Italy: The 2017 Italian Financial Law: News Concerning Labor, Family, And Transportation


According to the 2017 Italian Financial Law, employers are exonerated from social security contributions concerning new employees hired with undetermined term contracts, including apprenticeships, from 1 January 2017 through 31 December 2018. The foregoing exemption is valid for no longer than 36 months, for a maximum of € 3,250 per year.

The exemption is granted only to employers who hire students – with undetermined term contracts and within 6 months of graduation – who had already been hired for periods of work-school alternation or internships in order to obtain titles and professional diplomas.


The 2017 Italian Financial Law considerably amends the rules, introduced by the 2016 Italian Financial Law, governing partial tax relieves (consisting in a 10% tax in substitution of individual income tax and additional rates) for performance bonuses and profit sharing, widening their fields of application and increasing the values on which to base the fiscal relief.

In particular (starting from 2017):

  • the benefit concerns workers with employment income not exceeding € 80,000 in the year prior to the one in which the performance bonus or the share of the profit was received (in 2016 the limit was set at € 50,000);
  • the maximum overall amount on which to apply the 10% substitute tax is € 3,000; said limit is raised to € 4,000 for those businesses where employees are included on an equal level in the work organization (in 2016 the limit was set at € 2,500).

Employees receiving the performance bonus or shares of the profit have the option of transforming, in whole or in part, the sum they are entitled to in benefits, and thus benefit from the related tax and social security reliefs.

The foregoing law also holds that the individual sums and values, such as shared cars, loans to employees and similar situations, buildings loaned for use, railway transport ser-vices, do not form part of the employee's income and are not subject to the 10% substitute tax, even where they are enjoyed, by choice of the employee, in substitution of the bonus in cash.


The 2017 Italian Financial Law cuts the contribution rate down to 25% for self-employed workers (who has a VAT position) who are registered under the INPS separate pension fund, and who are not retired or registered under any other mandatory social security regime.

The 24% contribution rate for self-employed professionals already registered in other mandatory social security schemes remains, instead, unvaried.

By contrast, in 2017 the contribution rate for workers registered in a separate management scheme who are employed in collaboration contracts (so called "") and who are not retired or registered under other mandatory social security schemes will be increased to 32%.


The 2017 Italian Financial Law extends the provision, hither-to envisioned by Law No. 92/2010 (so-called "Legge For-nero") only for the 2013-2016 term, by which employers are exonerated from payment of a sum equal to 41% of the monthly unemployment benefit maximum (currently NASpI, formerly ASpI) for every 12 months of seniority in the last 3 years, which is due when undetermined term employment contracts are terminated for any of the reasons giving right to unemployment benefits, if the procurement contract was terminated because it was transferred or, in the construction sector, because the activity has been completed or the work-site has been closed down.


Leaves of absence to which female employees and fixed-term workers are entitled by reason of (duly certified) protection programs for gender-related violence are now ex-tended to self-employed workers as well.

The foregoing female workers are entitled to leaves of absence from work, for protection reasons, for a maximum period of 3 months. During such leave, the worker is entitled to:

  • an allowance, paid for by the National Institute of Social Insurance, equal to the last salary, if employed;
  • a daily allowance, equal to 80% of the minimum level of the daily compensation established for minimum social insurance contribution, depending on the worker's level of employment (the limit was set at € 47.68 in 2016).


The 2017 Italian Financial Law contains measures in support of parenthood, meant as the balancing of one's professional and family life, such as the extension to 2017 and 2018 of mandatory leaves of absence from work for fathers, and the extension of nursery school or baby-sitting vouchers.

In 2017 employed fathers will be allowed to take two days of paid leave of absence within the first five months from the child's birth; the days will be increased to four in 2018.

The foregoing leave of absence is governed by the Ministerial Decree issued on 22 December 2012, pursuant to which the father may take said leave at the same time of and in addition to the mother's maternity leave. Furthermore, mandatory leave of absence applies to adoption and foster care as well.


In order to provide support for families and incentives for increasing birth rates, a new revolving fund, called "Fund in support of birth rates", has been established within the Presidency of the Council of Ministers. The aim of the fund is to promote access to finance for families with one or more children, born or adopted from 1 January 2017, through direct guarantees issued to banks and financial intermediaries, in the form of sureties as well.

Moreover, starting from 1 January 2017 giving birth or adopting minors entitles to receive a bonus of € 800.

For children born after 1 January 2016, the 2017 Italian Financial Law also provides for a yearly € 1,000 bonus, calibrated for 11 months, destined to the cover attendance fees of public or private nursery schools, as well as the introduction of forms of home support for children under the age of three who are affected by severe and chronic health conditions.


In order to simplify and rationalize the system of vehicle taxation without increasing public expenditure, the possibility of collective payment (provided for by article 7, paragraph 1, of Law No.99/ 2009) was extended to businesses with cars and trucks held by virtue of ownership, usufruct, title retention agreements, or lease contracts.


