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.

INPS, with its message no. 3662 of 5 November 2024, has provided clarifications regarding the new platform for the verification and interactive management of social contribution compliance, also known as “V.e.R.A.”. 

The platform is a novelty that allows companies to know in advance the contribution situation of their company and thus the relevant Single Document of Contribution Regularity (i.e. “DURC”), in order to ensure full social contribution compliance. 

With the “Ve.R.A./Simulation DURC” procedure, specifically, the company’s legal representative and its intermediary can consult the company’s possible debt exposures and the simulation of the automatic procedure of compliance. 

At this time, the data on the platform only relate to the Private Employees’ management; however, INPS has specified that it will progressively allow similar implementations for the other managements. 

Available sections and technical specifications 

The “Ve.R.A.” procedure consists of two sections: 

– Regularity Verification (“Ve.R.A.”), 

– DURC simulation. 

The first one is functional for the management of all evidence and information that may require the activation of regularization procedures of social contribution, regardless of their relevance to the issue of the DURC. In particular, it sets out in sub-sections the nature of the taxpayer’s debts and their status, in order to allow for the verification of irregularities. 

The second, facilitates the taxpayer and his intermediary in identifying the obstacles to the issue of the automatic regularization of contributions, which, if not addressed in advance, will lead to the issue of an invitation to regularize contributions during the management phase of the regularization procedure within the “DURC Online” procedure. 

The simulation provides the company with three levels of reporting, ranging from optimal to where regulation is required: 

– First level (marked with a green dot): no evidence is available. 

– Second level (identified by a yellow dot): management where there is evidence, even if not relevant to contribution, that needs to be addressed. 

– Third level (marked with a red dot): anomalies to be regularized. 

Management of the service through an intermediary 

If the company decides to delegate the management of the platform to its intermediary, the INPS has specified that a further delegation, known as a “master delegation”, is required and is available on the INPS website. 

On 4 November 2024, almost one year after the entry into force of Legislative Decree no. 209/2023 (hereinafter the “Decree”), Revenue Agency Circular no. 20/E has been issued to provide the first operating instructions regarding the new criteria for determining tax residence contained in Chapter I of the Decree. 

Decree no. 209, which implements Legislative Decree no. 111 of 2023, has revised the rules on the tax residence of individuals, companies and entities not related to companies, provided for respectively in articles 2 and 73 of the Consolidated Income Tax Law (hereinafter “TUIR”), to bring these rules into line with international practice and with the conventions signed by Italy in order to avoid double taxation, as well as coordinating the same rules with the provisions on permanent establishments and with the tax regime applicable to employees working remotely. 

To analyze what the new legislation has introduced with regard to individuals, it is first necessary to point out the principle laid down in article 3 of the TUIR on taxation, according to which (i) residents in Italy are taxed in our country on all income, wherever generated (without prejudice to the application of double taxation conventions), whilst (ii) non-residents are taxed only on income generated in Italy. 

The new concept of domicile 

Based on this principle, the first important amendment provided for by Article 1 of Legislative Decree no. 209/2023 concerns the amendment of paragraph 2 of Article 2 of the TUIR, which introduces a completely new criteria for determining tax domicile, according to which “for the purposes of income tax, natural persons shall be deemed to be domiciled if, for the greater part of the tax period, including fractions of a day, they have their domicile within the meaning of the Civil Code or are resident or present in the territory of the State. For the purposes of this provision, the place of residence shall be the place where the person’s personal and family relationships are primarily developed. Unless proven otherwise, persons who are registered in the census of the resident population for the greater part of the tax period are also presumed to be resident”. 

Prior to this provision, which according to the Revenue Agency’s circular will enter into force on 1 January 2024, the amended article 2 of the TUIR provided that individuals who, for the greater part of the taxable period (i.e. 183 days in a year, 184 days if it is a leap year), were alternatively: (i) registered in the register of residents, (ii) had their domicile in Italy, and (iii) had their residence in Italy, were considered resident for tax purposes and therefore subject to taxation on all income, wherever generated.  

