In recent years, the activity of influencers has become increasingly widespread and relevant, favoured by the rise and growing popularity of social networks. This phenomenon has profoundly transformed the dynamics of digital communication, influencing marketing, business strategies and consumer habits but, from a regulatory point of view, the legislator has never intervened to regulate their activity. Against this backdrop of increasing development of the profession, the interest of institutions – especially social security institutions – has grown in parallel, evidently wishing to include influencers in their contribution base.

At the same time, the normative-regulatory confusion related to the figure is witnessed, in recent years, by the difficulty of judges to frame the influencer in a precise manner, from a legal point of view, within the cases typified by the legislator.

This uncertainty has generated divergent interpretations and an uneven application of the rules, making the definition of a clear and coherent legal framework for the profession even more complex.

In this context, the relationship established with an influencer was, for instance, considered as a generic ‘self-employment relationship’ (Court of Fiscal Justice – Piedmont Region, No. 219/23); as a ‘sponsorship contract’ (Trib. Pavia, 16/1/23); until it was traced back to the typical ‘agency relationship’ by the Court of Rome, with decision No. 2615/24.

In the latter case, the Rome court upheld the claims of ‘Enasarco’, which had argued that certain influencers were agents, on the basis, inter alia, of certain typical elements of the agency relationship, such as those relating to the stable and continuous promotion of a company’s products.

This jurisprudential orientation highlights the tendency to trace the activity of influencers back to pre-existing contractual schemes, even in the absence of a specific discipline, raising questions about the adequacy of the current regulatory framework in effectively regulating this new professional reality.

Well, this latest pronouncement – known to most for having considered certain ‘sportsmen’, sports-related subjects, ‘personal trainers’ and ‘body builders’ in the same way as commercial agents – has opened the debate among insiders as to the scope of this decision, also in view of the important economic implications that may result from it.

Continue reading the full version published on The Platform.

1. NCLA Clothing (Industry) – Insurance Coverage
   Starting April 1, 2025, the employer’s contribution to the death and permanent disability insurance managed by the Previmoda Fund will increase from 0.20% to 0.24% of the E.R.N. This contribution, paid alongside ordinary contributions, funds the insurance coverage provided by the March 31, 2024, Agreement.
2. NCLA Footwear Industry – Pension Fund
   From April 1, 2025, companies must pay an additional contribution of 0.24% of the E.R.N. for each worker enrolled in the supplementary pension fund and contributing to it, in addition to the existing pension contributions.
3. NCLA Data Processing Centers – Wage Guarantee Element
   Starting April 2025, companies without corporate bargaining and that do not provide other economic benefits will grant employees an “Economic Guarantee Element.” This amount will be provided to permanent employees, apprentices, and employment support contracts in force as of March 31, 2025, proportionate to their actual work performance from April 1, 2022, to March 31, 2025. The amount varies based on the employee’s level. Companies facing financial difficulties may suspend, reduce, or defer payment.
4. NCLA Commerce – Confcommercio – Supplemental Healthcare
   As of April 1, 2025, the mandatory employer contribution to the EST Fund will increase by €3.00 per month.
5. NCLA Commerce – Confesercenti – Supplemental Healthcare
   From April 1, 2025, the employer’s mandatory contribution to the ASTER Fund will increase by €3.00 per month.
6. NCLA Managers of Zootechnical Entities – Contractual Vacation Allowance
   Starting April 1, 2025, if the 2021-2024 NCLA renewal is not concluded, Managers and Directors with the “Quadro” qualification will receive a “provisional salary element.” This amount will equal 30% of the planned inflation rate, increasing to 50% from the seventh month of contractual inactivity.
7. NCLA Modern Organized Distribution – Supplemental Healthcare
   As of April 1, 2025, following the November 27, 2019, Agreement on the Modern Organized Distribution sector, the mandatory employer contribution to the EST Fund for supplemental healthcare will increase by €3.00 per month.
8. NCLA Cultural, Tourism, and Sports Entities (Federculture) – Wage Guarantee Element
   The “Economic Guarantee Element” (E.G.R.) will be paid in a lump sum with April 2025 wages. The amount will be calculated on a pro-rata basis, considering the months worked in the previous year, with any month exceeding 15 days counted as a full month. Employees will receive a sum proportional to the actual months worked, varying according to their salary band and professional area.
9. NCLA Graphic and Publishing (Industry) – Wage Guarantee Element
   With April’s salary, permanent employees who have been in service since January 1 and work in companies without second-level bargaining that have not received additional economic benefits in the past three years will receive an annual gross amount of €250.00. If the company has already granted additional economic treatment, the amount will be proportionally reduced.
10. NCLA Metalworkers (Artisan Sector) – Contractual Contributions
    In April 2025, companies will deduct €30.00 from employees’ salaries to cover contract renewal expenses. However, this deduction will not apply to workers affiliated with the Fim-Cisl, Fiom-Cgil, and Uilm-Uil unions, as their membership fee already includes this contribution.
11. NCLA Dental Technicians – Contractual Contributions
    With April 2025 wages, companies will deduct €30.00 from workers’ salaries to help fund contract renewal expenses. However, this deduction will not be applied to employees already contributing to the Fim-Cisl, Fiom-Cgil, and Uilm-Uil unions, as their membership fee already includes this contribution.
12. NCLA Sacristans – Salary Adjustment
    With April wages, a gross Easter bonus of €100.00 will be paid. Employees with less than one year of service will receive a pro-rata amount. This Easter bonus is included in the calculation for severance pay (TFR).
13. NCLA Telecommunications – Wage Guarantee Element
    Permanent employees in companies without second-level bargaining and who have not received other economic benefits beyond those provided by the NCLA will receive an annual gross amount of €260.00. This sum, paid in a lump sum with April wages, will be calculated on a pro-rata basis according to the months worked in the previous year. If additional economic treatment is in place, the amount will be proportionally reduced.
14. NCLA Textile Industry – Insurance Coverage
    As of April 1, 2025, the employer contribution for death and permanent disability insurance managed by the Previmoda Fund will increase from 0.20% to 0.24% of the E.R.N. This contribution, which funds the insurance coverage, will be paid alongside ordinary contributions.
15. NCLA Audio-Visual Industry – Wage Guarantee Element
    With April wages, a gross amount of €220.00 will be granted as a wage guarantee element to employees in companies without second-level bargaining and who have not received additional individual or collective economic benefits beyond the NCLA provisions in the past four years. The amount will be paid to all employees in service as of January 1 of the current year. This wage guarantee element is all-inclusive, covering all legal and contractual aspects, including severance pay (TFR).
16. NCLA ICT (Information and Communication Technologies) Cifa Confsal – Annual Bonus
    Companies, in line with their business strategies, may grant a “Team Bonus” alongside the “Performance Bonus” to encourage teamwork based on rotation and voluntary participation, aiming to achieve specific goals. The “Performance Bonus” must be paid by April 30, based on the previous year’s achievements. If a company has not implemented incentive mechanisms through second-level bargaining, it must pay €280.00 to each employee along with February’s salary. This amount is considered part of the actual salary and is included in the severance pay (TFR) calculation, with no changes for part-time employees.

