The National Labour Inspectorate, so called INL, through note No. 616 dated April 3, 2025, clarified that the systematic payment of severance pay through monthly payroll, outside the cases provided by law, is not compliant with current regulations. Specifically, the INL emphasized two main points:

• the legitimacy of the practice of monthly advance payments of severance pay in payroll made after the end of the experimental scheme introduced by Law No. 190/2014 (March 1, 2015 – June 30, 2018);
• the consequences from an inspection standpoint resulting from the disqualification of such payments as severance pay installments.

The Inspectorate clarified that collective or individual agreements may only concern the advance of accrued severance pay, not the automatic monthly transfer of a portion of severance pay into payroll as a mere wage supplement, which would also have consequences in terms of social security contributions.

Illegitimacy of Monthly severance pay Payments

As is well known, severance pay is a sum set aside by the employer to provide the employee with financial support upon termination of employment. Article 2120 of the Italian Civil Code governs the calculation methods and conditions for advance payment of the severance pay, allowing the employee to request a portion of the amount before the end of the employment relationship under specific conditions—such as extraordinary medical expenses or purchasing a first home.

Moreover, such an advance can only be requested once during the employment relationship and is deducted from the final severance payment. Article 2120 also allows for collective bargaining or individual agreements to set more favorable conditions and priority criteria for approving advance requests.

The INL’s note focused on Law No. 190/2014, which had introduced, on an experimental basis and only for the period between March 1, 2015, and June 30, 2018, the option for private-sector employees to receive their accrued severance pay monthly in their payslip. This experiment has ended and has not been extended.

According to the INL, in conclusion, the monthly disbursement of severance pay contradicts the very rationale of the institute, which is to provide financial support at the end of the employment relationship.

Consequences for Employers

If the INL finds that severance pay has been paid monthly in a manner not compliant with the law, its inspection staff will issue a formal order under Article 14 of Legislative Decree No. 124/2004, requiring the employer to allocate the improperly advanced severance pay amounts. This may lead to:

• the obligation to transfer the sums to the INPS Treasury Fund;
• the application of social security and tax contributions to the sums;
• possible administrative sanctions for violations of labor and social security regulations.

Therefore, monthly payment of severance pay in the payslip is only allowed in cases expressly provided by law, such as during the experimental period that ended in 2018 or upon the worker’s request under the specific conditions outlined in Article 2120 of the Civil Code. Any other form of systematic advance of severance pay is considered unlawful and may result in penalties for the employer.

On May 12, 2025, INPS published Circulars No. 90/2025 and 91/2025, which provide operational guidelines for managing the social security contribution exemptions established by Decree-Law No. 60/2024 (the Cohesion Decree), aimed at promoting stable employment for young people and women.

Circular No. 90/2025 outlines the operational instructions for the 100% exemption from social security contributions for employers hiring young individuals under the age of 35 on permanent contracts, who have never previously had a permanent contract. This exemption applies to both new hires and conversions from fixed-term to permanent contracts. It lasts for 24 months and is capped at €500 per month (€650 in the regions within the Single SEZ for Southern Italy). The exemption is valid for hires and conversions made between September 1, 2024, and December 31, 2025, and from January 31, 2025, to December 31, 2025, in the SEZ regions.

Circular No. 91/2025 provides operational guidelines for the 100% exemption from contributions, up to €650 per month, for hiring women in specific situations. The exemption applies to women who have not held a regularly paid job for at least 24 months, or for at least 6 months if they reside in the Single SEZ regions of Southern Italy, or if the hiring occurs in sectors with a high gender disparity. The benefit lasts for either 12 or 24 months and is applicable to hires made between September 1, 2024, and December 31, 2025, or between January 31, 2025, and December 31, 2025, depending on the specific case.

Additionally, the Ministry of Labour and Social Policies has made explanatory slides available on its website for both bonuses, offering companies useful instructions for properly handling exemption requests and supporting the effective implementation of these measures.

Flexible maternity leave is a measure that allows female employees to adapt the period of mandatory leave from work to their personal needs by postponing part or all of the leave until after childbirth.

Option to Work Until the Eighth Month of Pregnancy

The Consolidated Act on Maternity and Paternity (Legislative Decree 151/2001) provides that, as a general rule, mandatory maternity leave starts two months before the expected due date and ends three months afterward.
However, Article 20 of the Consolidated Act stipulates that, while maintaining the total duration of maternity leave at five months, employees may choose to begin their leave one month before the expected due date and continue until the fourth month after childbirth. This option is only available if both a specialist doctor from the National Health Service (or an affiliated provider) and the occupational health doctor certify that postponing the start of leave poses no risk to the health of the mother or the unborn child.

Option to Work Until Childbirth

As a further alternative to the standard maternity leave schedule and the flexibility option, Article 16 of the Consolidated Act allows the employee to take leave exclusively after childbirth, using the entire five-month mandatory leave period following the birth.

How to Request Flexible Maternity Leave

To apply for flexible maternity leave (i.e., one month before and four months after childbirth, or all five months after childbirth), the employee must follow these steps:

1. Obtain Medical Certificates: In the seventh month of pregnancy, the employee must obtain certificates from a specialist doctor and – if engaged in work subject to health surveillance – from the occupational health doctor, confirming fitness to continue working during the eighth month or up until childbirth.
2. Submit the Online Application: In the online maternity application to INPS, the employee must indicate the intention to opt for the flexibility scheme.
3. Submit Documentation to the Employer: The above medical certificates must be submitted to the employer. There is no need to send them to INPS.

Given the complexity of the above procedures and the frequent regulatory changes affecting maternity protection, it is strongly recommended to consult an expert to correctly carry out all necessary actions to benefit from the leave.