The 2017 Italian Financial Law amends the "Consolidated Text of legislative provisions relating to duties on production and consumption and related criminal and administrative penalties" by adding a new paragraph 15 bis to article 6, headed "Circulation of goods subject to excise tax". Pursuant to the new paragraph 15 bis, "Tanker trucks and barges that are used for the transportation of goods and are subject to excise tax under a customs suspensive arrangement must have a tracking system and a system for the measurement of the unloaded cargo. Terms and conditions under which this provision applies will be determined by the Director of the Customs Agency".


A series of measures, with the aim of increasing the competitiveness of businesses producing goods and services for the ground public transportation industry and the creation of intelligent transportation systems, are scheduled within the context of the national strategic plan for sustainable mobility, enacted for the renewal of the fleets of local and regional public transport bus services and for the promotion and improvement of air quality, through the use of innovative technologies. The measures, which are meant to implement international agreements and European Union legislation, will involve support to productive investments aimed at the transition towards more modern and sustainable production methods, as well as the development of alternative fuel systems.

The measures to be enacted consistently with the national strategic plan must be regulated by 31 December 2017, with a decree issued jointly by the Minister for economic development, the Minister of economy and finance, and the Minister of transport and infrastructure.

The national strategic plan for sustainable mobility must be approved by 30 June 2017 with a specific decree by the President of the Council of Ministers, upon a joint proposal from the Minister for Transport and Infrastructure, the Minister of economic development, the Minister of Economy and Finance, and the Minister of the environment and land and water conservation.


The 2017 Italian Financial Law introduces new measures safeguarding personal data, national security, competition and employment with respect to activities conducted by call centers.

In particular, if businesses wish to locate or outsource their call center activities in an extra-EU country, they must, at least 30 days before the transfer, give notice to the following public authorities: (i) the Minister of Labor and Social Security, and the national labor Inspectorate; (ii) the Minister of economic development; (iii) the Data Protection Authority.

Businesses who have located or outsourced their call center activities in an extra-EU country before the entry into force of the 2017 Italian Financial Law are required to give notice to the foregoing authorities by 1 May 2017.

The 2017 Italian Financial Law establishes pecuniary administrative sanctions where notices are omitted or delayed: namely, each omitted or delayed notice of localization or outsourcing of call center activity in an extra-EU country is punished with a pecuniary administrative sanction of € 150,000.

The transferor and the extra-EU transferee shall be jointly liable for the sanctions.

Finally, the 2017 Italian Financial Law holds that when a user makes a call to, or receives a call from, a call center, he has the right to be informed in advance on the geo-graphical whereabouts of the operator speaking, as well as on the possibility to require that the service be conveyed through an operator located within national borders or within an EU Member State.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

To print this article, all you need is to be registered on

Click to Login as an existing user or Register so you can print this article.

Some comments from our readers…
“The articles are extremely timely and highly applicable”
“I often find critical information not available elsewhere”
“As in-house counsel, Mondaq’s service is of great value”

Related Topics
Related Articles
Up-coming Events Search
Font Size:
Mondaq on Twitter
Mondaq Free Registration
Gain access to Mondaq global archive of over 375,000 articles covering 200 countries with a personalised News Alert and automatic login on this device.
Mondaq News Alert (some suggested topics and region)
Select Topics
Registration (please scroll down to set your data preferences)

Mondaq Ltd requires you to register and provide information that personally identifies you, including your content preferences, for three primary purposes (full details of Mondaq’s use of your personal data can be found in our Privacy and Cookies Notice):

  • To allow you to personalize the Mondaq websites you are visiting to show content ("Content") relevant to your interests.
  • To enable features such as password reminder, news alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our content providers ("Contributors") who contribute Content for free for your use.

Mondaq hopes that our registered users will support us in maintaining our free to view business model by consenting to our use of your personal data as described below.

Mondaq has a "free to view" business model. Our services are paid for by Contributors in exchange for Mondaq providing them with access to information about who accesses their content. Once personal data is transferred to our Contributors they become a data controller of this personal data. They use it to measure the response that their articles are receiving, as a form of market research. They may also use it to provide Mondaq users with information about their products and services.

Details of each Contributor to which your personal data will be transferred is clearly stated within the Content that you access. For full details of how this Contributor will use your personal data, you should review the Contributor’s own Privacy Notice.

Please indicate your preference below:

Yes, I am happy to support Mondaq in maintaining its free to view business model by agreeing to allow Mondaq to share my personal data with Contributors whose Content I access
No, I do not want Mondaq to share my personal data with Contributors

Also please let us know whether you are happy to receive communications promoting products and services offered by Mondaq:

Yes, I am happy to received promotional communications from Mondaq
No, please do not send me promotional communications from Mondaq
Terms & Conditions (the Website) is owned and managed by Mondaq Ltd (Mondaq). Mondaq grants you a non-exclusive, revocable licence to access the Website and associated services, such as the Mondaq News Alerts (Services), subject to and in consideration of your compliance with the following terms and conditions of use (Terms). Your use of the Website and/or Services constitutes your agreement to the Terms. Mondaq may terminate your use of the Website and Services if you are in breach of these Terms or if Mondaq decides to terminate the licence granted hereunder for any reason whatsoever.

