ANNUAL LAW ON SMALL AND MEDIUM-SIZED ENTERPRISES: THE NEW FEATURES IN THE LABOR FIELD
On 4 March 2026 the Senate of the Italian Republic, following the modifications by the Italian Chamber of Deputies, definitively approved the text of the draft law (DDL) No. 1484-B concerning the annual law on small and medium-sized enterprises (PMI), which will enter into force as law once it is published in the Official Gazette of the Italian Republic.
The legal text outlines measures for the protection and development of small and medium-sized enterprises.
It includes specific provisions intersecting with labor law, which establish:
- on a pilot basis for the years 2026 and 2027 and subject to certain conditions, incentivized part-time work to facilitate the transition to retirement, aimed at promoting generational turnover through the simultaneous hiring of full-time and permanent employees aged 34 or younger (Art. 6);
- certain amendments to Legislative Decree No. 81/2008 (Consolidated Law on Occupational Safety), which include health and safety training even during periods of temporary layoff, so-called “Cassa Integrazione Guadagni” (Art. 10) and new rules for safeguarding health and safety when performing work remotely (Art. 11).
