemployed, job reintegration support services.

To this end, the Parties established that, starting in 2025, companies shall pay the Foundation an annual contribution of €100 for each executive in service, using the same methods provided for the financing of the Separate FASI Fund.

In addition, the agreement authorizes the Foundation to proceed with the collection of this fee by November 30, 2025, in order to have the necessary resources to launch the planned services during 2026. For collection purposes, the Foundation will send companies a communication illustrating the services it intends to provide.

Finally, to ensure continuity in the provision of active policies, the Parties agreed that, until December 31, 2025, such services will continue to be provided by the current manager “4.Manager,” using the methods adopted to date.

In 2025, the taxation of company cars for mixed private and business use has changed: the calculation based on emissions has been replaced by fixed percentages linked to the vehicle’s fuel type. With Circular 10/E issued in July, the Italian Revenue Agency clarifies how the new rules apply. Here’s what you need to know.

Circular 10/E of July 2025, issued by the Italian Revenue Agency, has provided clarification on the aspects of the 2025 Budget Law concerning company cars for mixed private and business use, i.e. vehicles made available to employees for both professional and personal purposes.

The main change is the shift from the deductibility calculation based on CO₂ emissions to a new system linked to the vehicle’s fuel type. The new rules apply to vehicles registered and delivered starting from January 2025, with contracts signed from the same date. The Circular also specifies the treatment of vehicles with contracts signed by December 31, 2024, but assigned only from July 2025 onwards. Here’s what you need to know.

The New Taxation Rules

The reform aims to encourage the ecological transition. Until 2024, the calculation of the fringe benefit (the taxable value of the benefit forming part of the employee’s income) was linked to the amount of CO₂ emitted by the vehicle. Now, the parameter is determined on a flat-rate basis, depending on the fuel type.

A fixed percentage is applied to the annual per-kilometre cost, calculated on a conventional mileage of 15,000 km according to the ACI tables. For internal combustion vehicles (diesel, petrol, LPG, methane, as well as non plug-in hybrids), the coefficient applied to per-kilometre costs in order to calculate the car benefit rises from 30% to 50% — which, according to Assolombardia, translates into a roughly 67% increase in taxation. Significantly lower percentages (10% and 20%, respectively) apply instead to electric and plug-in hybrid vehicles.

The system simplifies calculations compared to the past, but since it no longer considers emissions, it treats older, more polluting combustion vehicles the same as newer, more eco-friendly ones.

Transitional Phase and Special Cases

Roberta De Felice, Labour Consultant and associate at HR Capital, a payroll and labour consultancy firm, stresses that “the correct identification of the criterion for valuing the company car fringe benefit is crucial, as it affects both the determination of employment income and the possibility of falling within the exemption thresholds for fringe benefits.” The 2025 Budget Law has in fact raised these thresholds for the 2025-2027 period to €2,000 per year for employees with dependent children and to €1,000 for all others.

Continue reading the full version published on HR Link.

Employee share plans are, to date, a tool frequently used by companies, particularly by listed corporations and large multinational groups.

Their growing popularity is undoubtedly due to the significant benefits they generate, despite the inherent complexities in their implementation. In fact, such plans can incentivize and foster employee loyalty by directly linking them to the company’s performance—sometimes more effectively than traditional tools.

Another factor that has certainly contributed to their spread is the preferential tax regime they may benefit from. It is precisely on this aspect that the Italian Revenue Agency has recently expressed its position through Ruling No. 147/2025. In this case, the tax authorities intervened following a query submitted by a company heading a multinational group, concerning a plan for the allocation of shares to employees—specifically, a so-called “broad-based” or “popular” share ownership plan—in order to clarify the conditions required for the application of the preferential tax regime provided under Article 51, paragraph 2, letter g) of the TUIR (Italian Income Tax Code).

Read the full version published in Sintesi, the journal of the Order of Labour Consultants.

• NCLA Temporary Work Agencies – Welfare

Effective September 1, 2025, for employment contracts with an initial or extended duration equal to or greater than six months, failure to comply with the minimum three-day notice period for the communication of an extension will result in the payment to the worker of a lump-sum welfare amount of EUR 20 for each day of notice not respected. This measure aims to fully compensate for any potential disadvantage suffered by the worker due to late communication of the contractual extension.

• NCLA Agriculture (Contracting Services) – Annual Bonus

An annual bonus, differentiated according to years of service with the same company, will be paid in September. In areas where bonuses are already provided, only any difference will be paid.

• NCLA Rural and Artisan Banks – Annual Bonus

The Company Productivity Value will be paid in a single instalment by the end of September. It is due to employees in service in the month of payment who have worked during the reference year, even in the case of part-time or partial absences. The amount is proportionate to the months of service and to the conditions set forth in the contract.

• NCLA Data Processing Centres – Flexible Benefits

Corporate flexible benefits, worth EUR 150 per year, will be paid by the end of September. They are granted to employees employed as of January 1 or hired by August 31, with permanent or fixed-term contracts (minimum three months of service). The amount is not pro-rated for part-time employees and is excluded from severance pay calculations.

