Edited by Francesca Tironi, Giulia Spalazzi, Alessia Brambilla
On December 11th, 2024, the Senate of the Italian Republic approved the Bill containing “Provisions on labor matters” (so-called “Ddl Lavoro”). The Bill became final after it had received the green light from the Chamber on October 9th, 2024.
The Bill is linked to the Budget Law and is composed of 33 articles that introduce simplification and regulation rules, with particular reference to the matters of health and safety at the workplace, employment contracts regulation, social welfare and fulfillment of social security obligations.
On December 31th, 2024, the budget law no. 207/2024 (“2025 Budget Law”), which regulates the “State budget forecast for the financial year 2025 and multi-year budget for the three-year period 2025-2027”, was published in the Gazzetta Ufficiale no. 305.
This article summarizes some of the main new features on and Employment matters.
News introduced by 2025 Budget Law
Bonus for new births
Paragraph 206 of Article 1 of 2025 Budget Law introduces a measure that aims to encourage births and contribute to the costs of them. Indeed, it provides for the recognition of a one-off amount, paid in the month following the month of birth or adoption, equal to 1,000 € for each child born or adopted from January 1st, 2025. Such amount does not contribute to the determination of the overall income.
The bonus is paid upon application submitted to INPS and on condition that the family unit to which the parent requesting the amount belongs is in an economic condition corresponding to an ISEE value not exceeding 40,000 € per year.
NASPI and voluntary resignations in the 12 months preceding involuntary unemployment
Paragraph 171 of Article 1 of 2025 Budget Law inserts letter c-bis) into Article 1, paragraph 1 of Legislative Decree 22/2015, providing for the application of specific conditions to access NASPI for workers who, in the 12 months preceding the event of involuntary unemployment (occurring after January 1st, 2025), had voluntarily terminated an employment relationship through resignation or consensual termination (excluding hypotheses of agreements reached in a protected venue). In such a case, only workers who can claim at least 13 weeks of contributions paid since the last event of voluntary termination of the employment relationship (not in the previous four years) are entitled to NASPI.
Cross-border workers
Paragraph 97 of Article 1 of 2025 Budget Law introduces some measures to facilitate the application of the provisions, relating to the taxation of cross-border workers, of the Italy-Switzerland Agreement pending the ratification and entry into force of the Protocol amending this agreement. From January 1st, 2024, and until the entry into force of the Protocol, cross-border workers have the possibility of carrying out up to 25% of their employment activity in remote mode at their domicile in the State of residence without resulting in the loss of the status of cross-border worker. Furthermore, for tax purposes, this work modality is considered to be carried out at the employer’s premises in the other contracting State.
Support for nursery school fees
Paragraphs 210 and 211 of Article 1 of 2025 Budget Law extend the number of beneficiaries of the measures on supporting the payment of nursery school fees. In particular, the condition, previously necessary for access to the increase, relating to the presence of at least one child under the age of 10 is eliminated. Furthermore, the related economic budget planned for the years 2025-2026-2027-2028 and 2029 is increased.
Tax exemption for overnight work and overtime on holidays for the tourism sector
Paragraph 131 of Article 1 of 2025 Budget Law introduces measures to ensure employment stability and to make up for the exceptional lack of job offers in the tourism, hospitality and spa sectors, for the period from January 1st, 2025, to September 30th, 2025. The measure adopted by the Budget Law provides for employees in the tourism and hotel sector the recognition of a supplementary economic treatment, which does not contribute to the formation of income, equal to 15% of the gross wages paid in relation to overnight work and overtime performed during holidays. Such measure only applies to private sector employees with an income from employment of an amount not exceeding 40,000 € in the 2024 tax period.
Fight against illegal recruitment of foreign workers
Paragraphs 888 and 889 of Article 1 of 2025 Budget Law aims at fight against the phenomena of illegal recruitment of foreign workers, with particular reference to the irregular employment of guests of temporary facilities, or facilities of the reception and integration system. Therefore, the “Fund for fight against illegal recruitment of foreign workers” is established, with an allocation of 0.5 million € for each of the years 2026 and 2027.
Third sector entities governed by the Third Sector Code, regularly registered in the first section of the register of associations, entities and other private bodies that carry out activities in favor of foreign immigrants, authorized to carry out employment agency activities, owners of telematic platforms dedicated to matching supply and demand for work by foreign workers, regularly accredited with the company Sviluppo Lavoro Italia Spa, have access to this fund.
News introduced by Ddl Lavoro
Health and safety at the workplace
Article 1 of Ddl Lavoro makes changes to the Italian H&S regulation (T.U.S – Legislative Decree no. 81/2008). In the area of health surveillance, the Bill introduces the preventive medical examination in the pre-employment phase and therefore before the worker is actually hired or begins to perform activities for the employer, in order to check the suitability for the specific job activities. Furthermore, in the event of absences due to illness exceeding 60 days, the Bill eliminates the obligation of a medical examination, establishing that it is necessary only if deemed necessary by the occupational health physician. If the occupational health physician does not deem such an examination necessary, he/she is required to express the suitability for the specific job activities.
