The principle of the irreducible remuneration: regulatory developments on the subject.
In Order No. 8402 of 3 April 2026, the Supreme Court once again ruled on the issue of the non-reducibility of remuneration, focusing on the legislative amendments affecting Article 2103 of the Civil Code. Today, employers and employees may enter into agreements, in a protected setting, to reduce remuneration, provided that this ensures the safeguarding […]
Tax regime for “impatriate” workers: terms and conditions of the Italian regulation
28 April 2026
Employment relationship, Self-employment relationship, Transnational employment relationships
The tax benefits granted to “impatriate” workers represent a particularly significant incentive used by a large number of workers who choose to relocate to Italy. This article intends to analyse the national regulations, focusing on the main aspects of their application and the eligibility requirements set forth in the relevant legislation. Section 5 of Legislative […]Employment relationship, Self-employment relationship, Transnational employment relationships
HR Tip | APRIL 2026 – The transfer of an undertaking
The transfer of a business unit is a key tool in corporate reorganization processes, particularly in contexts characterized by the need to improve efficiency, specialize, or outsource specific activities. The concept of a business unit requires the existence of an economically organized entity with functional autonomy, capable of continuing its operations even under the transferee. […]The coexistence of part time employment relationships and self-employment works: the latest “joint” contracts
The so-called “joint” contract was recently revised by Law No. 203/2024 (“Collegato Lavoro”, in Italian), allowing the same individual to hold both a part-time permanent employment relationship and a contract for self-employment with a single employer, provided that the employer has at least 250 employees and that the two activities are clearly and documentarily separate […]The harmonisation of Member States’ legislation on collective redundancies
On June 19th, 2025, the Court of Justice of the European Union issued its judgment in Case C-419/24, providing clarification regarding the principal purpose of Directive 98/59/EC concerning collective redundancies. The Court reaffirmed that each Member State retains the authority to establish provisions that are more advantageous to workers. Directive 98/59/EC sets EU rules on […]