Is it Possible to Work Until the Eighth Month of Pregnancy?

Yes, the Consolidated Act on Maternity and Paternity (Legislative Decree 151/2001) generally provides that mandatory maternity leave starts two months before the expected due date and ends three months after.

However, Article 20 allows employees to begin their leave one month before the expected due date and continue until the fourth month after childbirth, provided that both a specialist doctor from the National Health Service (or affiliated provider) and the occupational health doctor confirm that postponing the start of leave poses no risk to the health of the mother or the unborn child.

Is it Possible to Work Until the Day of Birth?

Yes, as a further alternative to the standard and flexible maternity leave options, Article 16 of the Consolidated Act allows the employee to take the entire mandatory five-month leave period after childbirth.

How to Request Flexible Maternity Leave?

To request flexible maternity leave (i.e., one month before and four months after childbirth, or the entire five months after childbirth), the employee must follow these steps:

1. Obtain Medical Certificates: In the seventh month of pregnancy, the employee must obtain certificates from a specialist doctor and – if engaged in work subject to health surveillance – from the occupational health doctor, confirming fitness to continue working during the eighth month or until childbirth.
2. Submit the Online Application via the INPS Portal or with the Help of a Patronage Institution: In the online maternity application to INPS, the employee must indicate the intention to opt for the flexibility scheme.
3. Submit Documentation to the Employer: The above medical certificates must be submitted to the employer. There is no need to send them to INPS.

Due to the complexity of the above requirements and the frequent regulatory updates concerning maternity protection, it is strongly recommended to consult an expert to ensure proper compliance and to take full advantage of the leave.

What Happens if the Baby is Born Before or After the Expected Due Date?

• If the baby is born before the expected date, the unused pre-birth leave days are added to the post-birth leave period. For example:
  • If birth occurs two weeks earlier than expected, those 14 days are added to the three months of post-birth leave.
• If the baby is born after the expected date, the maternity leave is automatically extended up to the actual date of birth. The three-month post-birth period then begins from the actual date of delivery.

Can You Change Your Mind After Requesting Flexibility?

Yes, flexibility can be discontinued either at the employee’s request or in the event of health issues. Specifically, if a medical certificate confirms an illness, the flexibility option is automatically terminated starting from the date the illness begins, and the mandatory maternity leave starts on that same day.

Does Flexibility Affect the Maternity Benefit Amount?

No, flexibility does not impact the amount of the maternity benefit. The benefit paid by INPS is equal to 80% of the average daily wage, regardless of whether the employee chooses the standard or flexible option. This may be supplemented by an employer-provided top-up, depending on the collective labor agreement (CCNL) applicable to the employment relationship.

In a constantly evolving regulatory environment, welfare, compensation & benefits policies are emerging as indispensable tools for organisations wishing to improve operational efficiency and market competitiveness.

Today, workers’ expectations extend beyond the pay component in the strict sense, embracing aspects such as flexibility, welfare services and customised benefits. These tools become crucial for attracting, motivating and retaining talent.

HR Capital proposes itself as a qualified partner in the preparation of corporate welfare plans, offering consultancy tailored to each reality and in full regulatory compliance, guaranteeing access to the tax and contribution benefits provided by current legislation.

To complement these initiatives, fringe benefits represent a further strategy to reward specific workers. Our support in the selection and management of non-monetary benefits can help optimise economic efficiency, ensuring compliance with the exemption thresholds.

The integration between welfare plans and fringe benefits, in fact, allows the construction of flexible remuneration models, able to respond in a timely manner to the needs of different categories of employees.

Companies that promote a culture oriented towards employee welfare, enhancing their human capital through innovative tools and customised solutions such as welfare, compensation & benefits policies, are the ones that successfully meet the challenges of the market.

However, the effectiveness of such policies also depends on the company’s ability to adapt to complex and constantly evolving regulations, both in the tax and welfare fields. It is therefore crucial that the solutions adopted are fully compliant with current regulations in order to avoid potential negative implications.

Continue reading the full version published in Global Summit Human Resources.

Il prossimo 21 e 22 maggio saremo tra i relatori della 9ª edizione del Global Summit Human Resources.

I nostri Consulenti del Lavoro e collaboratori Roberta De Felice e Andrea Di Nino approfondiranno il tema del gender gap.

Il gender gap è una ferita aperta nel mondo del lavoro: a parità di ruolo, le donne guadagnano meno, faticano a ottenere promozioni e subiscono discriminazioni velate. Ma il cambiamento è in atto. La certificazione di genere rappresenta un passo concreto verso l’equità: le aziende che adottano politiche inclusive e misurabili potranno ottenere un riconoscimento ufficiale, con incentivi economici e reputazionali.
Con la Direttiva (UE) 970/2023, la trasparenza salariale diventerà obbligatoria e le imprese dovranno rendere noti i criteri retributivi, eliminando disparità ingiustificate.
Il futuro è chiaro: il gender gap non sarà più tollerato e l’equità di genere non sarà più un’opzione, ma una necessità.

Starting May 1, 2025, contractual minimum wages will increase under the following NCLAs:

• NCLA Agriculture (Cooperatives)
• NCLA Commerce (Consumer Cooperatives)
• NCLA Printing and Publishing (Industry)
• NCLA Laundries and Dry Cleaners (ASSOSISTEMA)
• NCLA Italian Language Schools – ASILS

One-Time Payment for May 2025

The following NCLAs will provide one-time Payment in May 2025:

• NCLA Professional Firms – Confprofessioni

Starting from January 12, 2025, in implementation of Article 30 of Law No. 203/2024, workers can apply to INPS for the establishment of a life pension at their own expense, even beyond the standard limitation periods, to cover periods of missed mandatory contributions. Circular No. 48 of February 24, 2025, provides clarification on the conditions, scope, and operational instructions for accessing this new provision.

