{"id":69902,"date":"2026-05-25T14:52:05","date_gmt":"2026-05-25T12:52:05","guid":{"rendered":"https:\/\/www.lexia.it\/?p=69902"},"modified":"2026-05-25T14:52:07","modified_gmt":"2026-05-25T12:52:07","slug":"insight-392-may-25-2026","status":"publish","type":"post","link":"https:\/\/www.lexia.it\/en\/2026\/05\/25\/insight-392-may-25-2026\/","title":{"rendered":"”Rights and Duties in Employment Relationships” – Insight No. 392 of may 25, 2026"},"content":{"rendered":"\n

31 March 2026
Incentives
SIISL: Vacancies Not Mandatory for Incentives, Experimental Phase for Mandatory Communications and Job Offers<\/strong>
INPS<\/em><\/h3>\n\n\n\n

New provisions linking the use of the Social and Employment Inclusion Information System (SIISL) to employers’ obligations have been in force since 1 April 2026, particularly as regards access to contribution incentives and the management of mandatory communications.
Pending the adoption of the implementing decree, the Ministry of Labour and INPS have intervened to clarify the applicable transitional regime. In the first place, companies may continue to transmit mandatory communications through regional channels, or alternatively make use of SIISL.
As regards the publication of job vacancies, it has been clarified that, at present, such publication does not constitute a condition for the recognition of contribution benefits. Employers may nevertheless proceed on a voluntary basis, including after the hiring has taken place, by posting a vacancy consistent with the employment relationship established.
The system is therefore operational on an experimental basis: the advance publication of job offers and the unique link between vacancies and mandatory communications will become compulsory only upon the adoption of future implementing provisions.<\/p>\n\n\n\n

22 May 2026
Personnel Administration
Simpler INPS Instalments: New Digital Procedure for Requesting Deferral of Contributions<\/strong>
INPS<\/em><\/h3>\n\n\n\n

INPS has issued operational instructions for the management of applications for the deferral of contribution debts at the administrative stage, introducing a new digital functionality designed to simplify access to the service.
The development concerns the “Cassetto Previdenziale del Contribuente” (Contributor’s Social Security Portal), within which a Smart Task entitled “Domanda di dilazione” (Instalment Request) has been activated. Companies and advisers may use the new digital pathway by logging in with their electronic identity credentials and selecting the relevant contribution position. The procedure guides the user through the completion of the request according to the specific contribution management scheme involved.
Submission of the application still requires the forms prepared by the Institute to be attached, which differ depending on the type of employment relationship concerned. The outcome of the examination will then be made available through the two-way communication system within the same social security portal.
This development forms part of the broader digitalisation process of INPS services and aims to streamline the handling of instalment requests, facilitating faster communications between the Institute, companies, and intermediaries.<\/p>\n\n\n\n

22 May 2026
Social Safety Nets
Complex Industrial Crisis Areas: CIGS and Derogatory Mobility Extended into 2026<\/strong>
INPS<\/em><\/h3>\n\n\n\n

INPS has issued operational instructions for the continuation, into 2026, of the support measures available to workers and employers operating in areas of complex industrial crisis. The refinancing allows for the continuation of extraordinary instruments already deployed in previous years to accompany processes of employment recovery and the management of corporate difficulties.
The new guidance concerns both extraordinary wage integration treatments (CIGS, Cassa Integrazione Guadagni Straordinaria) and derogatory mobility, financed through an overall allocation of 100 million euros for 2026. One of the principal innovations consists in the centralised management of resources, which will no longer be distributed in advance among individual Regions. Authorisations will therefore depend on the availability of the overall fund and will follow the chronological order of requests.
For derogatory mobility, the activities of identifying beneficiaries and implementing active employment policies remain the responsibility of the Regions. For extraordinary CIGS, the possibility of granting interventions of up to twelve months beyond the ordinary duration limits is confirmed, for the benefit of companies that are no longer able to access further ordinary instruments.<\/p>\n\n\n\n

20 May 2026
Social Safety Nets
Dismissal Levy and Detained Workers: INPS Clarifies When the Contribution Is Not Due<\/strong>
INPS<\/em><\/h3>\n\n\n\n

INPS has provided clarification on the payment of the dismissal levy (ticket di licenziamento) in employment relationships involving detained workers employed by employers other than the Prison Administration. The guidance addresses situations in which the relationship ends due to events connected to the worker’s detained status, distinguishing these from cases of ordinary termination.
The Institute confirms that the contribution remains normally due where the termination is attributable to ordinary causes falling within the employer’s decision-making sphere. Conversely, the levy need not be paid where the termination depends on external events beyond the control of the parties, such as the revocation of authorisation to work outside the prison.
The rules are more complex in cases of release upon completion of sentence or transfer to another penal institution. In these situations the exemption from the contribution does not apply automatically: the employer must concretely verify the possibility of continuing the employment relationship outside the facility or at another related establishment. Only a genuinely impossible and duly documented continuation of the relationship will allow the employer to avoid payment of the levy. INPS has also introduced new Uniemens codes to manage the various categories of termination.<\/p>\n\n\n\n

