NEWSLETTER PAYROLL NOVEMBER 2025

Validation of resignations for parents on probation

With Note No. 14744/2025, the Ministry of Labour reiterates that the resignations of a pregnant worker or of a parent during the first three years of the child’s life must be validated by the Labour Inspectorate or the territorially competent labour inspection office, pursuant to Article 55, paragraph 4, Legislative Decree No. 151/2001, even if submitted during the probationary period. This is because the provision does not exclude such cases and because validation is a general measure without any exception.

The aim is to ensure that resignations submitted during the protected period are not induced by the employer in order to avoid a discriminatory dismissal, which, as such, would be null and void even during the probationary period.

 

Minor discrepancy and DURC

With Interpello No. 3/2025, the Ministry of Labour responded to a query on how to interpret the concept of “non-serious discrepancy” under Article 3, paragraph 3, Ministerial Decree of 30 January 2015, particularly in cases where the debt to social security institutions consists solely of statutory accessories (penalties/interest), given that the unpaid contributions have already been settled.

In essence, the question was whether, for the purposes of regularity, it is sufficient to pay only the unpaid contributions, or whether the accessories must also be paid, with these being included in the calculation of the “non-serious discrepancy” threshold that does not prevent the issuance of the DURC.

Recalling that the reference regulations set the threshold at €150, including contributions and statutory accessories, the Ministry concludes that, for contribution compliance purposes, any contribution debts, penalties and interest, taken together, must not exceed €150, which is the threshold for a non-serious discrepancy.

 

2025 working mothers bonus, applications by 9 December: what to know

INPS, with Circular No. 139 of 28 October 2025, outlines the rules for the new “Bonus mamme,” a monthly allowance of €40 for working mothers with at least two children. The measure, provided for by Decree-Law 95/2025 (Law No. 118 of 8 August 2025), temporarily replaces the planned contribution relief, which has been postponed to 2026.

The Bonus applies to:

  • mothers with two children: until the second child turns 10;

  • mothers with three or more children: until the youngest child turns 18 (excluding those holding permanent employment contracts).

Eligible applicants include employees (public and private, excluding domestic workers) and self-employed workers enrolled in mandatory social security schemes, including professional pension funds and the Separate Management scheme.

Annual employment income must not exceed €40,000.

The €40 monthly allowance, tax-free and not relevant for ISEE purposes, will be paid by INPS in a single instalment in December 2025 (or by February 2026), covering up to 12 months for a maximum of €480 per year.

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