INCREASE IN MINIMUM WAGES FROM APRIL 1, 2025

Starting April 1, 2025, an increase in the minimum contractual wages is expected for the following NCLA agreements:

• NCLA Chemical-Pharmaceutical (Small Industry);
• NCLA Electrical Sector;
• NCLA Rubber and Plastics (Industry);
• NCLA Rubber and Plastics (Small Industry);
• NCLA Lamps and Cathode Ray Tubes (Industry);
• NCLA Laundries and Dry Cleaners (Assosistema);
• NCLA Helicopter Pilots;
• NCLA Glass Industry;
• NCLA Glass (Small Industry).

One-Time Payment for April 2025

For the month of April 2025, a “One-Time Payment” is planned for the following NCLA agreements:

• NCLA Commerce (Consumer Cooperatives);
• NCLA Commerce (Up to 50 Employees);
• NCLA Commerce (Over 50 Employees);
• NCLA Federcasa;
• NCLA Tertiary and Services – UNCI/UCICT.

NCLA Expirations in April 2025

The following NCLA agreements are set to expire in April 2025:

• NCLA Services (ANPIT-CISAL);
• NCLA Tourism (ANPIT-CISAL);
• NCLA Freight Transport and Shipping (CONFLAVORO-CONFSAL).

With Circular No. 44 of February 19, 2025, INPS has provided guidance on the social security treatment applicable to content creators—individuals who produce digital content for online platforms. The document aims to clarify the registration and contribution requirements based on the type of activity performed.

Key Aspects of Digital Content Creation

Content creation involves producing and sharing multimedia content, such as videos, images, texts, and podcasts, across digital platforms. Creators can monetize their work through various channels, including:

• Advertising & Sponsorships – Collaborations with brands to promote products or services.
• Affiliate Programs – Earnings from promoting affiliate links.
• Donations & Crowdfunding – Direct financial support from the community.
• Product & Service Sales – Merchandise, online courses, consulting, etc.

This activity can be carried out sporadically or continuously, with varying degrees of professionalization. These differences impact social security obligations and the classification of creators within the welfare system.

Classification of Content Creators

INPS Circular No. 44 differentiates content creators based on the nature of their activity:

• Amateur Creators – Operate occasionally without a structured business.
• Professional Creators – Engage in content creation as a structured and continuous business, generating significant income.

Depending on the frequency, organization, and profit-driven nature of their work, content creators may be classified as freelancers, digital entrepreneurs, or entertainment professionals, each with distinct social security obligations.

Applicable Social Security Regulations

INPS specifies that content creators may fall under different social security regimes, depending on how they conduct their activity.

Self-Employed Workers’ Social Security Scheme

If a content creator operates independently and continuously but does not fall within the entertainment sector, they must register with the INPS Separate Management Scheme (Gestione Separata) under Article 2, Paragraph 26 of Law 335/1995. This applies to professionals who work without an employment contract and are not registered with other social security funds.

Alternatively, if the creator operates as a structured business—e.g., with a VAT number and a team—their activity may be classified under digital entrepreneurship, requiring registration with the INPS Commercial Traders’ Scheme (Gestione Commercianti).

Entertainment Industry Social Security Scheme

The circular also clarifies that some content creators may be subject to the Entertainment Workers’ Pension Fund (Fondo Pensioni Lavoratori dello Spettacolo – FPLS), particularly if their activity resembles that of artists, directors, or entertainment technicians.

Digital Marketing and FPLS Eligibility

If a content creator primarily engages in digital marketing, their work could be considered akin to live or recorded entertainment—especially if it involves producing videos, artistic performances, or entertainment content. In such cases, INPS mandates registration with FPLS, applying the relevant contribution rates.

Final Considerations

INPS Circular No. 44/2025 serves as a crucial regulatory reference for determining the social security status of content creators. The distinction between freelancers, traders, and entertainment workers defines specific contribution obligations. Professionals in the field must stay informed to comply with regulations and avoid penalties or loss of social security rights.

Since the beginning of the year, the Italian Revenue Agency has issued several clarifications regarding the eligibility requirements for the new tax incentive for incoming workers, introduced by Legislative Decree 209/2023.

Specifically, the agency has provided insights on:

• The required duration of residence abroad before relocating to Italy (ruling no. 72 of 2025).
• The criteria for high qualification and specialization (responses to rulings no. 55, 66, 71, and 74 of 2025).
• The eligibility of foreign individuals transferring their tax residence to Italy for the first time (ruling no. 70 of 2025).

The New Tax Regime for Incoming Workers

Since 2024, a new tax relief scheme has been in place for employees and self-employed workers who move their tax residence to Italy starting from the 2024 tax year. Eligible individuals can benefit from a 50% exemption on their taxable income—up to an annual limit of €600,000—for five tax years, provided they meet the conditions set out in Article 5 of Legislative Decree 209/2023, including:

• Moving their tax residence to Italy no earlier than January 1, 2024.
• Committing to residing in Italy for at least four years.
• Not having been a tax resident in Italy for the previous three tax years.
• Carrying out their work activity mainly within Italy.
• Holding a qualification or specialization as defined by Legislative Decrees 108/2012 and 206/2007.

If the worker’s Italian employer is the same company (or part of the same corporate group) they worked for abroad, the required period of prior residence abroad increases to six years—or seven years if they were previously employed in Italy by the same employer or a related entity before relocating abroad.

Additionally, the scheme provides an enhanced benefit, increasing the exempt portion of income to 60%, in cases where:

• The worker relocates to Italy with a minor child.
• A child is born or adopted during the period in which the tax relief applies.