• NCLA Social Cooperatives – Temporary Additional Pay Element

Educators classified at level D1 are entitled to a temporary additional pay element of EUR 41 per month, which will be increased by a further EUR 41 starting September 1, 2025, and will cease upon promotion to level D2 from January 1, 2026. The element, shown on payslips as “ETDR Educator,” affects all contractual entitlements but is not retained in case of a change in level or duties.

• NCLA Hotel Company Executives – Collective Superminimum

Executives will receive a salary increase of EUR 200, to be paid in September 2025. This amount is granted as a contractual superminimum and may be offset against increases already granted after December 31, 2019. Offsetting is valid only if expressly stipulated at the time of payment.

• NCLA Metalworkers (Small Industry) – CONFIMI – Welfare

Starting September 1, companies will provide employees with a welfare package worth EUR 200. Benefits can be used by August 31 of the following year, according to the procedures established at company level.

• NCLA Bakers – CONFCOMMERCIO – Welfare Fund

From September 1, 2025, companies must contribute to the financing of Territorial Workers’ Safety Representatives (RLST) with an annual amount of EUR 21. The contribution, equal to EUR 1.75 per month, will be due only after approval of the Regulation defined between the Parties. Companies already subject to territorial contributions are excluded, while newly established companies will pay a proportionate amount based on months covered.

• NCLA Bakers – CONFESERCENTI – Welfare Fund

From September 1, 2025, employers will be required to contribute to the fund for the financing of RLST with an annual contribution of EUR 21. The obligation is subject to the approval of a specific Regulation and does not apply to companies already bound by territorial agreements. Newly established companies or those with first-time hires will pay a proportionate amount based on months covered.

• NCLA Poste Italiane – Union Contributions

From September 2025, the minimum deduction for union contributions is set at 1%, calculated on the basic salary and cost-of-living allowance over 13 monthly payments.

• NCLA Poste Italiane – Canteen

From September 2025, the value of the meal voucher granted to employees working more than 7 hours a day with a break between 12:00 and 15:00 will be increased to EUR 6.30. The same amount applies to shift workers operating over 24 hours and those with a reduced break, in accordance with union agreements. For work not falling under these categories, the voucher will be EUR 4.80.

• NCLA Nursery Schools – FISM – Supplementary Health Care

From September 1, 2025, all employees with a contract longer than three months will be mandatorily enrolled in a supplementary health care fund. The contribution, equal to EUR 7 per month per employee, will be fully paid by the employer. The fund will be selected within 30 days by agreement between FISM and the signatory trade unions.

• NCLA Nursery Schools – FISM – Seniority Pay

From September 1, 2025, employees with at least two years of continuous service with the same institution will receive a monthly seniority allowance, payable over thirteen months. The amount is EUR 15 for levels one to four and EUR 20 for levels five to eight. This amount is in addition to any amounts already accrued under previous contract renewals.

• NCLA Cement and Lime (Industry) – Contractual Contributions

By September 10, 2025, employees not registered with Feneal-Uil, Filca-Cisl, and Fillea-Cgil may notify the company in writing of their decision not to join the extraordinary contribution of EUR 30. This contribution, required upon renewal of the NCLA, is a one-time membership fee intended to support trade union activities. If no objection is made, the deduction will be applied to the October payroll.

Minimum wage increases from September 1, 2025

As of September 1, 2025, minimum contractual wage increases are provided for the following NCLAs:

• NCLA Travel and Tourism Agencies – CONFCOMMERCIO

• NCLA Real Estate Agencies

• NCLA Shipping Agencies

• NCLA Commerce (ANPIT – CISAL)

• NCLA Hotel Chain Executives

• NCLA Vocational Training

• NCLA Toys and Model-Making (Industry)

• NCLA Metalworkers (Small Industry) – CONFAPI

• NCLA Waldensian Institutions

• NCLA Poste Italiane

• NCLA Public Establishments – CONFCOMMERCIO

• NCLA Public Establishments, Catering and Tourism

• NCLA Nursery Schools – FISM

• NCLA Religious Schools – AGIDAE

• NCLA Professional Firms – UNIMPRESA/UNIAP/CONFAIL

• NCLA Tourism – CONFESERCENTI

• NCLA Tourism (Industry)

One-off payments – September 2025

For the month of September 2025, one-off payments are planned for the following NCLAs:

• NCLA Contracted Postal Services

• NCLA Video-Phonographic Sector

• NCLA Private Security (Cooperatives)

• NCLA Private Security (Institutes)

In Judgment No. 103 of 8 July 2025, the Constitutional Court rejected the question of constitutionality raised by the Brescia Court in relation to Article 3 of the Constitution, concerning Article 2, paragraph 1-bis, of Decree-Law No. 463/1983, as amended by Article 23, paragraph 1, of Decree-Law No. 48/2023 (“Labour Decree”). The contested provision stipulates that, in the event of failure to pay social security and welfare contributions withheld from employees’ wages — for amounts not exceeding €10,000 per year — the employer is subject to an administrative fine ranging from one and a half to four times the unpaid amount.