Regulatory Framework

The new paragraph 7 of Article 13 of Law No. 1338/1962, as amended, establishes that:
“The worker may request the National Social Security Institute to establish a life pension at their own expense, calculated under paragraph 6.”

INPS highlights that the worker has the right to regularize omitted periods of contribution if they can prove the existence of such periods with appropriate documentation.

Prescription Issue

One of the most significant elements introduced by the law is the removal of the usual prescription limits. A life pension can be established for previously prescribed contribution periods, i.e., beyond the five-year limit for regularizing contributions by the employer and the additional 10 years within which the worker can request the pension according to previous paragraphs. The possibility of requesting the life pension under the new paragraph 7 is available with a prescription period of 15 years.

As clarified in the circular, prescription does not affect the worker’s right to regularize their pension position. Even without litigation or an inspection procedure, the worker can act independently, assuming full financial responsibility.

Application Scope

The right to apply for the pension applies to the mandatory insurance systems managed by INPS, including:

• General mandatory insurance for invalidity, old age, and survivors.
• Exclusive public management.
• Substitutive, exempting, and supplementary management systems.

Requirements and Costs for Access

To access the pension establishment, the worker must:

• Prove with valid documents the existence of the employment relationship and the missed contributions, even if prescribed.
• Agree to bear the full cost, calculated according to paragraph 6 of Article 13 of Law No. 1338/1962.

Effects of the Pension

The established life pension will have the same effects as the contributions actually paid:

• It counts toward the right and amount of pension.
• It is valid for all pension benefits.
• No contributions will be due by the employer, nor will there be any penalties.

In its reply to inquiry no. 77/E of March 20, 2025, the Revenue Agency addressed the potential application of the tax relief regime to variable compensation paid under “MBO” (Management by Objectives) schemes and its exemption from taxes and contributions if converted into welfare benefits.

The Question Submitted

The inquiry raised by the requesting company concerns the possibility of excluding from tax the variable MBO compensation converted by employees into welfare benefits under Article 51, paragraphs 2 and 3, last part, of the TUIR (Presidential Decree No. 917/1986). The request details that MBO recipients eligible for welfare plans are primarily employees in managerial roles, with a small number of clerical workers, identified based on their position’s complexity, responsibilities, and the management evaluation from their respective departments.

The company also specified that the MBOs in question are incentive plans awarded for achieving both collective goals, such as the profitability of the group or company, and individual goals, specific to the role or projects followed by each employee. In this regard, the portion of variable compensation related to individual performance remains subject to ordinary taxation, while the remaining portion, paid based on collective company goals, would benefit from a tax relief regime of 10% (5% until 2027), and could be converted into welfare benefits.

The Clarification by the Revenue Agency

The Revenue Agency, in providing its opinion, first recalled Article 51, paragraph 1, of the TUIR, which states that all sums and values, regardless of their form, received during the tax period, are considered taxable income. Therefore, both cash and non-cash benefits generally contribute to the taxable income (the so-called principle of inclusiveness).

In the case of exemptions from taxable income under paragraphs 2 and 3 of the same article, the Revenue Agency specified that tax-exempt benefits can only be those directly linked to services, goods, or expense reimbursements and cannot be considered if they are designed to incentivize worker performance. Thus, the tax exemption would not apply to MBO compensation, as MBOs are considered forms of performance-based compensation, not eligible for conversion into welfare “tax-exempt” benefits.

The Agency also referred to Circular No. 28/E/2016, emphasizing that conversion to welfare benefits is limited to performance-related bonuses and profits that are subject to a substitute tax at a reduced rate (10% or 5% until 2027).

On March 27, 2025, the Ministry of Labor and Social Policies published Circular No. 6/2025, providing the first operational guidance regarding the measures implemented by Law No. 203 of December 13, 2024, known as the “Labor Connected.” The circular outlines some provisions introduced by the law, providing clarifications on various implications of the regulation. Among the provisions discussed, the circular offers clarifications on labor leasing, specifying that the periods of work leasing before January 12, 2025, the effective date of the “Labor Connected,” will not be counted for the purpose of calculating the 24 months after which a permanent employment relationship would be established between the user and the leased worker.

Further clarifications are provided regarding the probationary period for fixed-term contracts. The circular specifies that the duration of the probationary period should be one day of actual work for every 15 calendar days. Regarding the minimum and maximum limits for the probationary period, set respectively at 2 days and 15 days for contracts up to 6 months, and 30 days for contracts longer than 6 months but shorter than 12 months, the circular clarifies that these maximum limits are not negotiable through collective bargaining.

Collective agreements may shorten but not extend these durations, as agreements that provide a shorter probation period are considered more favorable to the worker. Additionally, the Ministry provided clarifications regarding resignation “due to conclusive facts” as regulated by the “Labor Connected.” The circular specifies that the 15 days of unjustified absence required for the validity of resignations represent an unalterable minimum period. Collective bargaining can only extend this period but cannot reduce it.  

Thank you for this interview and for participating in the #GHRSummit25. What are your expectations for this event? With what mindset are you approaching it?

We are taking part in the #GHRSummit25 with great enthusiasm, fully aware of the importance of this event for the human resources sector. We look forward to meeting companies and professionals with whom we can share innovative ideas, explore new opportunities, and engage in meaningful discussions about future challenges. For us, the Summit is a unique opportunity to present our integrated approach to human resource management and to gain a deeper understanding of the needs of businesses. Furthermore, we will have the chance to delve into a crucial topic such as the gender gap in the workplace through our dedicated speech on gender certification and pay transparency, in light of Directive (EU) 970/2023.