High Qualification and Specialization Requirements

The Italian Revenue Agency has frequently been asked to clarify the qualifications needed to access the new tax relief for incoming workers.

In ruling no. 55 (February 28, 2025), the agency addressed a taxpayer’s query regarding whether their academic degree and professional qualifications met the necessary criteria. The taxpayer held a diploma and a license as a “Master on vessels of 3,000 gross tonnage or more,” along with certification as a Company Security Officer. They had been hired in Italy in 2024 with a senior managerial qualification (Quadro Super).

The query asked whether these credentials satisfied the high qualification and specialization requirement, given that the license was not officially recognized in Italy as equivalent to a university degree. The taxpayer also sought clarification on whether both an advanced degree and a high-level qualification were required, or if merely holding a high-ranking professional position (falling within levels 1, 2, or 3 of ISTAT’s CP 2011 classification) was sufficient for eligibility.

While the Revenue Agency stated that such technical assessments fall outside its competence, it pointed to Article 5 of Legislative Decree 209/2023, which refers to Article 27-quater of the Immigration Code (introduced by Legislative Decree 108/2012) for defining qualification criteria. The agency indicated that the taxpayer could benefit from the scheme, provided they meet at least one of the specified qualification requirements, but stressed that it is not responsible for assessing these qualifications in ruling procedures.

On February 19, the Italian social security institute (INPS) issued message no. 639/2025, clarifying that when an employment relationship ends due to so-called “resignation for implicit acts,” the worker is not entitled to NASPI unemployment benefits.

According to INPS, this type of resignation does not fall under the category of involuntary termination required by Article 3 of Legislative Decree No. 22 of March 4, 2015. As a result, employers in these cases are not required to pay the NASPI contribution fee (also known as the “NASPI Ticket”), as this type of termination does not grant the worker access to unemployment benefits.

On Wednesday 19 March 2025 HR Capital organised a new HR Breakfast.

Speakers Andrea Di Nino and Giorgia Tosoni, HR Capital’s Employment Consultants, will take stock of the recent changes introduced by the Budget Law 2025 and how they will affect fringe benefits and welfare regulations in use in companies.

Focus

• The main differences between fringe benefits and corporate welfare (fringe benefits and welfare services most commonly used in companies);
• The social security and tax treatment of cars granted in mixed use from 2025;
• the restrictions on children who are tax dependent and the confirmation on the exemption limits of fringe benefits;
• the amended Article 12 of the Tuir and the new group of family members who are recipients of the services offered in welfare plans;
• The new welfare for workers hired in 2025;
• the Revenue Agency’s recent intervention on the use of debit cards for the allocation of fringe benefits.

Info at: comunicazione@hrcapital.it

1. CCNL Agenzie di somministrazione di lavoro – Assunzioni

A decorrere dal 1° marzo 2025, entrerà in vigore la nuova procedura di ricollocazione prevista dall’art. 23 dell’Ipotesi di Accordo di rinnovo del CCNL del 3 febbraio 2025. Analoga decorrenza è prevista per la nuova procedura di ricollocazione plurima ai sensi dell’art. 25 dell’Ipotesi di Accordo. 

2. CCNL Agenzie di somministrazione di lavoro – Enti bilaterali

Previsto per il mese di marzo 2025 l’intervento della Commissione Prestazioni volto a definire le misure erogabili dall’Ente bilaterale Ebitemp ai sensi dell’art. 6 bis dell’Ipotesi di Accordo di Rinnovo del CCNL del 3 febbraio 2025.

3. CCNL Agenzie di somministrazione di lavoro – Fondo di solidarietà

Con decorrenza 1° marzo 2025 varia l’aliquota complessiva di contribuzione ordinaria del Fondo di Solidarietà Bilaterale per la somministrazione di Lavoro (Fsbs), fissata allo 0,60% e suddivisa in (i) 0,45% a carico del datore di lavoro (ii) e 0,15% a carico del lavoratore.

4. CCNL Agenzie di somministrazione di lavoro – Formazione e addestramento professionale

L’adeguamento dell’indennità di frequenza, previsto dall’art. 11 dell’Ipotesi di Accordo, decorre dal 1° marzo 2025. A partire dalla stessa data, sarà applicata anche la disciplina relativa al diritto a percorsi di qualificazione e riqualificazione professionale, come stabilito dall’art. 12 dell’Ipotesi di Accordo.

5. CCNL Agenzie di somministrazione di lavoro – Indennità varie

Decorrere dal 1° marzo 2025, la nuova disciplina sull’indennità di disponibilità prevista dall’Ipotesi di Accordo di rinnovo del 3 febbraio 2025, rivolta ai lavoratori non in missione e applicabile fino al termine del periodo di disponibilità o all’attivazione della procedura di ricollocazione. L’aumento dell’indennità previsto all’articolo 33 dell’Ipotesi di Accordo si estenderà anche ai lavoratori in disponibilità dal 3 febbraio 2025.

6. CCNL Calzaturieri (Industria) – Elemento di garanzia retributiva

Con la retribuzione del mese di marzo viene erogato un importo di 300 euro lordi a titolo di Elemento di garanzia retributiva (E.G.R.) ai lavoratori in forza dal 1° gennaio al 31 dicembre dell’anno precedente. Le aziende in situazione di crisi rilevata nel suddetto anno possono concordare con R.S.U. e/o OO.SS. di categoria la sospensione, la riduzione o il differimento della corresponsione dell’E.G.R.

7. CCNL Nettezza urbana – Elemento di garanzia retributiva

Ai dipendenti delle aziende che risultano prive di contrattazione aziendale relativamente al premio di risultato è riconosciuto, con la retribuzione di marzo, l’importo annuo pro capite di 150 euro a titolo di Compenso Retributivo Aziendale (C.R.A.) in proporzione ai mesi in forza in azienda nell’anno solare precedente. Tale somma è corrisposta salvo che i dipendenti non percepiscano oltre quanto spettante per il presente C.C.N.L., altri trattamenti economici collettivi o individuali, assimilabili al presente istituto quanto a caratteristiche di corresponsione.