The question raised by the Brescia Court

The constitutional issue was referred in August 2024 by the Brescia Court, acting as a labour court, in proceedings relating to unpaid contributions for the period 2013–2015 amounting to €7,153. Initially, the National Social Security Institute (INPS) imposed an administrative fine of €73,000. Following the entry into force of Decree-Law No. 48/2023, the Constitutional Court ordered the case to be returned for reconsideration, and INPS recalculated the fine, reducing it to €13,714. Article 23 of the Decree provides for a sanction “from one and a half to four times the unpaid amount”, based on the contributions not paid, with the aim of ensuring a proportional and sustainable application for non-compliant parties.

Persistence of the constitutional question

Despite the legislative amendment, the referring court maintained that doubts of constitutionality persisted, again highlighting the disproportionate nature of the statutory minimum fine in relation to the actual seriousness of the breach. The Court also stressed the potential for unreasonable outcomes, including the possibility that those failing to pay amounts below the €10,000 threshold might be subject to a harsher sanction than the criminal penalty — when converted into a pecuniary fine — imposed on an employer responsible for higher omissions. Furthermore, according to the Brescia judges, the legislation fails to adjust penalties for omissions caused by external circumstances, disregarding the offender’s personal situation and thereby infringing the principle of equality under Article 3 of the Constitution.

The Constitutional Court’s position

In Judgment No. 103/2025, the Constitutional Court upheld the validity of the provision. In rejecting the constitutional challenge, it first reaffirmed that the legislature enjoys wide discretion in determining applicable penalties for criminal offences and, by extension, for administrative sanctions. The Court also found that the sanction is neither unreasonable nor arbitrary, as the conduct in question involves appropriating funds belonging to employees and intended for the social security system, which finances essential benefits. Consequently, the sanction was deemed proportionate to the seriousness of the conduct and consistent with the level of protection accorded to workers as the weaker party in the employment relationship.

Moreover, when assessing the comparison between criminal and administrative liability, the Court stressed that such a comparison — based purely on arithmetic — lacks genuine legal significance if carried out in isolation. In its view, the observation that exceeding the €10,000 threshold could result in a criminal fine arithmetically lower than the administrative penalty below that threshold fails to take into account the more severe nature of criminal sanctions. Criminal proceedings carry significantly more burdensome indirect consequences, such as accessory penalties or compensation obligations, which materially affect the overall severity of the sanction.

In light of these considerations, the Court found no grounds for declaring the sanction regime for unpaid contributions unconstitutional, recognising the adequacy of the measure in deterring conduct that undermines compliance with social security obligations.

With Judgment No. 115 of 2025, the Constitutional Court declared the unconstitutionality of Article 27-bis of Legislative Decree No. 151/2001, insofar as it fails to grant mandatory paternity leave to an employed intended mother in a female same-sex couple who is registered as a parent in the civil status records.

The case was referred by the Labour Section of the Brescia Court of Appeal in proceedings initiated by Rete Lenford under Articles 2 and 3 of Legislative Decree No. 215/2003 and Article 28 of Legislative Decree No. 150/2011, seeking to establish discrimination against same-sex couples.

The worker, an intended mother, had been denied by the National Social Security Institute (INPS) the mandatory leave granted to employed fathers, on the grounds that she was “not a father,” despite being listed as the second parent on the child’s birth certificate. The court of first instance upheld her claim, ordering INPS to amend its IT system to allow the entry of parents’ tax codes irrespective of gender, with a penalty for each day’s delay in compliance.

However, the worker argued that the ruling did not clearly establish the right of same-sex couples to access parental leave on the same basis as heterosexual couples. This led to the referral to the Constitutional Court.

The contested legal framework

Article 27-bis of Legislative Decree No. 151/2001, introduced by Legislative Decree No. 105/2022, grants employed fathers the right to 10 days of mandatory, fully paid leave to be taken within five months of the child’s birth. It implicitly excludes the intended mother, even when officially recognised as a parent in the civil status records.

The issues raised

The Court of Appeal alleged violations of Article 3 of the Constitution (principle of equality) and Article 117, paragraph 1, in relation to:

• Articles 2 and 3 of Directive 2000/78/EC (equal treatment in employment and occupation),
• Article 4 of Directive (EU) 2019/1158, which extends the right to mandatory leave to the “second equivalent parent.”

The Constitutional Court’s ruling

The Court referred to extensive constitutional case law that values the parental role as a shared responsibility, independent of gender or biological ties (including Judgments No. 285/2010, 105/2018, and 68/2025).

It further noted that a child’s right to maintain a relationship with both parents is safeguarded:

• by the Constitution (Articles 30 and 31),

• by the Civil Code (Articles 315-bis and 337-ter),

• by international and EU instruments (UN Convention on the Rights of the Child, Charter of Fundamental Rights of the EU).