Use of

To Use you must be: eighteen (18) years old or over; legally capable of entering into binding contracts; and not in any way prohibited by the applicable law to enter into these Terms in the jurisdiction which you are currently located.

You may use the Website as an unregistered user, however, you are required to register as a user if you wish to read the full text of the Content or to receive the Services.

You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these Terms or with the prior written consent of Mondaq. You may not use electronic or other means to extract details or information from the Content. Nor shall you extract information about users or Contributors in order to offer them any services or products.

In your use of the Website and/or Services you shall: comply with all applicable laws, regulations, directives and legislations which apply to your Use of the Website and/or Services in whatever country you are physically located including without limitation any and all consumer law, export control laws and regulations; provide to us true, correct and accurate information and promptly inform us in the event that any information that you have provided to us changes or becomes inaccurate; notify Mondaq immediately of any circumstances where you have reason to believe that any Intellectual Property Rights or any other rights of any third party may have been infringed; co-operate with reasonable security or other checks or requests for information made by Mondaq from time to time; and at all times be fully liable for the breach of any of these Terms by a third party using your login details to access the Website and/or Services

however, you shall not: do anything likely to impair, interfere with or damage or cause harm or distress to any persons, or the network; do anything that will infringe any Intellectual Property Rights or other rights of Mondaq or any third party; or use the Website, Services and/or Content otherwise than in accordance with these Terms; use any trade marks or service marks of Mondaq or the Contributors, or do anything which may be seen to take unfair advantage of the reputation and goodwill of Mondaq or the Contributors, or the Website, Services and/or Content.

Mondaq reserves the right, in its sole discretion, to take any action that it deems necessary and appropriate in the event it considers that there is a breach or threatened breach of the Terms.

Mondaq’s Rights and Obligations

Unless otherwise expressly set out to the contrary, nothing in these Terms shall serve to transfer from Mondaq to you, any Intellectual Property Rights owned by and/or licensed to Mondaq and all rights, title and interest in and to such Intellectual Property Rights will remain exclusively with Mondaq and/or its licensors.

Mondaq shall use its reasonable endeavours to make the Website and Services available to you at all times, but we cannot guarantee an uninterrupted and fault free service.

Mondaq reserves the right to make changes to the services and/or the Website or part thereof, from time to time, and we may add, remove, modify and/or vary any elements of features and functionalities of the Website or the services.

Mondaq also reserves the right from time to time to monitor your Use of the Website and/or services.


The Content is general information only. It is not intended to constitute legal advice or seek to be the complete and comprehensive statement of the law, nor is it intended to address your specific requirements or provide advice on which reliance should be placed. Mondaq and/or its Contributors and other suppliers make no representations about the suitability of the information contained in the Content for any purpose. All Content provided "as is" without warranty of any kind. Mondaq and/or its Contributors and other suppliers hereby exclude and disclaim all representations, warranties or guarantees with regard to the Content, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. To the maximum extent permitted by law, Mondaq expressly excludes all representations, warranties, obligations, and liabilities arising out of or in connection with all Content. In no event shall Mondaq and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use of the Content or performance of Mondaq’s Services.


Mondaq may alter or amend these Terms by amending them on the Website. By continuing to Use the Services and/or the Website after such amendment, you will be deemed to have accepted any amendment to these Terms.

These Terms shall be governed by and construed in accordance with the laws of England and Wales and you irrevocably submit to the exclusive jurisdiction of the courts of England and Wales to settle any dispute which may arise out of or in connection with these Terms. If you live outside the United Kingdom, English law shall apply only to the extent that English law shall not deprive you of any legal protection accorded in accordance with the law of the place where you are habitually resident ("Local Law"). In the event English law deprives you of any legal protection which is accorded to you under Local Law, then these terms shall be governed by Local Law and any dispute or claim arising out of or in connection with these Terms shall be subject to the non-exclusive jurisdiction of the courts where you are habitually resident.

You may print and keep a copy of these Terms, which form the entire agreement between you and Mondaq and supersede any other communications or advertising in respect of the Service and/or the Website.

No delay in exercising or non-exercise by you and/or Mondaq of any of its rights under or in connection with these Terms shall operate as a waiver or release of each of your or Mondaq’s right. Rather, any such waiver or release must be specifically granted in writing signed by the party granting it.

If any part of these Terms is held unenforceable, that part shall be enforced to the maximum extent permissible so as to give effect to the intent of the parties, and the Terms shall continue in full force and effect.

Mondaq shall not incur any liability to you on account of any loss or damage resulting from any delay or failure to perform all or any part of these Terms if such delay or failure is caused, in whole or in part, by events, occurrences, or causes beyond the control of Mondaq. Such events, occurrences or causes will include, without limitation, acts of God, strikes, lockouts, server and network failure, riots, acts of war, earthquakes, fire and explosions.

By clicking Register you state you have read and agree to our Terms and Conditions