What do you believe will be the main HR trends over the next five years?

In the coming years, HR will be increasingly driven by digitalization, artificial intelligence, and the personalization of the employee experience. The use of advanced data analytics tools will enable companies to improve talent attraction and retention. At the same time, there will be a growing focus on employee well-being, with more flexible work models and targeted strategies aimed at balancing performance and work-life balance. At HR Capital, we continuously invest in innovative solutions to support companies through these changes, offering tailored consulting and cutting-edge technological tools. At the same time, with the support of De Luca & Partners, we also assist businesses from a legal perspective, ensuring compliance with constantly evolving regulations, especially regarding employment contracts, industrial relations, and work organization. We believe that technology is a powerful ally, but that the human element and legal oversight remain essential for truly effective human resource management.

Read the full version published on Global Summit Human Resources.

In recent years, the activity of influencers has become increasingly widespread and relevant, favoured by the rise and growing popularity of social networks. This phenomenon has profoundly transformed the dynamics of digital communication, influencing marketing, business strategies and consumer habits but, from a regulatory point of view, the legislator has never intervened to regulate their activity. Against this backdrop of increasing development of the profession, the interest of institutions – especially social security institutions – has grown in parallel, evidently wishing to include influencers in their contribution base.

At the same time, the normative-regulatory confusion related to the figure is witnessed, in recent years, by the difficulty of judges to frame the influencer in a precise manner, from a legal point of view, within the cases typified by the legislator.

This uncertainty has generated divergent interpretations and an uneven application of the rules, making the definition of a clear and coherent legal framework for the profession even more complex.

In this context, the relationship established with an influencer was, for instance, considered as a generic ‘self-employment relationship’ (Court of Fiscal Justice – Piedmont Region, No. 219/23); as a ‘sponsorship contract’ (Trib. Pavia, 16/1/23); until it was traced back to the typical ‘agency relationship’ by the Court of Rome, with decision No. 2615/24.

In the latter case, the Rome court upheld the claims of ‘Enasarco’, which had argued that certain influencers were agents, on the basis, inter alia, of certain typical elements of the agency relationship, such as those relating to the stable and continuous promotion of a company’s products.

This jurisprudential orientation highlights the tendency to trace the activity of influencers back to pre-existing contractual schemes, even in the absence of a specific discipline, raising questions about the adequacy of the current regulatory framework in effectively regulating this new professional reality.

Well, this latest pronouncement – known to most for having considered certain ‘sportsmen’, sports-related subjects, ‘personal trainers’ and ‘body builders’ in the same way as commercial agents – has opened the debate among insiders as to the scope of this decision, also in view of the important economic implications that may result from it.

Continue reading the full version published on The Platform.

1. NCLA Clothing (Industry) – Insurance Coverage
   Starting April 1, 2025, the employer’s contribution to the death and permanent disability insurance managed by the Previmoda Fund will increase from 0.20% to 0.24% of the E.R.N. This contribution, paid alongside ordinary contributions, funds the insurance coverage provided by the March 31, 2024, Agreement.
2. NCLA Footwear Industry – Pension Fund
   From April 1, 2025, companies must pay an additional contribution of 0.24% of the E.R.N. for each worker enrolled in the supplementary pension fund and contributing to it, in addition to the existing pension contributions.
3. NCLA Data Processing Centers – Wage Guarantee Element
   Starting April 2025, companies without corporate bargaining and that do not provide other economic benefits will grant employees an “Economic Guarantee Element.” This amount will be provided to permanent employees, apprentices, and employment support contracts in force as of March 31, 2025, proportionate to their actual work performance from April 1, 2022, to March 31, 2025. The amount varies based on the employee’s level. Companies facing financial difficulties may suspend, reduce, or defer payment.
4. NCLA Commerce – Confcommercio – Supplemental Healthcare
   As of April 1, 2025, the mandatory employer contribution to the EST Fund will increase by €3.00 per month.
5. NCLA Commerce – Confesercenti – Supplemental Healthcare
   From April 1, 2025, the employer’s mandatory contribution to the ASTER Fund will increase by €3.00 per month.
6. NCLA Managers of Zootechnical Entities – Contractual Vacation Allowance
   Starting April 1, 2025, if the 2021-2024 NCLA renewal is not concluded, Managers and Directors with the “Quadro” qualification will receive a “provisional salary element.” This amount will equal 30% of the planned inflation rate, increasing to 50% from the seventh month of contractual inactivity.
7. NCLA Modern Organized Distribution – Supplemental Healthcare
   As of April 1, 2025, following the November 27, 2019, Agreement on the Modern Organized Distribution sector, the mandatory employer contribution to the EST Fund for supplemental healthcare will increase by €3.00 per month.
8. NCLA Cultural, Tourism, and Sports Entities (Federculture) – Wage Guarantee Element
   The “Economic Guarantee Element” (E.G.R.) will be paid in a lump sum with April 2025 wages. The amount will be calculated on a pro-rata basis, considering the months worked in the previous year, with any month exceeding 15 days counted as a full month. Employees will receive a sum proportional to the actual months worked, varying according to their salary band and professional area.
9. NCLA Graphic and Publishing (Industry) – Wage Guarantee Element
   With April’s salary, permanent employees who have been in service since January 1 and work in companies without second-level bargaining that have not received additional economic benefits in the past three years will receive an annual gross amount of €250.00. If the company has already granted additional economic treatment, the amount will be proportionally reduced.
10. NCLA Metalworkers (Artisan Sector) – Contractual Contributions
    In April 2025, companies will deduct €30.00 from employees’ salaries to cover contract renewal expenses. However, this deduction will not apply to workers affiliated with the Fim-Cisl, Fiom-Cgil, and Uilm-Uil unions, as their membership fee already includes this contribution.
11. NCLA Dental Technicians – Contractual Contributions
    With April 2025 wages, companies will deduct €30.00 from workers’ salaries to help fund contract renewal expenses. However, this deduction will not be applied to employees already contributing to the Fim-Cisl, Fiom-Cgil, and Uilm-Uil unions, as their membership fee already includes this contribution.
12. NCLA Sacristans – Salary Adjustment
    With April wages, a gross Easter bonus of €100.00 will be paid. Employees with less than one year of service will receive a pro-rata amount. This Easter bonus is included in the calculation for severance pay (TFR).
13. NCLA Telecommunications – Wage Guarantee Element
    Permanent employees in companies without second-level bargaining and who have not received other economic benefits beyond those provided by the NCLA will receive an annual gross amount of €260.00. This sum, paid in a lump sum with April wages, will be calculated on a pro-rata basis according to the months worked in the previous year. If additional economic treatment is in place, the amount will be proportionally reduced.
14. NCLA Textile Industry – Insurance Coverage
    As of April 1, 2025, the employer contribution for death and permanent disability insurance managed by the Previmoda Fund will increase from 0.20% to 0.24% of the E.R.N. This contribution, which funds the insurance coverage, will be paid alongside ordinary contributions.
15. NCLA Audio-Visual Industry – Wage Guarantee Element
    With April wages, a gross amount of €220.00 will be granted as a wage guarantee element to employees in companies without second-level bargaining and who have not received additional individual or collective economic benefits beyond the NCLA provisions in the past four years. The amount will be paid to all employees in service as of January 1 of the current year. This wage guarantee element is all-inclusive, covering all legal and contractual aspects, including severance pay (TFR).
16. NCLA ICT (Information and Communication Technologies) Cifa Confsal – Annual Bonus
    Companies, in line with their business strategies, may grant a “Team Bonus” alongside the “Performance Bonus” to encourage teamwork based on rotation and voluntary participation, aiming to achieve specific goals. The “Performance Bonus” must be paid by April 30, based on the previous year’s achievements. If a company has not implemented incentive mechanisms through second-level bargaining, it must pay €280.00 to each employee along with February’s salary. This amount is considered part of the actual salary and is included in the severance pay (TFR) calculation, with no changes for part-time employees.