The Court affirmed that intentional parenthood has full legal relevance and that sexual orientation has no bearing on the capacity to assume parental responsibilities. The parental bond is not solely based on biological factors but arises from the conscious assumption of responsibility and the joint commitment to care for the child. In this context, excluding the intended mother from mandatory leave, despite her role being equivalent to that of a father in a heterosexual couple, is manifestly unreasonable.

Accordingly, the Court declared Article 27-bis of Legislative Decree No. 151/2001 unconstitutional insofar as it does not grant mandatory paternity leave to an employed intended mother in a female same-sex couple, both members of which are registered as parents in the civil status records.

Practical implications following the ruling

The decision obliges INPS and employers to recognise and process leave requests submitted by the second mother in female same-sex couples. This may be done via self-certification, provided the parental bond is evidenced in the civil status records.

Beyond its immediate administrative impact, the ruling marks a significant step towards a more inclusive system of protections, in line with developments in European law on work–life balance.

The National Labour Inspectorate, with note no. 5944 of 8 July 2025, intervened on the subject of measures prohibiting working mothers from working, both before and after childbirth.

Among the various points of note regarding inspection activities and the checks that these entail at companies, the note emphasised the central role of the Risk Assessment Document (DVR): in fact, if the DVR reveals the presence of risks for pregnant workers or workers in the post-partum period and it is not possible to assign them equivalent and compatible alternative tasks, the Inspectorate may order a work ban.

The note also reiterated that the request for early suspension from work can be submitted by either the employee or the employer, using the appropriate form available on the INL portal; However, if the request is made by the employer, they must justify the impossibility of reassigning the worker to another compatible job, also taking into account the efficiency of the company organisation.

Finally, the note emphasised that the prohibition measure must be adopted by the National Labour Inspectorate within seven days of receiving the complete documentation submitted by the worker or employer. Only in the event of missing documentation or unclear elements may an on-site inspection be necessary.

It is important to remember that any prohibition takes effect from the date of adoption of the measure by the Inspectorate and not from the date of submission of the application. In the event of rejection, it is also clarified that the Inspectorate will be required to justify its decision and to guarantee the right of the interested party to be heard, as required by current legislation.

The National Labour Inspectorate, with note no. 5944 of 8 July 2025, intervened on the subject of measures prohibiting working mothers from working, both before and after childbirth.

Among the various points of note regarding inspection activities and the checks that these entail at companies, the note emphasised the central role of the Risk Assessment Document (DVR): in fact, if the DVR reveals the presence of risks for pregnant workers or workers in the post-partum period and it is not possible to assign them equivalent and compatible alternative tasks, the Inspectorate may order a work ban.

The note also reiterated that the request for early suspension from work can be submitted by either the employee or the employer, using the appropriate form available on the INL portal; However, if the request is made by the employer, they must justify the impossibility of reassigning the worker to another compatible job, also taking into account the efficiency of the company organisation.

Finally, the note emphasised that the prohibition measure must be adopted by the National Labour Inspectorate within seven days of receiving the complete documentation submitted by the worker or employer. Only in the event of missing documentation or unclear elements may an on-site inspection be necessary.

It is important to remember that any prohibition takes effect from the date of adoption of the measure by the Inspectorate and not from the date of submission of the application. In the event of rejection, it is also clarified that the Inspectorate will be required to justify its decision and to guarantee the right of the interested party to be heard, as required by current legislation.

On 15 July 2025, the National Labour Inspectorate (INL) issued Notice No. 288, providing clarification on the procedures for obtaining the additional credits established by Ministerial Decree No. 132/2024, which introduced the credit-based licence system. Under the provisions of the decree, the initial allocation of 30 credits may be increased to a maximum of 100, upon demonstration of specific qualifying criteria. These include: the length of registration with the Chamber of Commerce, with points awarded proportionally to the number of years of registration; certification of an Occupational Health and Safety Management System (SGSL) compliant with UNI EN ISO 45001; adoption of an Occupational Health and Safety Management and Organisation Model (MOG-SSL) validated by a joint body; possession of SOA certification in category I or II; and a positive assessment issued by a joint body following consultancy and monitoring activities. The INL also outlines the procedures for rectifying any errors concerning additional requirements entered in the credit-based licence portal.

The legal representative (or an authorised delegate) may amend the information directly, provided such amendments are made prior to the score update, which generally occurs each night between midnight and 3:00 a.m. Should the correction not be carried out within the specified timeframe, the request for amendment must be submitted to the relevant local office of the Labour Inspectorate. Finally, it is specified that, should an inspection reveal that the enterprise does not meet one or more of the declared additional requirements, the inspection personnel may proceed with their invalidation, subject to confirmation by the Head of the relevant Office.

CCNL Executives of Zootechnical Bodies – Contractual vacation allowance

In August 2025, in the absence of contract renewal, Executives and Directors with the “Quadro” classification are entitled to a provisional wage element equal to 50% of the programmed annual inflation rate, calculated on minimum contractual wages. These provisional amounts are to be considered advances against what will be paid following the renewed CCNL, effective from its initial start date.

Minimum wage increases from August 1, 2025

As of August 1, 2025, minimum contractual wages will increase under the following CCNLs:

• CCNL Footwear Industry;
• CCNL Funeral Services (FENIOF).