8. CCNL Pompe funebri (AZIENDE MUNICIPALIZZATE) – Elemento di garanzia retributiva

Prevista con la mensilità di marzo l’erogazione dell’elemento di garanzia retributiva pari a 150 euro, da riproporzionare secondo i mesi di presenza effettiva in servizio nell’anno precedente. Beneficiari della prestazione i lavoratori dipendenti con contratto a tempo indeterminato in forza nelle aziende prive di contrattazione di secondo livello, fermo restando la possibilità per i datori di lavoro di riconoscere a livello aziendale l’elemento di garanzia retributiva anche ai lavoratori a tempo determinato con durata superiore a nove mesi e ad altre tipologie contrattuali impiegate in azienda.

9. CCNL Alimentari (Industria) – Orario di lavoro

A partire dal 1° gennaio 2024, il personale impiegatizio è tenuto ad usufruire delle Rol maturate entro l’anno di riferimento. Qualora tali permessi non vengano utilizzati entro scadenza, sarà possibile fruirne fino al 31 marzo dell’anno successivo. Salvo diverse disposizioni collettive o accordi specifici già in essere, eventuali permessi residui dovranno essere liquidati con la mensilità di aprile.

10. CCNL Lapidei (Industria) – Decorrenza e durata

L’Accordo di Rinnovo del 24 novembre 2022 è valido a partire dal 1° aprile 2022 e resterà in vigore fino al 31 marzo 2025.

11. CCNL Miniere, Metallurgia – Decorrenza e durata

L’Accordo di Rinnovo del 13 luglio 2022 resterà in vigore fino al 31 marzo 2025.

Aumento dei minimi retributivi dal 1° marzo 2025

A decorrere dal 1° marzo 2025 è previsto un aumento dei minimi retributivi tabellari dei seguenti CCNL:

• CCNL Commercio – Confcommercio;
• CCNL Commercio – Confesercenti;
• CCNL Commercio (Conflavoro – Confsal);
• CCNL Commercio (Federdat- Consil);
• CCNL Distribuzione moderna organizzata;
• CCNL Guardie ai fuochi;
• CCNL Terziario, Servizi – Sistema Impresa / Confsal;
• CCNL Trasporto a fune.

Una tantum di marzo 2025

Per il mese di marzo 2025 è prevista l’erogazione delle “Una tantum” dei seguenti CCNL:

• CCNL Ceramica (Artigianato);
• CCNL Chimici, Gomma, Plastica, Vetro (Artigianato);
• CCNL Commercio (Fino a 14 dipendenti);
• CCNL Dirigenti Imprese Pubbliche;
• CCNL Dirigenti Industria;
• CCNL Lavanderie e tintorie (Artigianato);
• CCNL Occhiali (Artigianato);
• CCNL Servizi postali appaltati;
• CCNL Tessili (Artigianato).

In Circular No. 22 of January 23, 2025, the Italian National Social Security Institute (INPS) provided clarifications regarding the recognition of foreign work periods before January 1, 1996, for individuals enrolled in the Separate Social Security Scheme (“Gestione Separata”).

Recognition of Foreign Contribution Periods Before 1996

Foreign contribution periods accrued before January 1, 1996, are considered valid for pension eligibility under international agreements. However, their recognition is based solely on contributions paid into the Gestione Separata, applying the rules for workers with contribution history as of December 31, 1995, and in accordance with the contributory pension system.

Eligible Countries and International Totalization

These foreign contribution periods can be recognized if accrued in countries that:

• Apply EU regulations on social security;
• Are non-EU countries with which Italy has signed bilateral agreements allowing for international totalization.

Totalization is only possible if the individual has accrued the minimum required contributions in Italy’s Gestione Separata, which is at least 52 weeks under EU regulations or as specified in individual bilateral agreements.

Old-Age Pension Requirements

For workers with contribution history as of December 31, 1995:

• There is no requirement to meet a minimum pension threshold;
• They cannot access old-age pension at 71 years with at least five years of actual contributions, nor early retirement at 64 years with at least 20 years of actual contributions.

These requirements are subject to adjustments based on life expectancy.

Foreign Contribution Periods After 1996

If all foreign work periods occur after January 1, 1996, the Gestione Separata pension under international agreements will be calculated according to the contributory system’s requirements.

Enrollment in Other Mandatory Pension Schemes

If the individual is also enrolled in other mandatory pension schemes in Italy, foreign contribution periods before 1996 can be used to qualify for a pension under international aggregation rules, leveraging the cumulative contribution mechanisms provided by Italian legislation.

On January 31, 2025, the Italian Ministry of Labor announced via its official website that the European Commission has approved two measures aimed at boosting employment for young people and women. This approval paves the way for the implementation of the “Youth Bonus” and “Women’s Bonus”, which are part of the “Cohesion Decree” (Articles 22 and 23 of Decree-Law No. 60/2024) but had been on hold pending EU authorization.

Both incentives fall under hiring benefits introduced by Decree-Law No. 60/2024, effective from September 1, 2024. However, their application was expressly contingent on the European Commission’s approval.

Youth Bonus

The Youth Bonus, outlined in Article 22 of Decree-Law No. 60/2024, is designed to promote stable employment for young workers. It provides a social security contribution exemption for private employers who hire young individuals under 35 on permanent contracts between September 1, 2024, and December 31, 2025. The exemption also applies to employers converting fixed-term contracts into permanent ones, provided the employee meets the same criteria (under 35 and no prior permanent employment history).

The incentive excludes managerial roles, domestic workers, and apprentices. It lasts for up to 24 months from the hiring date and covers 100% of employer-paid social security contributions, up to a maximum of €500 per month. This cap increases to €650 for hires in businesses located in the so-called “Single Special Economic Zone” (ZES unica) for Southern Italy, which includes Abruzzo, Molise, Campania, Basilicata, Sicily, Puglia, Calabria, and Sardinia.

In some cases, the exemption may also be available for workers who have previously held a permanent position with a different employer that only partially benefited from the incentive. However, the exemption cannot be combined with other contribution reductions, except for the “Super Deduction,” which increases the deductible cost of new permanent hires and has been extended until 2028.

To qualify, employers must comply with general incentive regulations (Legislative Decree No. 150/2015), including workplace health and safety rules and national labor contracts. They must also have a valid DURC (compliance certificate for social security contributions). Additionally, the benefit is denied if the employer has conducted individual or collective layoffs for economic reasons in the same production unit in the six months before hiring. If an employer lays off a worker benefiting from the incentive (or another employee with the same role) within six months of hiring, the benefit is revoked, and the employer must repay the amounts received.

Despite the EU approval, the Youth Bonus is not yet in effect. Its implementation depends on the issuance of a ministerial decree and further INPS guidelines, including details on how employers can claim retroactive benefits for eligible hires made before the approval.

