In brief

This publication features the latest Employment developments in Italy.

New laws and regulations

Whistleblowing Directive: implementation expected in December

According to the latest European Delegation Act approved by the Italian Parliament, EU Directive No. 2019/1937 (so-called Whistleblowing Directive) is expected to be implemented by the Italian Government no later than 10 December 2022. We will keep you posted with all relevant news as soon as the official text of the law is published.

New tax exemption on fringe benefits

Within the context of a law allocating resources to fight the current downturn in the economy, the Italian Government approved new provisions that call for tax exemption on fringe benefits to be raised to EUR 3,000 (the previous level of tax exemption was EUR 600 for 2022).

New delocalization law

We have been expecting new provisions on delocalization and shutdown of plants involving the dismissal of more than 50 employees for some time now and the new law has been approved by Italian Parliament (you can read more in our latest newsletter on the matter here). In particular, for employers who employ on average 250 employees and who intend to dismiss 50 or more employees, the new law provides that they must inform the unions and competent administrative authorities of their intention to proceed with a collective dismissal at least 180 days before starting said collective procedure. This means that the total timing for consultation in these...

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