Updates on the Labour Decree and Dedicated Advisory Services
Here the main developments introduced by the Labour Decree (Decree-Law No. 62 of April 30, 2026), effective as of May 1, 2026, which introduces significant changes regarding employment incentives, fair pay, remuneration monitoring, information obligations concerning collective bargaining agreements, and measures aimed at combating digital labour exploitation.
Employment Incentives: Key Opportunities
- Women Employment Incentive 2026: 100% social security contribution exemption (up to €650/month, increased to €800/month in the Southern Italy ZES areas) for permanent hires of women unemployed for at least 12/24 months. Duration: up to 24 months.
- Youth Employment Incentive 2026: Full contribution exemption (up to €500/month, increased to €650/month in ZES areas) for permanent hires of disadvantaged individuals under 35 years of age. Duration: up to 24 months.
- ZES Incentive 2026: 100% contribution exemption (up to €650/month) for the hiring of individuals over 35 who have been unemployed for at least 24 months by companies with up to 10 employees operating within ZES areas.
- Permanent Employment Conversion Incentive: Full contribution exemption for 24 months in the case of conversion of fixed-term contracts (up to 12 months in duration) into permanent employment contracts for employees under 35 years of age. Applicable from August 1 to December 31, 2026.
- Contribution Relief for Certified Companies (Gender Equality, Maternity, Work-Life Balance): Reduction of social security contributions (up to 1%, capped at €50,000 per year) for companies holding specific certifications.
Fair Pay and Collective Bargaining
- Reference to Leading National Collective Bargaining Agreements (CCNLs): Economic treatment must be at least equivalent to that provided under the leading sector collective bargaining agreement.
- Remuneration Monitoring: A data collection and analysis system entrusted to CNEL, INPS, ISTAT, INAPP, and the National Labour Inspectorate (INL).
- Salary Adjustments in the Absence of CCNL Renewal: Where a collective agreement is not renewed within 12 months, salaries must be adjusted by 30% of the IPCA inflation index variation, unless otherwise provided.
- Information Obligations: Introduction of a unique CCNL code within employment documentation, mandatory communications, and social security reporting flows.
Measures to Combat Digital Labour Exploitation
- Employment Relationships Through Digital Platforms: Presumption of subordinate employment where algorithmic control or automated work organization exists.
- Platform Information Obligations: Transparency requirements regarding algorithms, retention of access data, work assignments, and compensation records.
- Authentication, Payroll Register (LUL) and Mandatory Rider Training: New operational and safety requirements for platform workers.
Workplace Injury Certificates and Return to Work
- Management of INAIL Certificates: Employees may resume work activities upon expiry of the prognosis indicated in the latest medical certificate, without the need for any additional “final” certification. In the event of an early return, a new certificate modifying the prognosis is required.
- Health Surveillance: Occupational fitness assessments may be carried out through health surveillance procedures managed by the company physician.
- The same rules apply in cases of occupational disease.
Transitional INPS Provision
Contributions to the INPS Treasury Fund: Payments relating to the period from January to June 2026 made by July 16, 2026, will be deemed timely and will not be subject to penalties or interest.
Our Advisory Firm: At Your Service
Take advantage of these opportunities. Recent legislative and tax developments create a complex but potentially beneficial environment. As your trusted advisors, we are available to:
- Analyze your company’s situation and identify the most effective strategies to access contribution relief measures and new employment incentives.
- Provide operational support in the management of scholarships, employee benefits, and tax optimization in accordance with the new rules.
- Assist you in the correct application of collective bargaining agreements, employment relationship management, and the mitigation of risks arising from digital labour regulations.
Do not let regulatory complexity become an obstacle. Contact us today for tailored advice and support. Turn legislative developments into competitive advantages for your business.