Women’s Bonus

The Women’s Bonus, introduced under Article 23 of Decree-Law No. 60/2024, is part of Italy’s broader strategy to promote gender equality in employment, particularly for disadvantaged women, including those in southern Italy.

Like the Youth Bonus, it is a two-year social security contribution exemption for private employers hiring women on permanent contracts between September 1, 2024, and December 31, 2025. It applies to:

1. Women of any age who have been unemployed for at least six months and reside in the ZES regions or work in industries facing gender employment gaps (as defined by Article 2(4)(f) of EU Regulation 651/2014);
2. Women of any age who have been unemployed for at least 24 months, regardless of their place of residence.

The exemption covers 100% of employer-paid social security contributions, up to €650 per month per employee, except for apprenticeship and domestic work contracts.

To qualify, employers must demonstrate a net increase in employment, calculated by comparing the monthly workforce to the average number of employees in the previous 12 months. As with the Youth Bonus, the Women’s Bonus cannot be combined with other contribution reductions, except for the Super Deduction.

Like the Youth Bonus, this measure is not yet operational. It will take effect once the government issues the implementing decree and INPS provides further instructions on how to claim the exemption and recover any retroactive benefits.

The Italian Social Security Institute (INPS) has issued Circular No. 26 on January 30, 2025, setting the contribution cap for the year. The annual maximum taxable and pensionable income is set at €120,607. This means that, in 2025, workers subject to this cap will only pay social security contributions up to this limit.

Employees subject to the contribution cap include those enrolled in mandatory pension schemes from January 1, 1996, onwards, as well as those who have voluntarily opted for the contribution-based system (an option available to individuals who were already enrolled in mandatory social security before that date).

Workers registered under the INPS “Gestione Separata” scheme—such as project-based collaborators (co.co.co.)—are subject to the contribution cap regardless of when they first enrolled in the mandatory pension system.

For the second year running, we have obtained the prestigious Great Place to Work award.

This important recognition demonstrates how investing in people is the key to success in creating quality, innovative and winning workplaces.

For us, this award is a testament to the hard work, dedication and innovation that every member of our team puts into their work on a daily basis.

HR Capital has always worked with the aim of offering a workplace where people can develop their talent: we believe in the sharing of skills and constant training, fundamental drivers for the employees’ growth.

Together every day we build the success of our reality and the well-being of those who are part of it.

Here are some of the reasons why HR Capital is a Great Place To Work®, in the words of our employees: 

‘A distinctive aspect is the real and continuous attention to employees’ well-being…’

‘My colleagues and managers are always ready to listen to me for any needs whether they are related to the professional sphere or the private sphere…’

Click here to visit our firm’s profile on the Great Place to Work website.

With the introduction of resignation by conclusive acts, pursuant to Article 19 of the Employment Law Addendum, employers are allowed to terminate the employment relationship in cases of unjustified absence by the employee, attributing the intent to resign to the latter. Indeed, the new provision, which adds paragraph 7-bis to Article 26 of Legislative Decree No. 151/2015, establishes that if the employee’s unjustified absence extends beyond the limits set by collective bargaining agreements—or, in the absence thereof, after fifteen days—the employer may, following notification to the competent local labor inspectorate, consider the employment relationship terminated as a result of the employee’s resignation.

In this regard, the National Labor Inspectorate (INL), in its recent note No. 579 of January 22, 2025, provided the first clarifications on the procedure to follow, the methods by which its territorial offices will carry out the necessary checks, and the circumstances under which, once presented by the employee, the termination effect of the procedure may not apply.

In the aforementioned note, the INL specifies that the notification should preferably be sent via certified email (PEC) and must include all information concerning the employee, not only personal data but also contact details such as phone numbers and email addresses. This will enable the inspectorate to contact the employee as well as other personnel employed by the same employer and other relevant individuals to verify the accuracy of the reported information. The inspectorate has stated that these verifications will be conducted promptly and concluded within thirty days of receiving the employer’s notification.

If the employee provides evidence of the impossibility of submitting their justifications due to force majeure or reasons attributable to the employer, or if the inspectorate independently determines the inaccuracy of the employer’s notification, the termination of the employment relationship will not take effect.

• CCNL Cartai (Piccola Industria) – Welfare

L’indennità sostitutiva del premio di risultato (art. 9) e l’Elemento di garanzia retributiva (art. 10), sostituiti a decorrere dall’1° gennaio 2019 da flex benefit per un importo pari ad euro 258,00, dovranno essere messi a disposizione di tutti i dipendenti a partire dal mese di febbraio di ogni singolo anno e utilizzati entro il 31 dicembre dell’anno stesso.

• CCNL Grafici editoriali (Piccola industria) – Welfare

L’indennità sostitutiva del premio di risultato (art. 9) e l’Elemento di garanzia retributiva (art. 10), sostituiti a decorrere dall’1° gennaio 2019 da flex benefit per un importo pari ad euro 258,00, dovranno essere messi a disposizione di tutti i dipendenti a partire dal mese di febbraio di ogni singolo anno e utilizzati entro il 31 dicembre dell’anno stesso.

•  CCNL Scuole materne – FISM- Somministrazione di lavoro

Entro il 28 febbraio 2025, gli istituti che utilizzano il contratto di somministrazione sono tenuti a fornire alla Fism territoriale e alle OO.SS. territoriali, firmatarie del presente Accordo, il numero ed i motivi dei contratti di lavoro di somministrazione conclusi, la durata di ciascuno degli stessi, il numero e la qualifica delle lavoratrici e dei lavoratori interessati.

Aumento dei minimi retributivi dal 1° febbraio 2025

A decorrere dal 1° febbraio 2025 è previsto un aumento dei minimi retributivi tabellari dei seguenti CCNL:

• ABBIGLIAMENTO (INDUSTRIA);
• FACONISTI (ANPIT-CISAL);
• LATERIZI (INDUSTRIA);
• LAVORO DOMESTICO FEDERPROPRIETÀ’;
• LEGNO E ARREDAMENTO (INDUSTRIA);
• OCCHIALI (INDUSTRIA);
• SOCCORSO STRADALE – CONFIMEA/UGL;
• TESSILI (INDUSTRIA).

