Remote Working Legislation, Laws & Regulations in Italy

In the Italian legal system, remote working is structured through two distinct arrangements, namely telelavoro and lavoro agile (also referred to as ‘smart working’), which differ in terms of features and regulatory framework.

Under the former arrangement (governed in the private sector by the Interconfederal Agreement of 9 June 2004), the employee’s activity is carried out on a regular basis outside the employer’s premises, from a fixed and predetermined workstation, generally located at the employee’s home. Under the latter arrangement, work may be performed without a fixed location, both within and outside the employer’s premises.

In the case of telelavoro, a stringent regulatory framework applies, both from an organisational perspective – where the employee is required, for example, to comply with working hours similar to those applicable on-site – and from a health and safety standpoint, as the employer is subject to strict obligations. These include verifying that the workstation complies with requirements relating to space, lighting and ventilation, as well as ensuring the proper functioning of the technological equipment provided. By contrast, lavoro agile is characterised by a greater degree of flexibility and by a simplification of the organisational and administrative requirements imposed on the employer. It is therefore more widely used in practice, whereas telelavoro remains relatively limited in its application.

For the purposes of the present questionnaire, reference will be made exclusively to lavoro agile.

Remote working (that is, lavoro agile) is primarily governed by Law No. 81 of 22 May 2017, as well as by the National Protocol on Remote Working of 7 December 2021, which, although not legally binding, sets out guidelines agreed between the Government and the social partners for the proper implementation of such arrangements within collective bargaining at both sectoral and company level.

This regulatory framework does not introduce a new form of employment relationship but rather governs the ways in which the employee’s activity may be performed, with the aim of enhancing business competitiveness and promoting the reconciliation of professional and private life.

Although collective bargaining agreements play a significant role in the reconciliation of professional and private life, remote working is implemented through an individual written agreement, which must expressly regulate:

• the modalities for performing the work activity;
• the exercise of managerial and supervisory powers;
• the work tools and equipment;
• the daily and weekly rest periods;
• the right to disconnect.

Pursuant to the National Protocol, the employee is free to choose the place where remote working is carried out, provided that such location presents characteristics enabling the proper performance of work duties under conditions of safety and confidentiality, including in relation to the processing of company data and information, as well as connectivity requirements with corporate systems. Accordingly, the individual agreement will identify a place of work outside the employer’s premises that is suitable to ensure secure access to the company’s IT environment.

In this respect, the National Protocol refers to collective bargaining the possibility of identifying locations deemed unsuitable for remote working on grounds of personal safety or the protection, secrecy and confidentiality of data.

The law expressly provides that remote working must be adopted through an agreement between the parties. Consequently, the employer may not impose remote working or decide to continue it without the employee’s consent. The return to work at the employer’s premises is governed by the agreement itself and takes place upon expiry of the term provided therein or upon termination thereof.

There is no right for the employee to obtain remote working arrangements. However, the law provides that priority access to such arrangements — rather than an unconditional right — is granted to:

• employees with children up to 12 years of age (or without age limits in the case of disability);
• employees with serious and certified disabilities;
• employees falling within the definition of family caregivers (persons providing assistance).

Furthermore, under the applicable legal framework, a prohibition of discrimination applies. Therefore, an employee who requests remote working may not be subjected, on that ground, to disciplinary sanctions, demotion, dismissal or transfer.

The employer is responsible for the safety and proper functioning of the technological tools used; however, the law does not require that such tools be necessarily provided by the employer and, therefore, their identification is left to the individual agreement.

The National Protocol merely specifies that the use of company equipment is preferable and that, in the event of the use of personal devices, adequate security standards must be ensured.

In light of the above, certain collective agreements — such as that applicable to data processing centres — provide that IT tools for remote working must be supplied by the company and that the employee is required to use them in accordance with the instructions issued by the employer.

The law does not provide for an obligation on the employer to reimburse expenses incurred in connection with remote working. Accordingly, this aspect is regulated by the individual agreement and by the applicable collective bargaining agreements.

No statutory allowance is due. Additional payments (allowances, lump sums or reimbursements) may be granted in accordance with collective or individual agreements.

Given that remote working is characterised by the absence of a fixed workplace, it is necessary to adapt preventive obligations to changing and variable contexts.

Health and safety protection is therefore based on the employer’s responsibility and the employee’s cooperation. In particular:

• the employer acts as guarantor of the worker’s health and safety when the activity is performed remotely;
• the employer must provide the employee and the works council representative with a written information notice, at least annually, identifying the general and specific risks associated with remote working;
• the employee is required to cooperate in the implementation of the preventive measures established by the employer.

