Mitra Hematpoor 
The new EU Regulation 2026/2359 updates the rules for secondments and mobile workers, establishing stricter conditions for A1 certificate issuance, setting a 24-month validity cap, and strengthening inter-institutional checks against abuse.
Toffoletto De Luca Tamajo named Employment Law Firm of the Year at the Legal 500 Italy Awards 2026.
The new implementing decrees, Legislative Decrees 160/2026 and 179/2026, mandate human intervention and transparency in employment decisions, prohibiting fully automated dismissals and introducing administrative and criminal penalties.
The implementing decree of the May Day Decree defines the requirements, amounts, and procedures for companies to access the social security contribution exemption for work-life balance.
Legislative Decree No. 148/2026 (the “Omnibus” Decree) reinstates the broader scope of corporate welfare beneficiaries and sets new calculation criteria for the taxation of mixed-use company cars. Here is an overview of the key regulatory updates and their practical tax implications for businesses and employees.
Conversion Law 112/2026 amends the May Day Decree: a new definition of Total Economic Remuneration, stronger collective bargaining renewal rules, and key changes on riders, secondment and staff leasing.
From 7 June 2026, Italy’s new pay transparency rules are in effect: salary disclosure obligations, gender pay gap monitoring for companies with 100+ employees, and sanctions for non-compliance.