Una tantum di febbraio 2025

Per il mese di febbraio 2025 è prevista l’erogazione delle “Una tantum” dei seguenti CCNL:

• GRAFICI, EDITORIALI (ARTIGIANATO);
• TURISMO (INDUSTRIA).

On 31 December 2024, Law No. 207 of 30 December 2024 was published in the Official Gazette, containing the State Budget for the financial year 2025 and multi-year budget for the three-year period 2025-2027 (hereinafter, the ‘Legge di Bilancio).

There are many changes that will have an impact on companies and their employees.

What changes in payroll?

The 6-7% contribution wedge will cease on 31 December 2024 and in its place, the new manoeuvre grants to employees with a total income of up to 20,000 euro a tax-free sum calculated by applying specific percentages to their wage income, determined according to the income bracket they belong to. To the employees with a total income between EUR 20,000 and EUR 40,000 are granted an additional deduction from the gross tax in relation to the period of employment and determined on the basis of the total income received.

A tightening of the deductions of gross tax from deductible expenses and charges has also been introduced. For employees with a total income exceeding EUR 75,000, the maximum deductible amount will be determined not only by the amount of income received but also by the number of dependent children.

The “Legge di Bilancio 2025” also modifies the deductions for dependent children, which will be available for children between 21 and 30 years of age, except in cases of ascertained disability. Finally, deductions for other dependent family members will be limited to ascendants cohabiting with the taxpayer.

Also confirmed is the reduction of IRPEF tax percentages and income brackets as for the year 2024. At the same time, the “no tax area” and the supplementary allowance (Trattamento integrative) in force in 2024 remain unchanged.

Finally, a stratum has been introduced in order to qualify for exempt reimbursements for board, lodging, travel and transport by means of non-scheduled public transport services (such as taxis and car rentals with driver). As of 2025, it will in fact be necessary for payments to be made with traceable payment systems (credit or debit cards, cheques and bank or postal transfers).

Advantageous novelties and confirmations in the field of welfare were also provided.

First of all, the exemption threshold for benefits in kind has been confirmed at EUR 1,000, raised to EUR 2,000 for employees with tax dependent children.  There are also new rules for determining the taxable value of newly registered cars granted by employers for mixed use with contracts entered into on or after January, 1st 2025. The “Legge di Bilancio” by introducing this measure favours the granting of electric cars.

For employees hired with an open-ended contract in 2025 who transfer their residence more than 100 km away from their previous one in order to carry out their new job, a two-year tax exemption has also been introduced within the overall limit of EUR 5,000 per year on the amounts paid or reimbursed by employers for the payment of rents and maintenance costs of rented buildings. The measure is aimed at employees with an employment income not higher than EUR 35,000 in 2024.

Finally, the reduced productivity bonus substitute tax (PDR) rate of 5% was confirmed for the years 2025, 2026 and 2027.

The “Legge di Bilancio 2025” then deals with measures in favour of employees with children.

In particular, the number of months of compensated Parental leave at 80% of salary has been further extended to three for those who will conclude their Maternity leave in 2025. For employees who concluded their Maternity leave in 2024, the second month at 60% in 2025 is increased to 80%.

The mothers’ bonus introduced in 2024 was also confirmed and extended to employees with fixed term contracts and self-employed women who meet certain requirements. The eligibility of working mothers with at least two children up to the age of the youngest child has been extended to 2025 – 2026.

The legislation also intervenes in favour of companies located in southern Italy

Replacing the “Decontribuzione Sud” that ended on 31 December 2024, the “Legge di Bilancio 2025” introduced two new contribution exemptions, one for micro, small and medium-sized enterprises by definition with fewer than 250 employees, and the other for enterprises not falling within this definition that hire permanent workers in the regions of southern Italy.

A further measure introduced in the area of contributions concerns the access requirements for Naspi

A new contribution requirement has been introduced to benefit from the unemployment benefit. Workers who voluntarily terminate an employment relationship will be eligible for NASPI – for involuntary loss of employment in the 12 months following the voluntary termination – if they have accrued 13 contribution weeks in their new job. This is subject to special cases identified in the legislation.

Focus on new pension measures

The first new measure concerns young workers who contribute into a compulsory social security systeme (such as the AGO, its substituted and exclusive forms and the “Gestione Separata”) for the first time in 2025 will be able to choose to increase their contribution amount by raising the IVS rate to a maximum of 2 percentage points.

It is then extended to employees who by 31 December 2025 meet the requirements for early retirement and opt to remain in service, the right to renounce the crediting of their own IVS contribution rate. In consideration of the exercise of this right, the employer will be exempted from paying the aforesaid percentage, no longer paid to the social security institution but paid entirely to the employee.

Lastly, the possibility is introduced for employees belonging to the contribution-based system to anticipate retirement through the accumulation of the compulsory social security with the complementary one, in order to reach the requirement of the monthly threshold amount that would otherwise not be met.  

On January 12, 2025, Law no. 203 of December 13, 2024, commonly referred to as “Collegato Lavoro,” came into effect. It was published in the Official Gazette on December 28, 2024. This long-awaited provision introduces several changes, particularly in the areas of: resignations “by conclusive actions,” probationary periods for fixed-term contracts, the calculation of agency workers, telematic conciliations, and “Mixed Contracts.” The National Labour Inspectorate (INL) outlined these updates in its note no. 9740, issued on December 30, 2024.

Provisions on terminating employment relationships

Article 19 of Law no. 203 amends and supplements Article 26 of Legislative Decree no. 151/2015 regarding “Voluntary resignations and consensual terminations.” The original provision had introduced telematic resignations to combat the practice of “blank resignations,” whereby employers had employees sign undated resignation letters at the time of hiring, allowing them to use these letters at their convenience to terminate the employment relationship.

While the law aimed to protect workers by requiring resignations to be submitted electronically, it did not address cases of abuse such as “unjustified absences,” where an employee is absent from work for an extended period without providing any justification or filing electronic resignation. Until now, employers faced the cumbersome process of initiating disciplinary proceedings and paying the termination contribution to INPS.

With the introduction of paragraph 7-bis to Article 26, the “Collegato Lavoro” now allows employers to report unjustified absences to the Territorial Labour Inspectorate (ITL) if the absence exceeds the limit set by the applicable collective bargaining agreement or, in the absence of such provisions, a period of 15 days. Once the ITL verifies the report, the employment relationship is automatically terminated due to the employee’s “de facto resignation.” However, this provision does not apply if the employee can prove that the absence was due to force majeure or the employer’s fault.