Therefore, first of all, the concept of domicile has been modified, no longer based on the civil law definition (which returns it to the place where the taxpayer has established the main seat of his business and interests), but now identified as “the place where the taxpayer’s personal and family relations are principally developed”, a definition, moreover, consolidated by international practice and double taxation treaties, to which our domestic legislation had to be adapted. 

Registration with the population registry office: the new relative presumption  

What has also changed is the value of registration with the resident population registry office, which has now become a relative presumption for determining tax residence, as it can be rebutted if the taxpayer is able to prove – notwithstanding registration with the registry office – that he has no habitual abode or domicile in Italy or that he is not physically present in Italy for most of the tax period.  

In this regard, it should be recalled that the requirement of registration with the population registry office determined, under the previous legislation, an absolute presumption that could not be rebutted by demonstrating the absence of the above-mentioned requirements.   

Finally, the Revenue Agency reiterates – in continuity with what was already provided for in the previous legislation – that for the purposes of determining the permanence in the State for the “greater part” of the tax period, non-consecutive periods are also relevant, provided that they add up to at least 183 – or 184 in the event of a leap year – days in the course of a calendar year. 

Remote work under the new provisions  

A further reference contained in Circular no. 20 of 4 November, concerns the tax rules to which workers who perform remote work are subject (i) both in cases in which they perform work from Italy for a foreign employer, for which the stay in Italy for 183 days (184 in leap years) will determine the tax residence in our country, with the consequent taxation in Italy of the income wherever produced (subject to the possible application of double taxation conventions), (ii) in the case of workers working for a foreign employer for at least 183/184 days, who will still be considered tax resident in Italy if they meet one of the other three requirements of the new Art. 2 paragraph 2 of the TUIR: (i) civil residence, (ii) domicile in Italy or (iii) registration in the resident population registry. 

Finally, the Revenue Agency reiterates the effectiveness of the new rules with effect from the tax period following the issuance of Decree 209, i.e. from 1 January 2024, specifying that the application of the new principles will also be relevant for the purposes of the new inbound workers regime in force from 2024. 

The document equivalent to the credit license is valid only if provided for by the country of origin and telematic requests might jeopardize the assessment of requirements.

The transition period during which companies and self-employed workers could apply for the credit license by submitting the self-certification form via PEC (certified email) ended on October 31, 2024.

From November 1, the release of the credit license in digital format will only occur upon the submission of the telematic application on the INL portal, along with a declaration from the company confirming compliance with the requirements for obtaining the credit license as in Article 27, paragraph 1, of D.lgs n. 81/2008.

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Law no. 143, published in the Gazzetta Ufficiale on 8 October 2024, which converted Legislative Decree no. 113 of 9 August 2024, the so-called “Omnibus Decree”, confirmed the introduction of the long-awaited €100 bonus, the payment of which, initially scheduled for January 2025 in the form of the “Befana Bonus”, was subsequently brought forward to the thirteenth month’s salary and recognized as the “Christmas Bonus”.

The Bonus in question, set forth in Article 2-bis of Decree-Law no. 113, provides that, together with the thirteenth month’s salary, a “one-off” allowance of €100 is to be paid for the year 2024, in proportion to the period of work performed by the worker, subject to the presence of certain economic and family conditions identified on the basis of specific criteria set forth in Revenue Agency Circular (i.e. “Agenzia delle entrate”) no. 19/E of 10 October 2024.

Recipients and requirements

The recipients of the “Christmas Bonus” are workers who are employed in 2024 (including apprentices, intermittent workers and homeworkers) and who – jointly – meet the following requirements:

• a total income for the 2024 tax year not exceeding €28,000 net of the income deriving from the property unit used as their main home and its pertinences, pursuant to Article 10 c. 3-bis of the Consolidated Income Tax Act (i.e. “TUIR”),
• the presence of a spouse who is not legally and effectively separated, with at least one child, even if born out of marriage, recognized, adopted or foster child, both of whom are tax dependent, or alternatively, in the case of a so-called single-parent household, the presence of at least one tax dependent child,
• a gross tax, determined on income from employment, exceeding the deductions due under Article 13, paragraph 1 of the TUIR.   