CCNL Expirations – August 2025

The following CCNLs will expire in August 2025:

• CCNL Advanced Tertiary Sector (ANPIT, CONFIMPRENDITORI, UNICA, CISAL);
• CCNL Education, Training and Culture Bodies – FIDEF (formerly CONFIMPRESEITALIA).

With Circular No. 10/E of July 3, 2025, the Revenue Agency provided clarification on the tax treatment of mixed-use vehicles (cars, motorcycles, mopeds) assigned to employees, outlining three different calculation regimes.

2025 Budget Law regime

Paragraph 48 of the 2025 Budget Law replaced letter a) of paragraph 4 of Article 51 of the TUIR, introducing a new fringe benefit taxation regime for mixed-use vehicles to support ecological transition. The new regime, applicable from January 1, 2025, sets the fringe benefit at 50% of the amount corresponding to a standard annual mileage of 15,000 km, based on ACI tables. This percentage drops to 10% for fully electric vehicles and 20% for plug-in hybrid electric vehicles. To apply this regime, the following conditions must all be met starting from January 1, 2025: (i) the vehicle must be newly registered; (ii) the mixed-use contract must be signed; (iii) the vehicle must be assigned (delivered) to the employee.

Transitional regime under Article 6, paragraph 2-bis, of Decree-Law No. 19/2025

To ensure a smooth transition and protect business and employee expectations, a transitional provision was introduced. This provision states that the previous regime (in effect as of December 31, 2024) continues to apply to: (i) vehicles assigned for mixed use from July 1, 2020, to December 31, 2024; (ii) vehicles ordered by the employer by December 31, 2024, and assigned for mixed use between January 1, 2025, and June 30, 2025.

Even for this second case, the registration and contract must have been completed between July 1, 2020, and June 30, 2025. Furthermore, if a vehicle qualifies under the transitional regime but the 2025 regime is more favourable (e.g., for electric vehicles), the more advantageous regime applies.

“Normal value” regime excluding business use

For all other cases not covered by the new or transitional regimes, the general rule in Article 51, paragraph 3, of the TUIR applies. Under this rule, the fringe benefit value is based on the “normal value” as per Article 9 of the TUIR but only for the private-use portion. Business use must be excluded if it can be objectively and documentably identified.

An example is a vehicle ordered by December 31, 2024, with a contract signed in 2024 but delivered to the worker in July 2025. Since the delivery is after June 30, 2025, the transitional regime does not apply, and the normal value rule must be used.

The circular also addresses two specific cases. First, contract extensions: if the duration of an existing contract is extended, it does not constitute a new contract, so the original tax rules continue to apply throughout the extension period.

Second, vehicle reassignment to another employee: this is treated as a new contract, so the tax regime in effect at the time of reassignment applies. For reassignments:

1. if reassigned in 2025 and delivered by June 30, 2025 (original order by 12/31/2024), the transitional regime applies;
2. if delivered after June 30, 2025, the normal value rule applies;
3. if reassigned with a new contract and delivery in 2025 for a vehicle registered in 2025, the 2025 Budget Law regime applies.

In conclusion, Circular No. 10/E of July 3, 2025, offers an important interpretive clarification on fringe benefits related to mixed-use company vehicles, clearly outlining the three applicable regimes based on contractual and timing conditions.

With Circular No. 102 dated June 16, 2025, INPS has provided operational instructions for applying the incentive to postpone retirement, as set out in Article 1, paragraph 161, of the 2025 Budget Law (Law No. 207/2024). This new regulation replaces the one introduced by the 2023 Budget Law (Law No. 197/2022), expanding the range of potential beneficiaries. The measure no longer targets only workers who meet the requirements for flexible early retirement but also those who, by December 31, 2025, qualify for ordinary early retirement.

To benefit from the incentive, one must have alternatively met the requirements for either of the two types of early retirement outlined in the law. Specifically, for flexible early retirement, known as “Quota 103”, eligibility requires being at least 62 years old and having at least 41 years of contributions. For ordinary early retirement, the required contribution period is 41 years and 10 months for women, and 42 years and 10 months for men, regardless of age.

Additionally, the incentive is aimed at employees who choose to continue working, opting to waive the payment of the “IVS” share of social security contributions due from the worker. According to the law, the worker may choose not to have their share of contributions paid by the employer and instead receive the equivalent amount directly in their payslip. However, the employer’s contribution obligation remains, and the IVS quota due from the employer continues to feed the worker’s social security account according to standard rules.

It is important to note that the worker can exercise this waiver only once in their working life. Furthermore, the circular provides for the possibility of revoking the waiver — also allowed only once — effective from the first day of the month following the communication.

Applicable treatment of the incentive

A key aspect of the measure is the tax treatment of the amounts paid to the worker in place of the IVS contributions the employer would have paid on their behalf. According to the 2025 Budget Law and confirmed by the Revenue Agency’s Resolution No. 45/2025, these amounts are subject to the provisions of Article 51, paragraph 2, letter i-bis) of the TUIR, meaning they do not count towards taxable employment income. As a result, they are paid in full to the worker, tax- and contribution-free.