In practice, if the ITL confirms the de facto resignation, employers will no longer need to undergo disciplinary procedures or pay the termination contribution. However, the employee will not qualify for unemployment benefits (NASpI). Further clarification is required, particularly regarding how employers should report unjustified absences and how the ITL will carry out the checks provided for following the report.

Duration of probationary periods in fixed-term contracts

Another significant change introduced by the “Collegato Lavoro” concerns the duration of probationary periods in fixed-term employment contracts. Article 13 of Law no. 203/2024 amends Article 7, paragraph 2, of Legislative Decree no. 104/2022 (the so-called “Transparency Decree”). Previously, the determination of the probationary period was vaguely defined as being “proportional to the duration of the contract and the duties to be performed in relation to the nature of the job.”

This lack of objective criteria posed the risk of agreements for discretionary and disproportionate probationary periods (within the limits set by collective agreements) rendering the contract null and invalidating any termination without notice.

From January 12, 2025, with the enactment of the “Collegato Lavoro,” in the absence of explicit provisions in collective agreements, a “mathematical” formula can now be applied to determine probationary periods in fixed-term contracts: one day of actual work for every 15 calendar days from the start date of the employment relationship. This is subject to a minimum of 2 days and a maximum of 15 days for contracts shorter than 6 months and a maximum of 30 days for contracts lasting between 6 and 12 months.

Temporary Agency Work

In terms of temporary agency work, Article 10 of the “Collegato Lavoro” introduces two important changes to Legislative Decree no. 81/2015. It removes the 24-month overall limit for fixed-term assignments with a single user company in cases where the contract between the agency and the worker is open-ended. It also exempts certain categories of agency workers from the 30% cap on fixed-term and agency workers at user companies, as set out in Article 31, paragraph 2, of Legislative Decree no. 81/2015. Specifically, workers employed permanently by the agency and those assigned to meet specific needs, such as seasonal activities, specific productions, startups, replacement of absent employees, or individuals over the age of 50, are exempt.

In addition, for fixed-term contracts lasting more than 12 months, “a-causality” has been introduced for agency assignments involving unemployed individuals who have been receiving non-agricultural unemployment benefits or social safety nets for at least 6 months, as well as for workers classified as disadvantaged or severely disadvantaged.

Telematic Conciliations

For labor dispute resolutions, Article 20 of Law no. 203/2024 allows for telematic conciliations, enabling the procedures governed by Articles 410, 411, and 412-ter of the Code of Civil Procedure to be conducted through remote audiovisual connections. However, as noted by the INL in its note no. 9740, the implementation of this provision is contingent upon the issuance of a ministerial decree. This decree, to be issued within 12 months of the law’s entry into force, will establish the technical rules for adopting information and communication technologies.

Flat-rate taxation for mixed contracts

Lastly, the “Collegato Lavoro” introduces a new type of contractual arrangement called the “Mixed Contract.” This allows for an exception to the prohibition in Article 1, paragraph 57, letter d-bis, of Law no. 190/2014. Under this framework, a worker can be employed by the same employer as both an employee and a self-employed worker under the flat-rate tax regime.

This arrangement is permitted only for companies with more than 250 employees and must meet specific conditions, including: certification of the self-employment contract by one of the commissions referred to in Article 76 of Legislative Decree no. 276/2003; subordinate work must be part-time (between 40% and 50%); the two roles must be non-overlapping in terms of scope, methods, schedules, and workdays; the self-employed worker must have a professional address distinct from the employer’s.

In December, the Draft Law no. 1264, also known as the “DDL Lavoro” was officially approved.
Some of the main legislative updates include measures concerning fixed-term contracts, “de facto” resignations, and remote work. Let’s take a general overview.

The new rules on administration exclude from the 30% limit of fixed-term employees those hired on a permanent basis by employment agencies, as well as seasonal workers, those over 50, those employed in start-ups or to replace absent employees.

As for “de facto” resignations, if a worker is absent without justification for more than fifteen days, their contract will be automatically terminated without requiring online resignation formalities, unless the absence is due to force majeure or employer-related issues.

Probation periods for fixed-term contracts have also been redefined: for contracts up to six months, probation ranges from 2 to 15 days, while for contracts longer than six months but under twelve, it ranges from 2 to 30 days.

Regarding remote work, employers are required to report employees’ details to the Ministry of Labor electronically within five days from the start of the remote work period.

Finally, from January 1, 2025, it will be possible to pay off contribution debts to INPS and INAIL in up to 60 monthly installments, provided they have not been assigned to Revenue Agents, with specific methods and requirements defined by ministerial decree.

Granting benefits in kind remains one of the most strategic compensation policies that companies can adopt. However, it seems they have yet to achieve widespread implementation. This is according to a study conducted by HR Capital—a subsidiary of De Luca & Partners and a leader in outsourced personnel management and HR services—which analyzed how widely benefits kind are adopted by companies.

Specifically, the research found that 60% of the surveyed companies—primarily large, well-structured organizations—have integrated benefits in kind into their compensation strategies, often in synergy with corporate welfare programs. On the other hand, the remaining 40% of the sample has shown greater hesitation in adopting these strategies due to the additional costs involved, which, despite favorable tax conditions, remain significant, particularly for small and medium-sized businesses.

Compared to 2023, there has been a 10% increase in the number of companies introducing or enhancing their compensation policies with benefits in kind. In most cases, these have taken the form of providing employees with company cars for mixed personal and professional use or offering health coverage through insurance policies.

Press coverage:
Adnkronos Labitalia
People Are People

In Message No. 3748, dated November 11, 2024, INPS provided clarifications on the re-employment of workers or the continuation of an employment relationship after the individual has begun receiving pension benefits.

What Is the Contribution Cap?

The contribution cap is a mechanism introduced by the pension reform enacted under Law No. 335 of August 8, 1995, specifically Article 2, paragraph 18. It establishes a limit on the gross taxable income of employees that is subject to pension contributions. This threshold is set annually and currently stands at €119,650. The cap applies to workers who did not have any credited social security contributions for any reason before January 1, 1996.

The contribution cap has two primary effects:

1. Limit on Contribution Calculations: Once the annual cap is reached, neither the employer nor the employee is required to pay pension-related “IVS” contributions on income exceeding the threshold.
2. Limit on Pension Calculations: Pension benefits are calculated only on income up to the cap. This means that any annual income exceeding the threshold is not considered in determining the pension amount.