Regulation of monitoring powers: the employee must be adequately informed in writing, in a clear and transparent manner, about the possible monitoring activities that may be carried out by the employer, and the use of IT tools must be governed by an internal policy. In the absence of these conditions, the information collected through monitoring carried out on company tools cannot be used in any way within the employment relationship. Furthermore, according to the guidelines of the Italian Data Protection Authority, monitoring of work activity through IT tools may never be indiscriminate or continuous, and monitoring measures must always comply with the principle of proportionality in order to safeguard the employee’s privacy.

Right to disconnect: the employer must respect the daily and weekly rest periods provided for in the individual agreement and implement all technical and organisational measures necessary to ensure the employee’s disconnection from work equipment.

Mandatory communications: the employer must notify electronically the Ministry of Labour of the employees involved and the duration of the remote working period.

See previous answer.

Employees working remotely are entitled to the same economic and regulatory treatment as employees performing the same duties at the employer’s premises.

This principle of equal treatment applies with reference to:

• comparable employees within the same undertaking who are not working remotely;
• applicable collective bargaining agreements, which establish the minimum levels of remuneration, rights and working conditions to be guaranteed to all employees.

Accordingly, it is not permitted to reduce remuneration or other economic components on the basis of the employee’s individual cost savings (for example, reduced commuting expenses), as this would be in breach of the principle of equal treatment.

The same principle also applies to:

• performance-related bonuses provided for under second-level collective bargaining agreements;
• welfare benefits established by collective agreements;
• career progression, training initiatives and any other opportunities for the development and advancement of professional skills.

Employees are required to:

• cooperate in the implementation of safety measures in the performance of work activities;
• comply with the agreed methods of work performance;
• use work equipment properly;
• comply with company policies, in particular with regard to IT security and data protection;
• ensure availability during any agreed time slots.

According to the applicable regulatory framework (most recently, the Decree of the Ministry of the Interior of 29 February 2024), highly qualified non-EU nationals may obtain a specific visa and residence permit allowing them to reside in Italy while working remotely for a foreign employer (so-called ‘digital nomads’).

In order to obtain such a visa, the worker must carry out a highly qualified professional activity on a remote basis and demonstrate the availability of sufficient financial resources, valid health insurance coverage in Italy and suitable accommodation.

Under Italian law, certain provisions govern work performed abroad (including insurance coverage, social security and pension contributions, employment law provisions where applicable, and tax rules). However, no distinction is made depending on whether the activity is carried out at the foreign employer’s premises, at the premises of another company or, alternatively, on a remote basis by the employee.

Where the employment relationship, carried out abroad on a remote working basis, is governed by Italian law, the entire Italian regulatory framework applicable to subordinate employees shall apply.

No specific provision applies to remote work abroad. Therefore, as a general rule, social security contributions are payable in the country where the work activity is performed. However, under EU Regulations and the applicable bilateral social security agreements, it is possible to remain subject to the Italian social security system, provided that certain conditions and limitations are satisfied.

For employees assigned to countries with which Italy has not entered into a social security agreement, Italian social security contributions are due on a notional basis (Law No. 398/1987).

here is no specific tax regime applicable to remote work performed temporarily abroad. Accordingly, general principles apply, which may be grouped into three main areas.

Tax residence of the employee

Individuals who are tax resident in Italy are subject to taxation on their worldwide income, whereas non-residents are taxed only on income produced in Italy. It is therefore essential to determine whether an employee performing activities abroad will retain tax residence in Italy.

In this respect, an individual is deemed tax resident in Italy if, for the greater part of the tax year (that is, more than 183/184 days in a calendar year), at least one of the following conditions is met:

• habitual abode in Italy;
• centre of personal and family interests in Italy;
• physical presence in Italy;
• registration in the Italian resident population register.

Taxation of employment income

Employment income is generally considered to be sourced in the country where the work is physically performed. Accordingly, if the employee retains tax residence in Italy, taxation will apply to worldwide employment income. Conversely, if tax residence is not retained, only income attributable to employment activity carried out in Italy will be subject to taxation. In all cases, the application of any relevant Double Tax Treaty must be verified.

Corporate tax issues (permanent establishment)

Where the employee operates abroad on a stable basis, there may be a risk that a permanent establishment of the employer is deemed to arise in that jurisdiction. This may generally occur where the activity carried out abroad is sufficiently stable and connected to the employer’s business (for example, through the continuous use of a fixed place or the performance of activities involving clients or suppliers).

Recent amendments to the OECD Commentary on Article 5 of the Model Convention (2025 update) clarify that:

• remote work abroad does not automatically give rise to a permanent establishment;
• relevance is given, inter alia, to whether the worker operates from abroad for a significant portion of time (indicatively more than 50% on an annual basis);
• it is necessary to assess whether there is an economic or organisational rationale for carrying out the activity in that country (for example local clients or market development).

In any event, the assessment must be carried out on a case-by-case basis.

From an immigration law perspective:

• EU citizens benefit from the principle of free movement;
• non-EU citizens must hold an appropriate residence permit.

The considerations outlined above in relation to the ‘digital nomad’ framework remain applicable.