Wage integration (Cassa integrazione)
According to article 6 of Ddl Lavoro, the employee who carries out subordinate work or self-employment during the period of wage integration is not entitled to the relevant treatment for the days worked. Furthermore, in the event that the employee has not given prior notice, to the territorially competent INPS, on the performance of work during the period of wage integration, the worker loses the right to receive the wage integration treatment.
Temporary workers supplied by work agency (Somministrazione di lavoro)
Article 10 of Ddl Lavoro introduces changes to Legislative Decree no. 81/2015. First of all, the Bill excludes from the calculation basis of the quantitative limits of temporary employment (currently represented by 30% of permanent workers employed by the user on 1st January of the year in which the contracts are signed): (i) permanent employees hired by the work agencies; (ii) employee with specific features (e.g. seasonal workers, workers hired for the performance of specific shows, start-up workers, workers over 50); (iii) workers replacing absent employees.
Moreover, the Bill provides for the non-application of the limits relating to the overall duration of a fixed-term assignment at the same user (currently equal to 24 months), in the event that the agreement between the user and the work agency is for an indefinite period.
Seasonal activities
Article 11 of Ddl Lavoro, providing an authentic interpretation of “seasonal activities” pursuant to art. 21, paragraph 2 of Legislative Decree no. 81/2015, broadens the scope of seasonal work. In fact, in addition to traditional seasonal activities, the new interpretation also includes “activities organized to cope with intensification of work activity in certain periods of the year, as well as technical-productive needs or needs connected to the seasonal cycles of the production sectors or markets served by the company”.
Probationary period
Article 13 of Ddl Lavoro provides specific indications on the length of the probationary period for fixed-term employment. In fact, without prejudice to the more favorable provisions of the NCLAs, the length of the probationary period is set at “1 day of effective work for every 15 calendar days starting from the date of beginning of the employment relationship” with the specification that, in the case of fixed-term contracts with a duration of up to 6 months, the duration of the trial period cannot be less than 2 days nor more than 15 days. If the duration of the contract is greater than 6 months but less than 12, the duration of the probationary period cannot be greater than 30 days.
Smart working
According to the new provisions included in Article 14 of Ddl Lavoro, the telematic communication relating to smart working workers must be sent by the employer to the Italian Ministry of Labor within 5 days from the starting date of the smart working performance or within five days following the date on which occurs the event that modifies the duration or end of the smart working period.
Dual apprenticeship
Articles 15 and 16 of Ddl Lavoro provide for the extension to all types of apprenticeship of the resources annually allocated to professional apprenticeship (apprendistato professionalizzante) only.
Moreover, Article 18 of Ddl Lavoro amended Article 43 of Legislative Decree 81/2015, providing that, following the achievement of the professional qualification or diploma as well as the secondary school diploma or the higher technical specialization certificate, it is possible to transform the apprenticeship contract, with a simultaneous update of the individual training plan, into: (i) professional apprenticeship. In such a case, the maximum overall duration of the two apprenticeship periods cannot exceed the duration identified by collective labour agreements; or (ii) apprenticeship for advance training and research and for regional professional training.
Mixed-cause contract
Article 17 of Ddl lavoro introduces a hybrid mixed-cause contract with the application of the flat-rate scheme. Individuals registered in professional registers or registers who carry out freelance activities may provide work as employees for employers who employ more than 250 employees, provided that they are hired with a part-time and indefinite term employment contract. In such a case, the part-time working hours must range between 40% and 50% of the full-time hours indicated in the applicable National Collective Labour Agreement.
Such provision applies where the following conditions are met: (i) the self-employed contract, stipulated at the same time as the employment contract, is certified pursuant to art. 76 of Legislative Decree 276/2003; and (ii) there is no form of overlap with regard to the object and methods of the service as well as the working hours and days of work.
Termination of the employment relationship
Regarding the termination of the employment relationship, Article 19 of Ddl Lavoro introduces a new paragraph (7bis) to Article 26 of Legislative Decree no. 151/2015. The new paragraph provides that in the event of unjustified absence of the employee beyond the term set by the applicable NCLA (or beyond 15 days), the contract is automatically terminated, unless the employee can justify the absence due to impossibility, force majeure or an act attributable to the employer. In such a case, the termination is considered to have occurred by will of the employee and the voluntary resignation procedure does not apply.
Payment of contribution debts
According to Article 23 of Ddl Lavoro, as of January 1st, 2025, it will be possible to pay in installments, up to a maximum of 60 monthly installments, the contributions debts, premiums and legal accessories, owed to INPS and INAIL, provided that the recovery has not been entrusted to collection agents.
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