Start and end of the benefit

As clarified by the INPS circular, the exemption starts based on when the worker chooses to exercise the waiver. If exercised before meeting retirement eligibility, the exemption starts on the date the requirements are met. If exercised on or after the eligibility date, it starts on the first day of the following month. The end of the benefit is triggered not only by revocation but also by specific conditions, including reaching the statutory retirement age or obtaining a direct pension, except for the ordinary disability allowance.

Compatibility with other incentives

According to the circular, the incentive is compatible with other contribution reductions that apply exclusively to the employer’s share. However, it cannot be combined with incentives affecting the worker’s contribution share. Therefore, if the employment relationship already includes a full or partial reduction of the worker’s contribution share, this retirement deferral incentive does not apply.

Starting July 1, 2025, to benefit from the “Youth Bonus” provided for by the Cohesion Decree (Decree-Law No. 60/2024, converted into Law No. 95/2024) an additional requirement must be met: net employment growth.

This was announced by INPS through message No. 1935 dated June 18, 2025, issued in agreement with the Ministry of Labour and Social Policies. The incentive is aimed at permanent hires and conversions to permanent contracts for workers under the age of 35 and consists of a 100% exemption from social security contributions payable by the employer, up to a maximum of €500 per month per worker.

The measure is also conditional on the absence of previous permanent employment relationships.
The additional requirement, effective from July 1, was introduced following guidance from the European Commission, which requested that net growth in the total number of employees in the company be included among the eligibility criteria for spending under the youth employment incentives programme.

INPS’s message also notes that, in accordance with the new provisions, the application form already in use for requesting the contribution exemption has been updated. A mandatory declaration must now be included, made pursuant to Article 47 of Presidential Decree 445/2000, whereby the employer certifies the achievement and maintenance of net employment growth.

In response No. 188 of July 10, 2025, the Italian Revenue Agency clarified the scope of the amendments introduced by Decree-Law No. 84/2025 to the 2025 Budget Law (Law No. 207/2024), concerning the tax treatment of reimbursements for expenses incurred by employees during business travel.

The updated legislation limits the traceability requirement to expenses incurred within the national territory, thereby excluding those incurred abroad from the obligation.

Specifically, the Agency stated that:

• the traceability requirement introduced by the 2025 Budget Law applies exclusively to expenses incurred in Italy;
• for travel abroad, in order for reimbursements to remain non-taxable, it is not necessary to use traceable payment methods for expenses related to meals, accommodation, travel, and non-scheduled public transport services.

In line with the current regulatory framework, the Agency confirmed that, in the case of travel abroad, the absence of traceable payments — including those made in cash — does not affect the tax-exempt status of the reimbursement. These amounts remain excluded from employment income and are therefore not subject to taxation.so spese, che resta escluso dal reddito da lavoro dipendente e, dunque, non è soggetto a tassazione.

1. NCLA A.I.A.S. – Incentive Bonus

Employees who work at least 258 days between July 1 and June 30 of the following year are entitled to a gross annual bonus of €500. For each day of absence, €16 is deducted. If days worked exceed 258, up to a maximum of 269, the bonus increases by €16 for each additional day. The bonus is paid in a lump sum with July’s salary. A working week is considered to consist of six days.

2. NCLA Airports (AIR TRANSPORT) – Wages

In July 2025, the application of the “anomalous increment (+ IIS)” continues, serving as full economic compensation for the period January 1, 2020 to December 31, 2022, as per Article 14 of the Strategic Facilities section and Article 11 of the Low-Traffic Facilities section. The increment applies to employees in service as of January 1, 2023, covering the period up to December 31, 2025.

3. NCLA Airports (AIR TRANSPORT) – Handlers Section – Wages

Employees receive a daily allowance of €2.38 for each day of actual attendance. For those not working rotating shifts (H16 or H24) and not eligible for the shift allowance under Article H20, the daily allowance is €3.62. This allowance is all-inclusive and does not contribute to severance pay (TFR).

4. NCLA Airports (AIR TRANSPORT) – Professional Superminimum

A 2% revaluation of the professional superminimum is granted for the period from January 1, 2020 to December 31, 2022, per Article 16(1) of the Strategic Facilities section and Article 13 of the Low-Traffic Facilities section. It applies only to employees in service as of January 1, 2023.

5. NCLA Rural and Artisan Banks – Working Hours

Starting July 1, 2025, the weekly working time is set at 37 hours.

6. NCLA Cement and Lime (INDUSTRY) – Contractual Contributions

By July 31, 2025, companies must inform non-union workers that the signing trade unions (Feneal-UIL, Filca-CISL, Fillea-CGIL) request an extraordinary membership fee of €30 for the contract renewal. No deduction is applied to union members. Workers can opt out by notifying the employer in writing by September 10, 2025.

7. NCLA Chemical and Pharmaceutical (INDUSTRY) – Contractual Contributions

According to the signing trade unions, non-union employees will be subject to a €25 one-time deduction in July 2025 as a contribution toward the contract renewal.

