{"id":74708,"date":"2026-09-28T10:54:42","date_gmt":"2026-09-28T08:54:42","guid":{"rendered":"https:\/\/www.lexia.it\/?p=74708"},"modified":"2026-09-28T10:54:44","modified_gmt":"2026-09-28T08:54:44","slug":"insight-405-september-28-2026","status":"publish","type":"post","link":"https:\/\/www.lexia.it\/en\/2026\/09\/28\/insight-405-september-28-2026\/","title":{"rendered":"”Rights and Duties in Employment Relationships” – Insight No. 405 of september 28, 2026"},"content":{"rendered":"\n

10 September 2026
Trade union relations
Mandatory trade union information and consultation apply even where no collective agreement is applied<\/strong>
Court of Cassation, Labour Division<\/em><\/h3>\n\n\n

A company that did not apply any collective agreement had refused any form of dialogue with the trade union organisations requesting information and consultation, arguing that it was not bound by the procedures laid down in collective bargaining.
The Supreme Court held that the obligations to inform and consult workers are mandatory in nature. The law contains a sufficiently determined minimum core of the obligation and refers to collective bargaining only for the definition of the arrangements needed to ensure its effectiveness. An employer that does not apply any collective agreement is therefore not released from the statutory obligation and must put in place suitable arrangements to ensure the information and consultation of workers’ representatives.
The employer remains free to adopt arrangements different from those provided for by collective bargaining, which may serve as a technical reference, provided that they are effective. An a priori refusal of any dialogue, where it prevents the implementation of the statutory obligations of information and consultation and affects the representative capacity of the trade union, may constitute conduct detrimental to trade union rights (condotta antisindacale). The Court therefore dismissed the company’s appeal.<\/p>\n\n\n

7 August 2026
Remuneration and benefits
Meal vouchers and missed breaks: compensation does not constitute taxable income<\/strong>
Italian Revenue Agency<\/em><\/h3>\n\n\n

A company had to comply with numerous judgments that had awarded employees compensation for the failure to take a break during shifts longer than six hours and for the failure to provide meal vouchers or the substitute canteen service. The question concerned the tax treatment of the sums to be paid, including interest and revaluation.
The tax authority distinguishes between sums that replace income not received and sums that make good a loss suffered. Only the former are taxable.
In the case examined, the compensation did not remunerate work performed and did not represent the monetisation of the meal. Instead, it served to compensate for the harm resulting from the missed break, while the value of the meal voucher was used merely as a practical criterion for quantifying the damage.
It follows from this characterisation that the sums paid to the workers are not relevant for income tax purposes. The same applies to interest and revaluation, because they follow the nature of the principal claim.<\/p>\n\n\n

8 July 2026
Executives
Public employment: a managerial appointment arises only upon signing of the contract<\/strong>
Court of Cassation, Labour Division<\/em><\/h3>\n\n\n

The Supreme Court upheld the rejection of the claim brought by a candidate for the post of director of an Archaeological Park, who sought the award of the managerial appointment or, in the alternative, damages. His appointment had been informally announced in advance, but neither the formal act of award nor the subsequent contract had been adopted.
In contractualised public employment, the managerial relationship arises only upon signing of the contract. The unilateral act of award of the appointment, adopted by the administration in the exercise of its private law powers, is relevant at organisational level and for internal control purposes, but does not establish the relationship and is not equivalent to an offer of contract. It is the contract that defines the remuneration, taking into account collective bargaining, the responsibilities assigned, and the objectives and results to be achieved.
Compensation for breach of legitimate expectation may apply where an act of award that has already been formalised is amended or withdrawn before the contract is signed. In the case examined, however, the mere informal announcement of the appointment was not sufficient, as there was neither the formal act nor the contract; the appeal was therefore dismissed.<\/p>\n\n\n

4 June 2026
Social safety nets
CIGS is compatible with secondment: the employer may suspend a seconded worker too<\/strong>
Court of Cassation, Labour Division<\/em><\/h3>\n\n\n

A worker, employed by a publishing company but seconded to another company, had been placed on extraordinary wage integration (CIGS, Cassa Integrazione Guadagni Straordinaria) by the seconding employer. INPS had subsequently cancelled the related notional contributions and revoked her early retirement pension, arguing that the employee, being seconded, was not assigned to the production unit affected by the suspension.
The Supreme Court ruled out any incompatibility between secondment and CIGS. Secondment merely alters the way in which the work is performed and does not transfer the employment relationship: the seconding employer retains ownership of the relationship, the pay and contribution obligations, and the powers to manage the suspension from work.
Therefore, if the seconding company is admitted to CIGS and the worker falls within the scope of the procedure, the worker may be placed on wage integration even while working at the host company. It remains necessary that the secondment be genuine: in the absence of fraud, the seconding employer may include the seconded employee in CIGS as well. The Court therefore dismissed the appeal brought by INPS.<\/p>\n\n\n