In addition to the above conditions, which are already summarized in Article 2 -bis of Decree Law no. 113, the Revenue Agency Circular provides further clarification regarding each of the requirements, specifying in particular that:

• for the purposes of the income requirement, it is clarified that “total income” does not only mean the income received from employment, but also any income subject to the flat-rate tax, income from self-employment and, in the case of employees working in accommodation facilities and public establishments, any income received from tips given by customers. The circular also clarifies that if the beneficiary benefits from tax relief, such as the special regime for expatriate workers (L.58/2019, Legislative Decree no. 209/2023), the part of the income considered exempt from the calculation of withholding tax is also relevant for the verification of the income requirement,
• with regard to family status, a single-parent household is considered to exist in the following cases: (i) non-recognition of the child by the other parent, (ii) loss of the other parent, (iii) adoption or custody of the child by the only parent entitled to the bonus. In this regard, the circular specifies that marriage cohabitation with the non-parent partner of the child does not exclude the eligibility for the bonus.

How to obtain the Bonus

In order to receive the bonus, interested employees must submit a written statement to their employer confirming that they jointly meet the eligibility requirements and provide the tax code of their spouse and dependent children or, in the case of a single parent household, the tax code of the dependent children only.

According to the indications contained in the Circular no. 19/E, if the worker has had more than one employment relationship during the year, the request for the Bonus should be submitted to the last employer, i.e. the one who will actually pay the “one-off” payment with the additional monthly payment of December 2024.

In cases where the employee has more than one part-time employment relationship, the Bonus will be paid by the employer identified by the employee, upon submission of the appropriate statement supplemented with information concerning: (i) the income received under other employment relationships and (ii) the days worked for the other employers.

Given that the bonus is paid at the same time as the 13th month’s salary, if the 13th month’s salary is paid separately from the month of December 2024, it will be up to the employer to verify the existence of the income requirement and, if not, to recover the allowance previously paid.

A further redetermination of the Bonus will take place at the time of the 2025 tax return, where the allowance in question may be recognized or recovered depending on whether: (i) the worker, despite having been entitled to it, did not receive the Bonus in 2024 due to a failure to submit the request or in the absence of the withholding agent, (ii) the total income resulting from the declaration exceeds the income threshold of €28,000.

The measure of the Bonus

The allowance, which amounts to a total of €100 net as it is tax-free, is not subject to any reduction in the event of short-time working, does not contribute to the calculation of total income and, in the case of employment lasting less than one year, will be reproportioned on the basis of the period of employment during 2024. In the case of several employment relationships performed at the same time, the days included within this period will be counted only once.

In its Circular no. 90 of 4 October 2024, the INPS has provided the long-awaited clarifications on the amendments to the penalty regime for social security contribution irregularities contained, in particular, in Article 116 of Law no. 388/2000, introduced by Legislative Decree no. 19/2024.

The amendments, which has come into force on 1 September 2024, concern in particular the civil penalties applicable in the event of irregularities in the payment of contributions, omissions due to regulatory uncertainties and spontaneous regularization by the employer.

Civil sanctions for omission and contribution evasion

Contribution omission, provided under Article 116 (paragraph 8, lett. a) of Law no. 388/2000, occurs in the event of non-payment or delayed payment of contributions or premiums, whose amount is determinable from the compulsory reports and/or registrations submitted within the statutory deadline.