8. NCLA Chemical and Pharmaceutical (INDUSTRY) – Duration and Start Date

The renewal agreement of April 15, 2025, takes effect on July 1, 2025, and remains valid until June 30, 2028.

9. NCLA Executives of Zootechnical Entities – Contractual Gap Allowance

From July 1, 2025, in the absence of a new agreement, Executives and Directors with “Quadro” status are entitled to a temporary allowance equal to 50% of the planned annual inflation rate, based on contractual minimum wages. These amounts will be considered as advances on future contract terms.

10. NCLA Pool Installers and Maintainers (CONFLAVORO – CONFSAL) – Holiday Bonus

By early July 2025, the 14th-month salary will be paid to employees hired before January 31, 2023. It corresponds to the actual wage as of the previous June 30. This benefit remains in force as a more favorable condition, as it was eliminated for those hired from February 1, 2023 onward.

11. NCLA Social Assistance Institutions – MISERICORDIE – Wage Guarantee Element

Misericordie organizations without second-level agreements by December 31, 2014, will pay a gross amount of €80 with July’s salary as a wage guarantee element.

12. NCLA Metalworkers – FEDERAT – Welfare

As of July 1 of each year, companies must provide employees who have completed their probationary period with welfare benefits worth €200, to be used by June 30 of the following year.

13. NCLA Bus Rental with Driver – Distinct Wage Element

Starting in July, employees in level C2 receive a gross monthly allowance of €40 for 14 months, as a wage guarantee element. This amount is proportional for other levels, includes all economic effects, and is not included in severance pay or contributions to the Priamo Fund.

14. NCLA Umbrella Manufacturing (INDUSTRY) – Complementary Pension

From July 1, 2025, employer contributions to the PREVIMODA complementary pension fund will increase to 2.30%. The employee’s contribution remains at 1.50%.

15. NCLA Leather and Tanning (INDUSTRY) – Complementary Pension

From July 1, 2025, employer contributions to the PREVIMODA pension fund will increase to 2.30%, with employee contributions remaining at 1.50%.

16. NCLA Funeral Services FENIOF – Supplementary Health Insurance

From July 1, 2025, the mandatory employer contribution to the EST Health Fund increases by €3 per month.

17. NCLA Cleaning – Seniority Increments

As of July, the biennial seniority increase for office staff applies. The value is 6.25% of the current base wage and the cost-of-living allowance as of August 1, 1983.

18. NCLA Accounting and Tax Auditors – Contractual Gap Allowance

Employees are entitled to a Contractual Gap Allowance (I.V.C.) for the period from September to December 2024. The amount varies by grade and is proportioned for part-time employees or those hired during that period. It will be paid in three installments: February, July, and November 2025.

19. NCLA Professional Firms – Condominium Administrators – Welfare

In July, employees who completed probation receive 50% of their annual contractual welfare benefit. The remaining 50% is provided in December. The annual minimum value is €1,200 for managers and €600 for all other levels.

20. NCLA Cable Transport – Paid Leave

Starting July 1, 2025, the annual amount of paid personal leave increases from 64 to 72 hours, to be used in 4-hour blocks, during periods of low company activity and compatible with operational needs.

Minimum Wage Increases from July 1, 2025

As of July 1, 2025, minimum contractual wages will be increased for the following NCLAs (translated and abbreviated for brevity, full names available upon request):

• NCLAAirports (Air Transport)
• NCLAAirports – Handlers
• NCLABreeders & Zootechnical Consortia
• NCLAAirline Catering
• NCLACeramics (Industry)
• NCLAChemicals & Pharmaceuticals (Industry)
• NCLACinematography
• NCLALand Reclamation Consortia
• NCLAExecutives of Maritime Agencies
• NCLAExecutives in Commerce
• NCLAExecutives in Road Transport Companies
• NCLAExecutives of General Warehouses
• NCLAGas and Water
• NCLAGraphic, Publishing (Artisan)
• NCLASocial Assistance Institutions – UNEBA
• NCLALamps and Cathode Ray Tubes (Industry)
• NCLAMaritime (CONFITARMA – office staff)
• NCLAMaritime
• NCLAMetalworkers (Artisan)
• NCLAMetalworkers (Artisan) – CONFLAVORO
• NCLABus Rental with Driver
• NCLADental Technicians
• NCLAGoldsmiths & Silversmiths (Artisan)
• NCLAGyms and Sports Facilities
• NCLAGym and Sports Collaborators
• NCLACleaning
• NCLACleaning & Multiservices (Confcommercio)
• NCLADelivery Services (telegrams, express)
• NCLAGlass Industry
• NCLAAudiovisual
• NCLAPrivate Security (Institutes)

One-Time Payments – July 2025

The following NCLAs provide for lump-sum “one-time” payments in July 2025:

• NCLAInsurance Agencies – SNA
• NCLAAirports – Airport Operators
• NCLACommerce – CONFCOMMERCIO
• NCLACommerce – CONFESERCENTI
• NCLAExecutives of Cooperatives
• NCLAModern Organized Distribution
• NCLAFedercasa
• NCLAPort Companies
• NCLATertiary and Services – SISTEMA IMPRESA/CONFSAL

With Circular no. 95 of May 26, 2025, INPS incorporated the changes to parental leave introduced by Article 1, paragraph 179, of Law no. 213 of December 30, 2024 (2025 Budget Law), which amended Article 34 of Legislative Decree no. 151/2001. The new provisions apply exclusively to employees, excluding self-employed workers and those registered with the INPS Separate Management scheme.

