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 ....

With Order No. 24994 of September 11, 2025, the Italian Supreme Court – labor division – clarified that although the employer has a duty to actively seek solutions to preserve the job of a worker who has become medically unfit, this obligation does not extend to imposing unreasonable organizational changes or creating positions that are ....

On 21 July 2025, judgment no. 118/2025 was filed, in which the Constitutional Court declared the partial constitutional illegitimacy of Article 9, paragraph 1, of Legislative Decree no. 23/2015 (the so-called “Jobs Act”). The ruling introduces significant changes in the protection against unlawful dismissal for employees of employers who do not meet the employment requirements ....

By Judgment No. 315 of June 5, 2025, the Court of First Instance of Vicenza ruled that, for the purposes of territorial jurisdiction, the residence of a remote worker can only be considered relevant if it is demonstrated that a substantial and organized part of the work is carried out there on a stable basis, ....

With the recent ruling no. 11344 dated April 30, 2025, the Italian Supreme Court clarified that judicial proceedings initiated under the so-called “Fornero” procedure prior to February 28, 2023, continue to be governed—even in the appeal stages—by the provisions established by that procedure, notwithstanding its repeal under the so-called “Cartabia” reform.  The facts and the ....