18 May 2026
Industrial Relations
RSU Elections Valid Even for Non-Signatory Trade Unions: Employer’s Refusal May Constitute Anti-Union Conduct<\/strong>
Court of Cassation, Labour Division<\/em><\/h3>\n\n\n\n

The case arose from a company’s refusal to recognise the outcome of elections for the establishment of an RSU (Rappresentanza Sindacale Unitaria, Unitary Trade Union Representation) promoted by a trade union, and the consequent denial of trade union leave to the elected workers. The Tribunal had found the employer’s conduct to be anti-union in nature, and that decision had been upheld on appeal. The company then appealed to the Court of Cassation, contesting, among other things, the union’s standing and the validity of the electoral initiative.
The Supreme Court confirmed the decisions of the lower courts. In particular, it reiterated that a trade union may be considered nationally representative where it carries out genuine activity across a substantial part of the national territory, without requiring a uniform presence in every area. Furthermore, the Court clarified a principle of particular significance in the field of trade union representation: the power to promote RSU elections does not belong exclusively to trade unions that are signatories to the collective agreement applied within the company. This faculty may also be exercised by other organisations, provided they are formally constituted, secure the necessary support among workers, and adhere to the rules of the inter-confederal system. An employer’s refusal to recognise such results may constitute anti-union conduct.<\/p>\n\n\n\n

21 April 2026
Individual Dismissal
Dismissal of a Deceased Worker: Challenge by One Heir Alone Does Not Protect the Others<\/strong>
Tribunal of Venice<\/em><\/h3>\n\n\n\n

The heirs of a worker brought proceedings to challenge the disciplinary dismissal served by the employer a few days before the employee’s death. The dispute concerned the worker’s insertion of unavailable products into the orders of certain customers so as to allow them to avoid additional delivery charges. The heirs argued that the termination was unlawful, pointing to the modest extent of the damage caused to the company and the disproportionate nature of the sanction.
The Tribunal addressed a preliminary issue of particular interest: the effectiveness of a challenge to dismissal brought by only one co-heir. The court clarified that each heir may act individually to enforce the inherited claim, without requiring the involvement of the other co-heirs. However, an out-of-court challenge brought by only one co-heir produces effects exclusively in favour of the person who lodged it and does not prevent the other inactive co-heirs from being time-barred.
On the merits, the Tribunal also found the dismissal to be disproportionate, placing weight on the absence of prior disciplinary sanctions, the worker’s long length of service, and the limited economic damage caused to the company.<\/p>\n\n\n\n

24 March 2026
Social Security and Contributions
NASpI Denied Without Termination of Employment: Unratified Resignation Has No Effect<\/strong>
Court of Cassation, Labour Division<\/em><\/h3>\n\n\n\n

The case originated from a worker’s application for maternity-related benefits and the NASpI (Nuova Assicurazione Sociale per l’Impiego, the statutory unemployment benefit), on the basis that her employment relationship had ended. On appeal, the court had found the worker’s resignation to be ineffective on the ground that it had not been ratified, thereby affirming the continuation of the employment relationship while nonetheless recognising entitlement to NASpI.
The matter came before the Court of Cassation, which was called upon to determine whether the ineffectiveness of the resignation could nonetheless allow access to the unemployment benefit.
The Supreme Court clarified that NASpI presupposes a state of involuntary unemployment, which necessarily requires the termination of the employment relationship. In the absence of a valid interruption of the relationship, that precondition cannot be regarded as satisfied.
In the present case, the ineffectiveness of the resignation, due to the absence of ratification, means that the employment relationship must be considered as still subsisting. It follows that NASpI cannot be recognised, as the essential requirement of termination is lacking.
The Court further specified that the ineffectiveness of a resignation is not confined to the so-called “protected period” alone, but affects the validity of the act in general terms, in order to safeguard the genuine expression of the worker’s will.<\/p>\n","protected":false},"excerpt":{"rendered":"

31 March 2026IncentivesSIISL: Vacancies Not Mandatory for Incentives, Experimental Phase for Mandatory Communications and Job OffersINPS New provisions linking the use of the Social and Employment Inclusion Information System (SIISL) to employers’ obligations have been in force since 1 April 2026, particularly as regards access to contribution incentives and the management of mandatory communications.Pending the … Continued<\/a><\/p>\n","protected":false},"author":12,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[666],"tags":[],"area":[],"collana":[],"competenza":[],"class_list":["post-69902","post","type-post","status-publish","format-standard","hentry","category-news-en"],"acf":[],"yoast_head":"\nInsight No. 392 of may 25, 2026 - LEXIA<\/title>\n<meta name=\"description\" content=\""Rights and Duties in the Employment Relationship" - 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