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Observatory

Life Annuity: INPS Guidelines Following the Supreme Court Ruling

22 December 2025

With judgment no. 22802 of August 7, 2025, the Italian Supreme Court ruled on the criteria for the commencement ...

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Observatory

INPS: Clarifications on Notional Contributions for Employees on Leave

22 December 2025

INPS, through message no. 3505 dated November 21, 2025, has provided clarifications regarding the rules and conditions for the ...

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Publications

HR digitization, a still fragmented process: research by HR Capital

4 December 2025

The digital transformation of companies’ HR departments is progressing, but still in a fragmented manner. This is revealed by ...

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Observatory

Inbound Workers Regime and Bonuses Linked to Work Performed Abroad: Clarifications from the Italian Revenue Agency’s Ruling No. 274/2025

24 November 2025

Regulatory Framework The special regime for inbound workers, initially introduced by Article 16 of Legislative Decree No. 147/2015, aims ...

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Observatory

Quota 100: The Constitutional Court Rules on the Ban on Combining Pension with Employment Income

24 November 2025

With judgment No. 162 of November 4, 2025, the Constitutional Court examined the constitutionality of Article 14, paragraph 3, ...

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Observatory

Mandatory Paternity Leave for the Intended Parent: Clarifications from INPS Following the Constitutional Court Ruling

24 November 2025

With Message No. 3322 dated November 5, 2025, INPS provided an important clarification regarding the application of mandatory paternity ...

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