INCREASE IN MINIMUM WAGES FROM APRIL 1, 2025

Starting April 1, 2025, an increase in the minimum contractual wages is expected for the following NCLA agreements:

• NCLA Chemical-Pharmaceutical (Small Industry);
• NCLA Electrical Sector;
• NCLA Rubber and Plastics (Industry);
• NCLA Rubber and Plastics (Small Industry);
• NCLA Lamps and Cathode Ray Tubes (Industry);
• NCLA Laundries and Dry Cleaners (Assosistema);
• NCLA Helicopter Pilots;
• NCLA Glass Industry;
• NCLA Glass (Small Industry).

One-Time Payment for April 2025

For the month of April 2025, a “One-Time Payment” is planned for the following NCLA agreements:

• NCLA Commerce (Consumer Cooperatives);
• NCLA Commerce (Up to 50 Employees);
• NCLA Commerce (Over 50 Employees);
• NCLA Federcasa;
• NCLA Tertiary and Services – UNCI/UCICT.

NCLA Expirations in April 2025

The following NCLA agreements are set to expire in April 2025:

• NCLA Services (ANPIT-CISAL);
• NCLA Tourism (ANPIT-CISAL);
• NCLA Freight Transport and Shipping (CONFLAVORO-CONFSAL).

With Circular No. 44 of February 19, 2025, INPS has provided guidance on the social security treatment applicable to content creators—individuals who produce digital content for online platforms. The document aims to clarify the registration and contribution requirements based on the type of activity performed.

Key Aspects of Digital Content Creation

Content creation involves producing and sharing multimedia content, such as videos, images, texts, and podcasts, across digital platforms. Creators can monetize their work through various channels, including:

• Advertising & Sponsorships – Collaborations with brands to promote products or services.
• Affiliate Programs – Earnings from promoting affiliate links.
• Donations & Crowdfunding – Direct financial support from the community.
• Product & Service Sales – Merchandise, online courses, consulting, etc.

This activity can be carried out sporadically or continuously, with varying degrees of professionalization. These differences impact social security obligations and the classification of creators within the welfare system.

Classification of Content Creators

INPS Circular No. 44 differentiates content creators based on the nature of their activity:

• Amateur Creators – Operate occasionally without a structured business.
• Professional Creators – Engage in content creation as a structured and continuous business, generating significant income.

Depending on the frequency, organization, and profit-driven nature of their work, content creators may be classified as freelancers, digital entrepreneurs, or entertainment professionals, each with distinct social security obligations.

Applicable Social Security Regulations

INPS specifies that content creators may fall under different social security regimes, depending on how they conduct their activity.

Self-Employed Workers’ Social Security Scheme

If a content creator operates independently and continuously but does not fall within the entertainment sector, they must register with the INPS Separate Management Scheme (Gestione Separata) under Article 2, Paragraph 26 of Law 335/1995. This applies to professionals who work without an employment contract and are not registered with other social security funds.

Alternatively, if the creator operates as a structured business—e.g., with a VAT number and a team—their activity may be classified under digital entrepreneurship, requiring registration with the INPS Commercial Traders’ Scheme (Gestione Commercianti).

Entertainment Industry Social Security Scheme

The circular also clarifies that some content creators may be subject to the Entertainment Workers’ Pension Fund (Fondo Pensioni Lavoratori dello Spettacolo – FPLS), particularly if their activity resembles that of artists, directors, or entertainment technicians.