In this respect, the above-mentioned decree has modified the civil sanctions regime provided for by article 116, paragraph 8, letter a) of Law no. 388/2000, relating to the non-payment or late payment of pension contributions, providing that “the surcharge shall not apply if the contributions or premiums are paid within one hundred and twenty days, in a single instalment, spontaneously and before any dispute or request by the tax authorities”. The legislator’s intention is to extend the institution of voluntary settlement, already provided for in cases of evasion of contributions, to cases of non-payment of contributions, in order to facilitate and accelerate the credit recovery.

Without prejudice to the ordinary measure of a civil sanction equal to the official reference rate increased by 5.5 points per year, up to a maximum of 40 per cent of the amount due, in order to encourage compliance, it introduced a facilitating measure whereby, if payment is made in a single instalment within one hundred and twenty days of the legal due date, in a spontaneous manner, i.e. before any disputes or requests by the tax authorities, the 5.5 points increase in the official reference rate does not apply.

Article 116 (paragraph 8, lett. b) of Law no. 388/2000 establishes that the hypothesis of tax evasion arises in the case of non-payment of contributions or premiums due in connection with registrations, reports or compulsory declarations that have not been submitted or that are not truthful.

With regard to the civil sanctions applicable in this case, if the taxpayer does not spontaneously take steps to regularize his/her situation regarding the obligation to pay contributions, the provision provides, without any change with respect to the previous regime, for a sanction equal to 30 per cent of the amount of the contributions or premiums not paid on the due dates established by law, on an annual basis, up to a maximum of 60 per cent of the amount due.

On the other hand, in the case of the active regularization “i.e. ravvedimento operoso”, already regulated by the second part of Article 116 (paragraph 8, lett. b) of Law no. 388/2000, has been subject to a rescheduling of the deadlines for the payment of the contributions due. In fact, it is confirmed the provision according to which, in the event of a report made spontaneously, prior to disputes or requests by the tax authorities, of the debt situation within twelve months of the deadline for the payment of contributions and premiums, the civil penalties for evasion are downgraded to an omission calculated at the official reference rate increased by 5.5 points if the payment is made as a lump sum within the term of thirty days from the notification and, furthermore, the further provision is introduced that, where the payment is made as a lump sum within the longer term of ninety days from the notification, the measure of the civil sanctions due is equal to the official reference rate increased by 7.5 points.

For both omission and evasion of contributions, INPS clarifies that the new rules introduced by the decree are applicable with respect to contribution violations related to periods starting from 1 September 2024.

Civil sanctions for omissions resulting from regulatory uncertainties

The decree under review also amended the regime of civil sanctions in the event of non-payment or late payment of contributions or premiums due to regulatory uncertainties and, in particular, in relation to conflicting case law or administrative guidelines on the recurrence of the obligation to pay contributions, subsequently recognized in judicial or administrative proceedings.

The provision for a sanction equal to the official reference rate increased by 5.5 points, with the application of the ceiling of 40% on the amount of contributions or premiums not paid by the legal deadline, which will continue to apply until the end of the accrual period in August 2024, has been replaced by the lower amount consisting only of the legal interest pursuant to Article 1284 of the Italian Civil Code, provided that the contributions or premiums are paid within the deadline set by the tax authorities.

In this case too, the changes are effective as of 1 September 2024.

Regularization agreed with the INPS

The taxpayer who regularizes anomalies, omissions and errors, in the manner and within the terms that will be defined by an appropriate resolution of the Institute’s Board of Directors, shall be liable to pay a civil sanction:

• in case of contribution omission, equal to the official reference rate and, in any case, not exceeding 40 per cent of the contributions or premiums not paid by the due date,
• in the event of contribution evasion, equal to the official reference rate increased by 5.5 points and, in any event, not exceeding 40 per cent of the contributions or premiums not paid by the statutory due date.

The Court of Cassation expresses its opinion on the role of the figurative contribution in achieving the requisite for access to retirement. 

The Court of Cassation, in its recent sentence no. 24916, published on 17 September 2024, has ruled on the subject of pension benefits, expressing its opinion on the role of imputed contributions in achieving the requisite access to retirement. 

