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.
The 2026 May Day Decree reshapes hiring incentives, sets fair pay criteria and introduces new protections for platform workers, with significant impacts for employers.
New sanctions under the 2026 SME Law strengthen employer obligations to provide risk information in flexible working arrangements
The 2026 Annual SME Law introduces measures to support generational turnover and clarifies employer obligations in flexible working arrangements.
The conversion of the 2026 Milleproroghe Decree extends employment incentives for young people, women and workers in Special Economic Zones, with reliefs of up to 100%.
The 2026 Budget Law sets out significant changes to employment-related rules, including incentives, tax reliefs, family support measures and pension reforms affecting employers.
The new Incentives Code reorganises business aid and introduces delocalisation rules, including repayment obligations, sanctions and restrictions on future incentives.
The renewed Metalworking Industry National Agreement introduces updates on pay, welfare, fixed-term contracts, procurement, safety and protections for vulnerable workers.
The new EU Directive on European Works Councils strengthens information and consultation rights and sets new obligations for multinational companies
The renewed National Collective Agreement for Executives in the Tertiary, Distribution and Services sectors (2026-2028) introduces salary increases, welfare measures, and updates on social contributions and flexible contracts.