Digital Marketing and FPLS Eligibility

If a content creator primarily engages in digital marketing, their work could be considered akin to live or recorded entertainment—especially if it involves producing videos, artistic performances, or entertainment content. In such cases, INPS mandates registration with FPLS, applying the relevant contribution rates.

Final Considerations

INPS Circular No. 44/2025 serves as a crucial regulatory reference for determining the social security status of content creators. The distinction between freelancers, traders, and entertainment workers defines specific contribution obligations. Professionals in the field must stay informed to comply with regulations and avoid penalties or loss of social security rights.

Since the beginning of the year, the Italian Revenue Agency has issued several clarifications regarding the eligibility requirements for the new tax incentive for incoming workers, introduced by Legislative Decree 209/2023.

Specifically, the agency has provided insights on:

• The required duration of residence abroad before relocating to Italy (ruling no. 72 of 2025).
• The criteria for high qualification and specialization (responses to rulings no. 55, 66, 71, and 74 of 2025).
• The eligibility of foreign individuals transferring their tax residence to Italy for the first time (ruling no. 70 of 2025).

The New Tax Regime for Incoming Workers

Since 2024, a new tax relief scheme has been in place for employees and self-employed workers who move their tax residence to Italy starting from the 2024 tax year. Eligible individuals can benefit from a 50% exemption on their taxable income—up to an annual limit of €600,000—for five tax years, provided they meet the conditions set out in Article 5 of Legislative Decree 209/2023, including:

• Moving their tax residence to Italy no earlier than January 1, 2024.
• Committing to residing in Italy for at least four years.
• Not having been a tax resident in Italy for the previous three tax years.
• Carrying out their work activity mainly within Italy.
• Holding a qualification or specialization as defined by Legislative Decrees 108/2012 and 206/2007.

If the worker’s Italian employer is the same company (or part of the same corporate group) they worked for abroad, the required period of prior residence abroad increases to six years—or seven years if they were previously employed in Italy by the same employer or a related entity before relocating abroad.

Additionally, the scheme provides an enhanced benefit, increasing the exempt portion of income to 60%, in cases where:

• The worker relocates to Italy with a minor child.
• A child is born or adopted during the period in which the tax relief applies.

High Qualification and Specialization Requirements

The Italian Revenue Agency has frequently been asked to clarify the qualifications needed to access the new tax relief for incoming workers.

In ruling no. 55 (February 28, 2025), the agency addressed a taxpayer’s query regarding whether their academic degree and professional qualifications met the necessary criteria. The taxpayer held a diploma and a license as a “Master on vessels of 3,000 gross tonnage or more,” along with certification as a Company Security Officer. They had been hired in Italy in 2024 with a senior managerial qualification (Quadro Super).

The query asked whether these credentials satisfied the high qualification and specialization requirement, given that the license was not officially recognized in Italy as equivalent to a university degree. The taxpayer also sought clarification on whether both an advanced degree and a high-level qualification were required, or if merely holding a high-ranking professional position (falling within levels 1, 2, or 3 of ISTAT’s CP 2011 classification) was sufficient for eligibility.

While the Revenue Agency stated that such technical assessments fall outside its competence, it pointed to Article 5 of Legislative Decree 209/2023, which refers to Article 27-quater of the Immigration Code (introduced by Legislative Decree 108/2012) for defining qualification criteria. The agency indicated that the taxpayer could benefit from the scheme, provided they meet at least one of the specified qualification requirements, but stressed that it is not responsible for assessing these qualifications in ruling procedures.

On February 19, the Italian social security institute (INPS) issued message no. 639/2025, clarifying that when an employment relationship ends due to so-called “resignation for implicit acts,” the worker is not entitled to NASPI unemployment benefits.

According to INPS, this type of resignation does not fall under the category of involuntary termination required by Article 3 of Legislative Decree No. 22 of March 4, 2015. As a result, employers in these cases are not required to pay the NASPI contribution fee (also known as the “NASPI Ticket”), as this type of termination does not grant the worker access to unemployment benefits.

On Wednesday 19 March 2025 HR Capital organised a new HR Breakfast.

Speakers Andrea Di Nino and Giorgia Tosoni, HR Capital’s Employment Consultants, will take stock of the recent changes introduced by the Budget Law 2025 and how they will affect fringe benefits and welfare regulations in use in companies.

Focus

• The main differences between fringe benefits and corporate welfare (fringe benefits and welfare services most commonly used in companies);
• The social security and tax treatment of cars granted in mixed use from 2025;
• the restrictions on children who are tax dependent and the confirmation on the exemption limits of fringe benefits;
• the amended Article 12 of the Tuir and the new group of family members who are recipients of the services offered in welfare plans;
• The new welfare for workers hired in 2025;
• the Revenue Agency’s recent intervention on the use of debit cards for the allocation of fringe benefits.

Info at: comunicazione@hrcapital.it

1. CCNL Agenzie di somministrazione di lavoro – Assunzioni

A decorrere dal 1° marzo 2025, entrerà in vigore la nuova procedura di ricollocazione prevista dall’art. 23 dell’Ipotesi di Accordo di rinnovo del CCNL del 3 febbraio 2025. Analoga decorrenza è prevista per la nuova procedura di ricollocazione plurima ai sensi dell’art. 25 dell’Ipotesi di Accordo. 

2. CCNL Agenzie di somministrazione di lavoro – Enti bilaterali

Previsto per il mese di marzo 2025 l’intervento della Commissione Prestazioni volto a definire le misure erogabili dall’Ente bilaterale Ebitemp ai sensi dell’art. 6 bis dell’Ipotesi di Accordo di Rinnovo del CCNL del 3 febbraio 2025.