10 June 2026
Part time employment
Part time in form only: screenshots of shifts may prove full time work<\/strong>
Tribunal of Messina<\/em><\/h3>\n\n\n

The Tribunal of Messina awarded a worker, formally part time for 20 hours a week, the pay and contribution differences accrued for the additional work actually performed. The conversion from full time to part time had taken place a few days after hiring, but the evidence showed that the employee had continued to work about nine hours a day for five days a week, plus a sixth day of four or five hours, exceeding 48 hours per week overall.
For evidentiary purposes, screenshots of WhatsApp chats containing photographs of the shifts also carried weight. Referring to case law of the Court of Cassation, the Tribunal held that such messages, as computer reproductions falling within Article 2712 of the Civil Code, are admissible as documentary evidence and constitute full proof if the opposing party does not specifically dispute their conformity with the facts represented. In this case, the company’s challenge was held to be insufficient, also in light of the witness testimony and the failure to produce the actual shifts relating to the same days.
Having established full time work, the Tribunal also awarded the supplements for daytime and night time overtime and for Sunday work, while rejecting the claims relating to the period before the formalised hiring, to a higher classification, and to untaken holidays and public holidays.<\/p>\n\n\n

15 April 2026
Null dismissal
Null dismissal: no obligation to retransfer shares under the incentive plan<\/strong>
Court of Cassation, Labour Division<\/em><\/h3>\n\n\n

A bank executive had joined an incentive plan which, upon termination of the employment relationship, provided for an obligation to retransfer to the other shareholders the company shares purchased at a symbolic price. His dismissal was subsequently declared null and void because retaliatory, with an order for reinstatement.
The Supreme Court held that, in such a situation, the condition to which the plan linked the obligation to transfer cannot be considered fulfilled. The nullity of the dismissal in fact renders the act ineffective ab origine and prevents the employment relationship from being regarded as legally terminated. A different interpretation would allow the employer to cause the loss of the shares, even by means of an arbitrary dismissal, circumventing the incentive and retention purpose recognised in the plan.
The judgment was therefore quashed and remitted. The court to which the case is remitted will have to ascertain the subsequent fate of the relationship: the executive had in fact stated that he had opted for the indemnity in lieu of reinstatement, a choice which extinguishes the relationship at the time of its notification and requires the fulfilment of the condition laid down in the plan to be assessed as at that date.<\/p>\n\n\n

2 September 2026
Personnel administration
Precautionary suspension: restitutio in integrum where the final sanction does not justify the period served<\/strong>
Court of Cassation, Labour Division<\/em><\/h3>\n\n\n

A public employee had been suspended from service as a precautionary measure for almost six years pending criminal proceedings. At the conclusion of the disciplinary proceedings, the suspension from service was reduced to 30 days, but the administration had not paid the pay differences relating to the period of precautionary suspension.
The Supreme Court clarified that precautionary suspension is interim and not punitive in nature. Where the final disciplinary sanction is not imposed or is of such a magnitude as not to justify the period of suspension served, the employee is entitled to restitutio in integrum (full restoration of the employee’s economic position) for the excess period, unless the employee was objectively unable to perform the work.
Such impossibility does not arise merely because the worker is subject to an obligation of residence or to sign in at the police station, nor in the case of house arrest accompanied by authorisation to carry out work. Such measures do not, of themselves, justify the prolongation of the mandatory precautionary suspension or the exclusion of the reconstruction of the employee’s pay entitlement. The judgment of the Court of Appeal was therefore quashed and remitted.<\/p>\n","protected":false},"excerpt":{"rendered":"

10 September 2026Trade union relationsMandatory trade union information and consultation apply even where no collective agreement is appliedCourt of Cassation, Labour Division A company that did not apply any collective agreement had refused any form of dialogue with the trade union organisations requesting information and consultation, arguing that it was not bound by the procedures … 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-74708","post","type-post","status-publish","format-standard","hentry","category-news-en"],"acf":[],"yoast_head":"\nInsight No. 405 of September 28, 2026 - LEXIA<\/title>\n<meta name=\"description\" content=\""Rights and Duties in the Employment Relationship" - Insight No. 405, September 28, 2026 - 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