11 September 2026
Working time, annual leave and time off
Annual leave: shift allowances and intensive care allowances habitually linked to duties must be included in pay
Tribunal of Salerno
Two healthcare sector employees claimed, for annual leave taken from 2020 to 2024, payment of shift allowances and of allowances for service provided in particular wards, normally received while working but excluded from holiday pay.
The Tribunal referred to the European notion of paid annual leave: during the rest period, the worker must receive ordinary remuneration that includes the elements intrinsically linked to their duties and professional status, so as to avoid a financially dissuasive treatment that discourages the taking of leave. However, there is no automatic inclusion of every ancillary item.
Having established that the allowances were connected to the claimants’ actual duties, the Judge ordered their inclusion in holiday pay and ordered the employer to pay the differences, amounting to €1,025.33 and €733.18, plus interest.
5 October 2026
Personnel administration
SIISL: publication of vacancies for incentives and submission of mandatory notifications
Ministry of Labour
The implementing decree governs the use of the SIISL (Sistema Informativo per l’Inclusione Sociale e Lavorativa, the Information System for Social and Employment Inclusion) for publishing job vacancies, claiming contribution incentives, submitting mandatory notifications and verifying the data declared by candidates.
From 1 April 2026, in order to obtain contribution benefits relating to new hires, private employers must publish the relevant position on the SIISL. Benefits already requested, authorised or being paid on that date, relating to earlier hires, are excluded. Until 30 November 2026, on an experimental basis, publication may also take place after the hiring: in that case, the position is archived automatically and is not visible to candidates.
The SIISL also allows employers and authorised intermediaries to submit notifications of hiring, extension, conversion and termination, without prejudice to the possibility of using the other channels provided for. Corrections and cancellations must be made through the system used for the original submission.
Employment agencies (agenzie per il lavoro) must publish on the SIISL all positions managed from 1 April 2026. The technical annex sets differentiated release times for the functionalities, including those relating to the consultation of incentives and the verification of the data declared by the candidates themselves.
30 September 2026
Personnel administration
Digital employment documents: a platform with restricted access is permitted, but SPID and CIE do not replace a signature
Ministry of Labour
The Ministry of Labour has again intervened on an important topic, given the current spread of digital procedures for creating and distributing to workers the documentation relating to employment relationships.
The Ministry confirms that the obligations to deliver informational documents to workers may be fulfilled by the employer through a digital platform accessible to the individual worker, where no specific delivery methods are prescribed.
The Ministry nevertheless sets conditions. The system must guarantee secure identification and access, availability of the documents for consultation, storage and reproduction, integrity and traceability of the making available of the documents and, where necessary, of the worker’s acknowledgement of receipt. Several documents may be presented together, including with a summary confirmation, provided that the evidence is distinct for each of them. Technical unavailability does not suspend the deadlines for compliance: alternative methods are required.
Where the document requires declarations of knowledge or intent by the worker, however, care is needed: authentication through SPID (Sistema Pubblico di Identità Digitale, the public digital identity system) or CIE (Carta d’Identità Elettronica, the electronic identity card) alone does not amount to signing. A genuine digital signature is required, either qualified or advanced, or a process of formation compliant with the safeguards provided for by the Digital Administration Code (Codice dell’amministrazione digitale).
The employer remains responsible for retaining the electronic evidence suitable for proving compliance.
2 October 2026
Incentives
Impatriati regime: return after secondment may qualify for relief even with the same employer
Tax Court of Justice
Two workers, who had returned to Italy after periods of secondment abroad, were denied a refund of the taxes paid without benefiting from the preferential regime for impatriati (workers relocating to Italy). The Italian Revenue Agency considered that the continuation of the employment relationship with the same employer was an obstacle, in the absence of a break in employment.
The Tax Courts of Justice of Milan and Vicenza upheld the appeals. The rules applicable to the transfers examined do not require, as a standalone condition, the signing of a new contract, a change of employer or a formal interruption of the relationship. The indications of administrative practice cannot introduce requirements additional to those set by law.
Return after secondment does not, however, automatically give entitlement to the benefit: it must be assessed in concrete terms whether the worker simply resumes the previous position or takes on a substantially different role.
In the two cases, the Judges gave weight to the evolution of duties and responsibilities, the higher job classification and the increase in pay. They therefore annulled the refusals and recognised the right to a refund within the limits established in each proceeding.
1 July 2026
Employee monitoring
Smart working: instant geolocation when clocking in is not equivalent to continuous monitoring
Tribunal of Cosenza
A public body had imposed a disciplinary sanction on an employee working remotely (smart working) after checking, through an attendance recording application, that she was in a place different from those she had notified. The Data Protection Authority (Garante Privacy) had imposed a fine of €50,000 on the body, challenging the processing of location data.
The Tribunal found that the system detected the position only at the time of ordinary clocking in or occasional checks, preceded by a call to the employee, without continuous monitoring of movements. On this basis, it distinguished the recording of attendance from constant and indiscriminate control of work activity.
Holding that the actual functioning of the system did not amount to the continuous monitoring complained of, the Tribunal upheld the opposition, annulled the order of the Garante and declared the consequent payment demand notice (cartella di pagamento) invalid.
9 September 2026
Whistleblowing
Whistleblowing: report handlers sanctioned for failing to protect the confidentiality of the whistleblower
ANAC
An employee had sent an anonymous report through the company’s internal channel, asking for the exclusion of a member of the management body because of a possible conflict of interest. During the checks, the identity of the whistleblower had been recognised by the handlers and the matter had given rise to proceedings before ANAC (Autorità Nazionale Anticorruzione, the Italian National Anti-Corruption Authority).
The Authority distinguished the obligation to carry out verification and analysis of the report from the obligation to protect the confidentiality of the whistleblower’s identity. It ruled out the grounds for sanctioning the failure to handle the report, since investigative activity had in fact been carried out.
ANAC instead found a breach of the confidentiality obligation, imposing on each of the three members of the management body involved an administrative fine of €15,000. The decision does not rule on the separate proceedings concerning alleged retaliation.
22 July 2026
Dismissal for just cause
Disciplinary dismissal: a conservative sanction provided for by the collective agreement may require reinstatement
Court of Cassation
An employee had been dismissed for abandoning her post. The court of first instance, having established that the duration of the absence was much shorter than alleged and having held the dismissal disproportionate, had recognised only the compensatory protection provided for the contract with increasing protection (contratto a tutele crescenti).
The Supreme Court referred to the constitutionally oriented interpretation according to which attenuated reinstatement protection also applies where the collective agreement provides for a purely conservative sanction for a specific, named infringement. In that case, the conduct, although materially existing, is unsuitable to justify dismissal by express provision of the agreement.
The employee’s appeal having been upheld on this point, the judgment was set aside and remitted: the Court of Appeal will have to verify whether the conduct actually established falls among those punished with a conservative sanction by the Mobility sector collective agreement (CCNL Mobilità, Contratto Collettivo Nazionale di Lavoro).