The fact 

The case in question concerned an appeal by a worker to the Supreme Court following the decision of the Court of Appeal of Lecce, in judgement no. 39 of 24 January 2002, in favour of a measure taken by the Social Security Institute (i.e. “INPS”) to the detriment of the plaintiff. 

The appellate judges, in sentence no. 39, had in fact considered as correct the rejection of the application for an early retirement pension submitted by the worker pursuant to Law no. 214 of 2011, since she did not meet the actual minimum contribution requirements for access to the pension, in view of the presence of figurative contributions due to periods of sickness and unemployment in the amount of the contributions accrued by the applicant. The Court of Appeal thus pointed out the absence of the 35 years of effective contributions required by the old legislation for early retirement, a provision which, according to the judges, is still in force. 

Against the decision of the second instance, the employee appealed to the Court of Cassation. 

The worker challenged the decision on the grounds of infringement of Article 24, paragraphs 10 and 11, of Decree-Law no. 201 of 6 December 2011, converted into Law no. 214 of 2011, known as the “Monti-Fornero” reform, arguing that what the territorial judges had provided for was not contained in the above-mentioned legal provision and that the reform had modified the conditions for access to the early retirement scheme. 

The reasons of the decision 

Law no. 214 of 2011, as the Court of Cassation’s ruling states, radically changed the old-age and seniority pension systems in force until then and intervened in the second case by introducing stricter limits on access to the pension treatment, which from then on was called “early retirement pension”. 

In this respect, Article 24 (paragraph 10) of Law no. 214 provided that, from 1 January 2012, in the absence of the normal age requirements for access to the old-age pension, the right to an early retirement pension would be granted only if the contribution period was 42 years and one month for men and 41 years and one month for women, regardless the type of contribution accrued, whether as a result of effective payment or merely as a figurative contribution. The provision also provided for a gradual increase in the number of months of pensionable service for the years following the entry into force of the law, as a result of the adjustment of the pension requirements to the increase in life expectancy, pursuant to Article 12 of Decree-Law no. 78 of 31 May 2010, converted into Law no. 122 of 30 July 2010. 

The second provision referred to, i.e. paragraph 11 of Article 24, regulates the new conditions of eligibility for the early retirement pension for workers whose first contribution credit comes into effect after 1 January 1996, recognizing their right either (i) on completion of the contribution period referred to in paragraph 10 above, or (ii) on reaching the age of 63, provided that at least 20 years of effective contributions have been paid and credited to the insured person and that the amount of the first pension instalment is not less than a certain minimum monthly amount, revalued annually, and in any case not less than 2.8 times the monthly amount of the social allowance fixed for the reference year. 

The Supreme Court, after analyzing the legal provisions governing early retirement, found nothing that could lead to the exclusion of the figurative contribution from the contribution requirement for entitlement to a pension and upheld the worker’s arguments, stating that (i) “the exclusion of the figurative contribution within the scope of application of paragraph 10 (as relied on by the “INPS”) would have little justification and would lead to a substantial non-application of the case, (ii) “moreover, on the basis of the literal criterion of interpretation of the provisions in question, the worker’s request for an early retirement pension on the basis of the additional calculation of the notional contribution accrued appears to be well founded, since only paragraph 11 requires the effective contribution, whereas paragraph 10 is silent”. 

The Court of Cassation ruled that the contribution requirement for access to the early retirement pension under Article 24, paragraph 10, of Law no. 214 of 2011, consisting of a contribution period of 42 years and 10 months for men and 41 years and 10 months for women, is also supplemented by the figurative contribution, confirming also that the requirement of 35 years of actual contributions under the previous legislation does not apply to the new system reformed by the so called “Fornero” Law. 

With regard to the judgment under review, nothing has changed relating to the contribution requirements provided for in Article 24 (paragraph 11) in the case of access to early retirement pension by persons with contribution years prior to 1 January 1996, set at 20 years, in this case of actual contributions, and the retirement age now raised to 64 years. 

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