July 4, 2025
Null dismissal
A dismissal issued by someone without authority is always null.
Court of Appeal of Florence
A female employee challenged her dismissal, which had been communicated by someone lacking delegation over personnel management. The Trial Court, in the first instance, had rejected the claim, but the Court of Appeal overturned the decision.
According to the Florence judges, for a dismissal to be valid, it must come from a person authorized to act in the name and on behalf of the employer, with formally attributed powers. In the case at hand, the individual who had signed the termination letter was neither a director nor formally delegated by the company.
The Court recalled the well-established principle that the lack of authority of the person signing the dismissal entails the nullity of the act, as it has no legal effect. Furthermore, nullity may be invoked even if the recipient of the act was aware of the lack of authority or accepted it without immediate objection.
The ruling strengthens workers’ protection against irregularly adopted decisions, reaffirming the centrality of formally attributed powers in the management of employment relationships.
July 3, 2025
Pay and benefits
Company cars for mixed use: new tax rules and transitional regime for fringe benefits.
Italian Revenue Agency
In its Circular No. 10 of July 3, 2025, the Revenue Agency outlined the new rules introduced by the 2025 Budget Law on the taxation of employment income, with particular reference to vehicles granted for mixed (business and private) use. From January 1, 2025, for newly registered cars, motorcycles, and mopeds assigned under contracts signed and delivered after that date, the taxable fringe benefit will equal 50% of the value calculated on a conventional mileage of 15,000 km, according to ACI tables, net of any deductions. Significant reductions apply: only 10% for fully electric vehicles and 20% for plug-in hybrids.
For vehicles ordered by December 31, 2024, and granted for mixed use between January 1 and June 30, 2025, the previous (in some cases more favorable) regime still applies, avoiding penalties for companies and workers. The delivery date of the vehicle remains decisive for applying the transitional regime. The Circular further clarifies that, for all cases outside the new and transitional rules, taxation will follow the “normal value” criterion, limited to the share of private use.
July 4, 2025
Remote work – “Smart working”
Riders and digital platforms: insurance coverage and INAIL protections clarified.
INAIL
INAIL has updated the insurance coverage framework for those working via digital platforms, particularly bicycle couriers, incorporating guidance from the Ministry of Labour’s Circular No. 9 of April 18, 2025. According to INAIL, delivery work carried out through platforms may qualify as self-employment, subordinate employment, or coordinated collaboration, depending on the actual conditions. In all cases, insurance costs are borne by the platform operator.
For self-employment, a conventional daily remuneration applies, while in cases of subordination or coordinated collaboration, premiums are calculated on actual pay or on the applicable collective agreement rates. The Circular also confirms that coverage extends to workers making deliveries on foot or with vehicles other than those expressly specified, effectively broadening the scope of insured persons. With this measure, INAIL aligns its action with evolving legislation and case law, granting full protection against accidents and occupational diseases even to those engaged in new and hybrid work arrangements.
