Against undeclared work for hotels and foodstuffs from 2026 onwards Synthetic Indices of Reliability for Taxes

It is also planned to strengthen the quality agricultural network by introducing bonuses for registered farms for the allocation of funds of the Isi calls. The quality agricultural network has been set up at the Inps with the aim of selecting agricultural enterprises and other entities indicated by the regulations in force that, upon presentation of a special application, stand out for their compliance with labour, social legislation, income tax and value-added tax standards.

The aim of the Isi calls published by Inail is precisely to incentivise companies to implement projects to improve health and safety conditions for workers, and to encourage micro and small enterprises in the primary production of agricultural products sector to purchase new machinery and work equipment to reduce polluting emissions, improve sustainability, and reduce noise levels or the risk of accidents.

The decree also contains an interpretative clarification: companies on the InlL compliance list are not automatically excluded from inspection. The National Labour Inspectorate can decide whether or not to inspect them, thus enhancing the criterion of the orientation of supervision by the Inspectorate.

The reference is to Article 29(8) of Decree-Law No. 19 of 2 March 2024 (converted, with amendments, by Law No. 56) which provided that following the issue of the certificate of compliance for a period of twelve months from the date of inclusion in the Compliance List, the employer is considered to be at low risk of irregularity and the National Labour Inspectorate, in directing its supervisory activities, may not proceed with further verifications in the matters covered by the findings that led to inclusion in the Compliance List, always without prejudice to verifications on health and safety in the workplace, any requests for intervention, and investigation activities ordered by the Public Prosecutor's Office.

In order to tackle the employment crisis for workers employed in fashion companies, the go-ahead has been given for the granting of eight weeks of 'cassa integrazione in deroga' for companies, including artisans, with 15 or fewer employees operating in the textile, clothing and footwear sector.

As a further support measure, it is envisaged that the wage supplement, ordinarily paid by the employer to the employee and then reimbursed by INPS, may be paid directly by the Social Security Institute in the event of serious and documented financial difficulties.