Sommario
One-off payment for Metalworkers (Industry)
The most recent renewal of the ‘metalmechanics industry’ collective agreement (CNEL code C011) signed on 22 November 2025 provided for a one-off contribution fee of EUR 30 for each year of its validity (2026-2027-2028), to be paid to the stipulating unions (FIM-FIOM-UILM).
- Recipients: non-unionised workers (excluding union members and absentees unable to manage the form)
- Application: payroll deduction (June 2026)
- Mechanism: ‘silence-consent’ in the event of a refusal
From an operational point of view, it is necessary for the employer to proceed with the transmission of appropriate information to the employees, with the delivery of a form with the April pay slip and with the collection of the answers by 15 May 2026.
Information System for Social and Labour Inclusion (SIISL)
On 1 April 2026, the experimental phase for joining SIISL – a compulsory portal for those who want to access relief and contribution bonuses on new hires – has kicked off.
Employers who want to benefit from social security reliefs or incentives will have to publish their open job positions on the SIISL portal (https://siisl.lavoro.gov.it/#/).
The implementing ministerial decree is awaited for the time being: no precise date for the end of the experimental phase is specified; thus, it is not compulsory to use the SIISL for the time being.
Salary transparency
Directive (EU) 2023/970 introduces a system of “wage transparency” by imposing new obligations on companies – since recruitment – including a compulsory indication of wages and a ban on queryin past salary levels. The main changes for employers, as of 7 June 2026, relate to various aspects of the employment relationship. Employees get more protections, including the right to information, reversal of the burden of proof and compensation in case of discrimination. Employers:
- must make salary criteria and data on salary levels accessible, including all salary components;
- For companies with more than 100 employees, the “gender pay gap” is to be monitored, with mandatory action if it exceeds 5 per cent. Critical issues remain on definitions of “equal value”, data management, privacy and compliance costs, especially for SMEs.
Contribution of severance pay to the treasury fund
From 1 January 2026, depending on employee population thresholds, TFR must be paid into the INPS Treasury Fund instead of being accrued within company accounts.
The rule concerns private sector employees who do not participate in supplementary pension schemes; new employees hired after 1 July 2026 must choose within 60 days the destination of the severance pay.
The obligation depends on company size (≥60 employees in 2026-27, then decreasing thresholds) and is irreversible once activated.
No substantial changes for employees: no economic loss, same rules for accrual, liquidation and possibility of advance payment.
It remains possible to allocate the severance pay to pension funds, with the tax deductibility limit increased to EUR 5,300 per year.
Automatic membership of supplementary pension schemes
As of 1 July 2026, newly recruited workers in the private sector (excluding domestic workers) will be automatically enrolled, if they do not opt out of the supplementary pension scheme within 60 days.
Membership is to the complementary fund provided for by the applicable CCNL. In the absence of agreements, it will be allocated to the “residual” fund.
Automatic membership also includes the minimum employer and employee contributions, as well as severance pay.