3. CCNL Agenzie di somministrazione di lavoro – Fondo di solidarietà

Con decorrenza 1° marzo 2025 varia l’aliquota complessiva di contribuzione ordinaria del Fondo di Solidarietà Bilaterale per la somministrazione di Lavoro (Fsbs), fissata allo 0,60% e suddivisa in (i) 0,45% a carico del datore di lavoro (ii) e 0,15% a carico del lavoratore.

4. CCNL Agenzie di somministrazione di lavoro – Formazione e addestramento professionale

L’adeguamento dell’indennità di frequenza, previsto dall’art. 11 dell’Ipotesi di Accordo, decorre dal 1° marzo 2025. A partire dalla stessa data, sarà applicata anche la disciplina relativa al diritto a percorsi di qualificazione e riqualificazione professionale, come stabilito dall’art. 12 dell’Ipotesi di Accordo.

5. CCNL Agenzie di somministrazione di lavoro – Indennità varie

Decorrere dal 1° marzo 2025, la nuova disciplina sull’indennità di disponibilità prevista dall’Ipotesi di Accordo di rinnovo del 3 febbraio 2025, rivolta ai lavoratori non in missione e applicabile fino al termine del periodo di disponibilità o all’attivazione della procedura di ricollocazione. L’aumento dell’indennità previsto all’articolo 33 dell’Ipotesi di Accordo si estenderà anche ai lavoratori in disponibilità dal 3 febbraio 2025.

6. CCNL Calzaturieri (Industria) – Elemento di garanzia retributiva

Con la retribuzione del mese di marzo viene erogato un importo di 300 euro lordi a titolo di Elemento di garanzia retributiva (E.G.R.) ai lavoratori in forza dal 1° gennaio al 31 dicembre dell’anno precedente. Le aziende in situazione di crisi rilevata nel suddetto anno possono concordare con R.S.U. e/o OO.SS. di categoria la sospensione, la riduzione o il differimento della corresponsione dell’E.G.R.

7. CCNL Nettezza urbana – Elemento di garanzia retributiva

Ai dipendenti delle aziende che risultano prive di contrattazione aziendale relativamente al premio di risultato è riconosciuto, con la retribuzione di marzo, l’importo annuo pro capite di 150 euro a titolo di Compenso Retributivo Aziendale (C.R.A.) in proporzione ai mesi in forza in azienda nell’anno solare precedente. Tale somma è corrisposta salvo che i dipendenti non percepiscano oltre quanto spettante per il presente C.C.N.L., altri trattamenti economici collettivi o individuali, assimilabili al presente istituto quanto a caratteristiche di corresponsione.

8. CCNL Pompe funebri (AZIENDE MUNICIPALIZZATE) – Elemento di garanzia retributiva

Prevista con la mensilità di marzo l’erogazione dell’elemento di garanzia retributiva pari a 150 euro, da riproporzionare secondo i mesi di presenza effettiva in servizio nell’anno precedente. Beneficiari della prestazione i lavoratori dipendenti con contratto a tempo indeterminato in forza nelle aziende prive di contrattazione di secondo livello, fermo restando la possibilità per i datori di lavoro di riconoscere a livello aziendale l’elemento di garanzia retributiva anche ai lavoratori a tempo determinato con durata superiore a nove mesi e ad altre tipologie contrattuali impiegate in azienda.

9. CCNL Alimentari (Industria) – Orario di lavoro

A partire dal 1° gennaio 2024, il personale impiegatizio è tenuto ad usufruire delle Rol maturate entro l’anno di riferimento. Qualora tali permessi non vengano utilizzati entro scadenza, sarà possibile fruirne fino al 31 marzo dell’anno successivo. Salvo diverse disposizioni collettive o accordi specifici già in essere, eventuali permessi residui dovranno essere liquidati con la mensilità di aprile.

10. CCNL Lapidei (Industria) – Decorrenza e durata

L’Accordo di Rinnovo del 24 novembre 2022 è valido a partire dal 1° aprile 2022 e resterà in vigore fino al 31 marzo 2025.

11. CCNL Miniere, Metallurgia – Decorrenza e durata

L’Accordo di Rinnovo del 13 luglio 2022 resterà in vigore fino al 31 marzo 2025.

Aumento dei minimi retributivi dal 1° marzo 2025

A decorrere dal 1° marzo 2025 è previsto un aumento dei minimi retributivi tabellari dei seguenti CCNL:

• CCNL Commercio – Confcommercio;
• CCNL Commercio – Confesercenti;
• CCNL Commercio (Conflavoro – Confsal);
• CCNL Commercio (Federdat- Consil);
• CCNL Distribuzione moderna organizzata;
• CCNL Guardie ai fuochi;
• CCNL Terziario, Servizi – Sistema Impresa / Confsal;
• CCNL Trasporto a fune.

Una tantum di marzo 2025

Per il mese di marzo 2025 è prevista l’erogazione delle “Una tantum” dei seguenti CCNL:

• CCNL Ceramica (Artigianato);
• CCNL Chimici, Gomma, Plastica, Vetro (Artigianato);
• CCNL Commercio (Fino a 14 dipendenti);
• CCNL Dirigenti Imprese Pubbliche;
• CCNL Dirigenti Industria;
• CCNL Lavanderie e tintorie (Artigianato);
• CCNL Occhiali (Artigianato);
• CCNL Servizi postali appaltati;
• CCNL Tessili (Artigianato).

In Circular No. 22 of January 23, 2025, the Italian National Social Security Institute (INPS) provided clarifications regarding the recognition of foreign work periods before January 1, 1996, for individuals enrolled in the Separate Social Security Scheme (“Gestione Separata”).