In summary, for workers subject to the contribution cap, pension contributions are calculated only up to the specified limit. Consequently, income above this threshold does not impact the future pension amount.

Status of “Old Enrolled” vs. “New Enrolled”

INPS clarified in its message that the date of initial enrollment in mandatory pension schemes is a key factor in verifying the proper fulfillment of contribution obligations by employers.

The contribution cap applies only to workers without any social security contributions credited before January 1, 1996, or to those who opted for the contributory pension system. It does not apply to individuals with contributions accrued before this date.

Contribution Cap for 2024

The contribution cap is updated annually based on ISTAT’s consumer price index. For 2024, the cap for workers subject to the contributory system has been set at €119,650.

Re-employment of Retired Workers

Regarding the re-employment of individuals after retirement, INPS reiterated the position of the Ministry of Labor and Social Policies: re-employment following the receipt of a pension does not nullify the worker’s original status as an “old enrolled”. Therefore, the date of initial enrollment in mandatory pension schemes remains valid for applying the rules established by Article 2, paragraph 18, of Law No. 335 of 1995, regardless of whether the individual has begun receiving pension benefits.

Special Considerations for Self-Employed Re-employed Workers

The Ministry further clarified that if a retired individual begins a freelance activity requiring enrollment in a professional body regulated by Legislative Decrees No. 509 of 1994 or No. 103 of 1996, the activity will be governed by the specific rules established by the relevant professional body.

In its response to Inquiry No. 218, dated November 6, 2024, the Revenue Agency revisited the tax treatment of group insurance policies provided to employees, with a particular focus on policies covering the risk of death (commonly referred to as life insurance policies).

The inquiry examined whether it is possible to apply both (i) the general exemption threshold for fringe benefits under Article 51, paragraph 3 of the Italian Income Tax Code (TUIR)—set at €258.23 annually but increased to €1,000 for 2024, or €2,000 for employees with at least one dependent child for tax purposes—and (ii) the 19 percent deduction for expenses from gross tax liability under Article 15, paragraph 1, letter f) of the TUIR, which applies to insurance premiums covering the risk of death or permanent disability of at least 5 percent from any cause.

In its query, the employer, acting as the tax withholding agent, argued that employees should be able to claim the 19 percent deduction on the value of life insurance premiums, even in cases where these policies, owing to the temporarily increased fringe benefit exemption limit for the current year, are classified as “exempt” and therefore excluded from the taxable income of the employees receiving them. This interpretation is based on the absence of explicit provisions within the regulations governing the increased fringe benefit exemption limit that either confirm or deny this possibility.

Revenue Agency’s Guidance

The Revenue Agency, in response to the inquiry, provided guidance on the tax and social security treatment of insurance policies. First, it referred to Circular No. 326 dated December 23, 1997, addressing the “harmonization, rationalization, and simplification of tax and social security provisions concerning employment income and similar types of income.” Section 2.1 specifies that premiums paid by the employer for health, life, and non-occupational accident insurance, among other benefits in kind provided to employees, are included in taxable employment income, explicitly excluding premiums for occupational accident insurance.
Additionally, the Revenue Agency highlighted the exemption outlined in Article 51, paragraph 3 of the Italian Income Tax Code (TUIR), which states that such benefits in kind—such as non-occupational accident, life, and permanent disability insurance policies—”are not included in taxable income if their total value does not exceed €258,23 during the tax year; if this threshold is exceeded, the entire amount is considered taxable.” This provision acknowledges the possibility that employers may offer goods and services to employees without charge, allowing these to be excluded from taxable income up to a certain limit, which is currently set at €1.000 or €2.000, depending on specific conditions. The tax authority emphasized that when fringe benefits are exempt from taxation because they fall below the statutory threshold, the total value of all benefits provided to the employee during the same tax year must still be considered. This includes benefits from multiple employment relationships, if applicable.

The Revenue Agency then turned to the determination of deductions for expenses under Article 15, paragraph 1, letter f) of the TUIR: “From gross tax liability, a deduction of 19 percent is allowed for the following expenses incurred by the taxpayer, provided they are not deductible when calculating the individual incomes that contribute to total taxable income: […] f) premiums for insurance policies covering the risk of death or permanent disability of at least 5 percent from any cause, or the inability to perform daily living activities, provided the insurance company cannot terminate the contract […]”.

In this context, the Agency cited Resolution No. 391 of 2007, reiterating that “to claim a deduction for an expense under Article 15, paragraph 1, letter f) of the TUIR—such as premiums for a group life insurance policy taken out for employees—the expense must have been incurred by the taxpayer and actually borne by them. Consequently, if the premiums were paid by the employer, they can only be deducted under the above provision if their amount was included in taxable income.”

Based on the Agency’s opinion, life insurance premiums provided to employees that fall within the exemption threshold for fringe benefits in the relevant year may only be deducted at 19 percent from the gross tax liability of the employees if these amounts are included in their taxable employment income. The temporary increase in the exemption threshold for 2024 to €1.000–€2.000, compared to the €258,23 stated in the TUIR, does not affect this principle.

Deductible Expenses – Policies for Risk of Death and Permanent Disability

In light of the topics discussed here and the upcoming year-end processes, when employers and tax withholding agents will need to perform tax adjustments on income from employment and similar sources received by their employees and collaborators, it is worth recalling an important detail regarding the 19 percent deduction for expenses related to life insurance and permanent disability policies with a deductible of no less than 5 percent.

Specifically, the deductible premium is capped at €530, with the deduction being progressively reduced—and eventually eliminated—for employees whose total income exceeds €120.000.

On November 13, 2024, Confindustria and Federmanager signed the renewal agreement for the NCLA for Industrial Executives, introducing several new provisions effective from 2025.

Firstly, the minimum salary for executives will increase to €80,000 in 2025 and to €85,000 in 2026, compared to the current €75,000.

Additionally, by March 2025, a one-off payment of 6% of the gross annual salary received by the executive in 2024 must be provided by employers to cover the 2024 period.

Regarding variable compensation, starting from January 1, 2025, it will become mandatory to adopt an MBO (Management by Objectives) system. Companies will need to implement variable compensation systems for executives tied to specific goals or results.

Finally, the cost of supplementary pension contributions due by employers will increase: the Previndai rate paid by the company will rise from 4% to 6%, applicable up to a maximum annual salary of €200,000.