Mitra Hematpoor 
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.
