SERVICES
Pensions and contributionsEarly retirement for Sicilian miners: are contributions due even if time-barred? The Supreme Court clarifies the limits of automatic entitlementSupreme Court, Labour Section A former worker in the…
Remuneration and benefitsAmount under the 2025 Budget Law: unpaid days excluded from the calculation of theoretical incomeItalian Revenue Agency A Local Health Authority asked the Italian Revenue Agency how to…
Social safety netsSocial safety nets 2026: extensions, new measures and protections for workers and familiesINPS INPS has provided an overview of the main provisions concerning social safety nets and income-support…
Resignations Implied resignations: no NASpI entitlement where termination is attributable to the employee INPS INPS provided clarification on the effects of so-called implied resignations introduced by Article 19 of Law…
Incentives New impatriate regime: access also granted to cross-border workers returning to Italy Italian Revenue Agency A worker resident abroad, employed by an Italian company and registered with AIRE since…
Remuneration and benefits Company car for mixed use: taxation also applies to amounts exceeding the conventional value Italian Revenue Agency A company introduced a new corporate policy for cars assigned…
Personnel administration Certified email (PEC) still active after company deregistration: service is valid Supreme Court, Labour Section An entrepreneur challenged two payment notices served by INPS, arguing that service by…
Employment contract – ancillary agreements Non-compete covenant void: the compensation paid becomes part of remuneration Supreme Court (Cassation), Labour Section An employee had entered into a non-compete agreement with the…