Recognition of Foreign Contribution Periods Before 1996

Foreign contribution periods accrued before January 1, 1996, are considered valid for pension eligibility under international agreements. However, their recognition is based solely on contributions paid into the Gestione Separata, applying the rules for workers with contribution history as of December 31, 1995, and in accordance with the contributory pension system.

Eligible Countries and International Totalization

These foreign contribution periods can be recognized if accrued in countries that:

• Apply EU regulations on social security;
• Are non-EU countries with which Italy has signed bilateral agreements allowing for international totalization.

Totalization is only possible if the individual has accrued the minimum required contributions in Italy’s Gestione Separata, which is at least 52 weeks under EU regulations or as specified in individual bilateral agreements.

Old-Age Pension Requirements

For workers with contribution history as of December 31, 1995:

• There is no requirement to meet a minimum pension threshold;
• They cannot access old-age pension at 71 years with at least five years of actual contributions, nor early retirement at 64 years with at least 20 years of actual contributions.

These requirements are subject to adjustments based on life expectancy.

Foreign Contribution Periods After 1996

If all foreign work periods occur after January 1, 1996, the Gestione Separata pension under international agreements will be calculated according to the contributory system’s requirements.

Enrollment in Other Mandatory Pension Schemes

If the individual is also enrolled in other mandatory pension schemes in Italy, foreign contribution periods before 1996 can be used to qualify for a pension under international aggregation rules, leveraging the cumulative contribution mechanisms provided by Italian legislation.

On January 31, 2025, the Italian Ministry of Labor announced via its official website that the European Commission has approved two measures aimed at boosting employment for young people and women. This approval paves the way for the implementation of the “Youth Bonus” and “Women’s Bonus”, which are part of the “Cohesion Decree” (Articles 22 and 23 of Decree-Law No. 60/2024) but had been on hold pending EU authorization.

Both incentives fall under hiring benefits introduced by Decree-Law No. 60/2024, effective from September 1, 2024. However, their application was expressly contingent on the European Commission’s approval.

Youth Bonus

The Youth Bonus, outlined in Article 22 of Decree-Law No. 60/2024, is designed to promote stable employment for young workers. It provides a social security contribution exemption for private employers who hire young individuals under 35 on permanent contracts between September 1, 2024, and December 31, 2025. The exemption also applies to employers converting fixed-term contracts into permanent ones, provided the employee meets the same criteria (under 35 and no prior permanent employment history).

The incentive excludes managerial roles, domestic workers, and apprentices. It lasts for up to 24 months from the hiring date and covers 100% of employer-paid social security contributions, up to a maximum of €500 per month. This cap increases to €650 for hires in businesses located in the so-called “Single Special Economic Zone” (ZES unica) for Southern Italy, which includes Abruzzo, Molise, Campania, Basilicata, Sicily, Puglia, Calabria, and Sardinia.

In some cases, the exemption may also be available for workers who have previously held a permanent position with a different employer that only partially benefited from the incentive. However, the exemption cannot be combined with other contribution reductions, except for the “Super Deduction,” which increases the deductible cost of new permanent hires and has been extended until 2028.

To qualify, employers must comply with general incentive regulations (Legislative Decree No. 150/2015), including workplace health and safety rules and national labor contracts. They must also have a valid DURC (compliance certificate for social security contributions). Additionally, the benefit is denied if the employer has conducted individual or collective layoffs for economic reasons in the same production unit in the six months before hiring. If an employer lays off a worker benefiting from the incentive (or another employee with the same role) within six months of hiring, the benefit is revoked, and the employer must repay the amounts received.

Despite the EU approval, the Youth Bonus is not yet in effect. Its implementation depends on the issuance of a ministerial decree and further INPS guidelines, including details on how employers can claim retroactive benefits for eligible hires made before the approval.

Women’s Bonus

The Women’s Bonus, introduced under Article 23 of Decree-Law No. 60/2024, is part of Italy’s broader strategy to promote gender equality in employment, particularly for disadvantaged women, including those in southern Italy.

Like the Youth Bonus, it is a two-year social security contribution exemption for private employers hiring women on permanent contracts between September 1, 2024, and December 31, 2025. It applies to:

1. Women of any age who have been unemployed for at least six months and reside in the ZES regions or work in industries facing gender employment gaps (as defined by Article 2(4)(f) of EU Regulation 651/2014);
2. Women of any age who have been unemployed for at least 24 months, regardless of their place of residence.

The exemption covers 100% of employer-paid social security contributions, up to €650 per month per employee, except for apprenticeship and domestic work contracts.

To qualify, employers must demonstrate a net increase in employment, calculated by comparing the monthly workforce to the average number of employees in the previous 12 months. As with the Youth Bonus, the Women’s Bonus cannot be combined with other contribution reductions, except for the Super Deduction.

Like the Youth Bonus, this measure is not yet operational. It will take effect once the government issues the implementing decree and INPS provides further instructions on how to claim the exemption and recover any retroactive benefits.

The Italian Social Security Institute (INPS) has issued Circular No. 26 on January 30, 2025, setting the contribution cap for the year. The annual maximum taxable and pensionable income is set at €120,607. This means that, in 2025, workers subject to this cap will only pay social security contributions up to this limit.

Employees subject to the contribution cap include those enrolled in mandatory pension schemes from January 1, 1996, onwards, as well as those who have voluntarily opted for the contribution-based system (an option available to individuals who were already enrolled in mandatory social security before that date).

Workers registered under the INPS “Gestione Separata” scheme—such as project-based collaborators (co.co.co.)—are subject to the contribution cap regardless of when they first enrolled in the mandatory pension system.