New allowances

As of January 1, 2025, allowances for the first three months of parental leave have been significantly increased. The first month remains set at 80% of the salary, as already established under 2023 regulations. The second month, previously compensated at 60%, is also raised to 80%. The third month, which until 2024 provided an allowance of 30%, will now also be covered at 80%. The amendment introduced by the 2025 Budget Law does not add additional months of paid parental leave, but solely increases the allowance for the first three months.

Start date and conditions

The new allowance rates apply to parents whose maternity or paternity leave ends after December 31, 2024. The parental leave must be taken within the first six years of the child’s life, or within six years of entry into the family in case of adoption or foster care. It is therefore essential to consider both the birth or entry date of the child and the end date of the mandatory leave, which represents the key condition for eligibility for the increased allowance.

Duration, distribution, and compatibility

The maximum duration of parental leave remains ten months in total for both parents, extendable to eleven months if the father takes at least three months. The three months with 80% compensation can be used by only one parent or split between both, even overlapping. After these three months, the next six remain payable at 30%, while any additional months are unpaid unless specific income requirements are met.

Application process

To obtain the benefit, an online application must be submitted through the official INPS channels. Applicants may use the Institute’s online portal or contact accredited patronage services.

Operational instructions

The circular also includes key operational guidance for employers. To align payrolls with the new measures, employers must carry out reimbursement adjustments for retroactive allowances from January 1 to June 30, 2025. These adjustments will be managed via the contribution reports for July, August, and September 2025, following technical instructions that will be issued in a dedicated communication.

With Ruling no. 147/E of June 4, 2025, the Italian Revenue Agency provided clarifications on the conditions required to apply the favorable tax regime set out in Article 51, paragraph 2, letter g) of the Italian Income Tax Code (TUIR), in relation to a stock allocation plan for employees. The Agency reiterated certain well-established principles in the matter, while also offering operational guidance for companies wishing to benefit from the tax relief.

The regulatory framework: Art. 51, paragraph 2, letter g) of the TUIR

The regulation provides that the value of shares granted to employees does not contribute to employment income, up to an annual limit of €2,065.83, provided that certain requirements are met. Specifically, the benefit may be granted if the shares are offered to all employees or to homogeneous categories, if the value does not exceed the set limit, and if the shares are held for at least three years from the allocation date.

The case in question

In the case under review, the applicant company—referred to as “Company Alfa”—had set up a plan involving the allocation of shares to employees, excluding certain specific categories: fixed-term employees, general managers, and executives with strategic responsibilities.

The question posed to the tax authority concerned the possibility of applying the tax benefit despite these exclusions. Specifically, it asked whether the plan could still be considered compliant with the requirement of being addressed to the “generality of employees” or a “homogeneous category,” as required to access the tax benefit.

Clarification by the Agency: objective criteria and consistency with company policies

In its response, the Revenue Agency referred to previous rulings, notably Resolution no. 3/E of 2002, Resolution no. 378/E of 2007, and INPS Circular no. 11 of January 22, 2001, reiterating that the “generality of employees” requirement can also be met in a substantive sense, i.e., referring to the group of permanent employees.

Alternatively, the benefit can be granted when shares are offered to a “homogeneous category” of employees, provided that this category is identified based on objective, consistent, and non-discriminatory criteria. The Agency stressed that the term “category” does not necessarily have to be interpreted in a legal sense but may refer to parameters relevant to the company’s organization, such as job level, duties performed, type of contract applied, or business area.

In this case, the exclusion of executives with strategic responsibilities and general managers was deemed legitimate, as these individuals are covered by a separate Long-Term Incentive Plan (LTI) already included in the company’s compensation policy. The Agency recognized that such an exclusion does not violate the principle of non-discrimination but fits within a coherent overall strategy aligned with the company’s organizational and management goals.

The Agency’s reply confirms, in line with previously expressed positions, that the tax relief for stock allocation can apply even if the plan does not involve the entire company population. What matters is that the offer targets a sufficiently broad and homogeneous group of employees, identified through transparent and verifiable criteria, without arbitrary or discriminatory exclusions.

Furthermore, the Agency reaffirmed that having separate plans tailored to the role and responsibilities of individual employees may justify differences in treatment, provided these differences serve the purpose of effective personnel management.

Ruling no. 147/E of June 4, 2025, thus confirms that, within the limits and conditions set by the TUIR, stock allocation plans may be selectively structured, provided that access is based on objective and justifiable criteria.