Insights

(effective from 1 January 2026) Law No. 199 of 30 December 2025 introduces a broad set of measures affecting employees, the social security system and employment relationships. The main new provisions are outlined below: Personal Income Tax (IRPEF): reduction of the second tax bracket from 35% to 33% for income up to €50,000; for income ....

“The images collected through audiovisual systems may be used for disciplinary purposes only if all the conditions laid down by Article 4 of the Italian Workers’ Statute are met and provided that neither the law nor collective bargaining agreements limit such use; where a collective agreement provides for a clause on inadmissibility, that restriction remains fully effective even ....

Judgment no. 26170 of 25 September 2025, issued by the Italian Supreme Court – Labor Division – falls within a well-established line of case law concerning co-employment (i.e. “codatorialità”) within corporate groups. With this ruling, the Court reiterates the principles for identifying a single employer within multiple formally distinct companies that are nonetheless linked by an economic and functional connection. The decision ....

With judgment no. 43873 of November 24, 2025, the Italian Supreme Court – Labor Division – confirmed the legitimacy of a dismissal for just cause imposed on an employee on the basis of GPS data collected from the company car, reiterating that such monitoring activities are admissible when they are aimed at verifying unlawful conduct.  In the case at hand, the ....

The use of geolocation tools may be considered lawful when the monitoring is targeted, proportionate, and aimed at verifying unlawful conduct. With judgment no. 30821 of 24 November 2025, the Italian Supreme Court of Cassation, Labour Section, upheld the lawfulness of a dismissal for just cause imposed on an employee on the basis of evidence ....