Running a business already requires a delicate balance between professional commitments and private life. When added to this is the need to care for a family member with a severe disability, the complexity grows significantly. Many professionals find themselves navigating a piece of legislation — Legge 104 of 1992 — that was conceived primarily with the employed worker in mind, often leaving the self-employed VAT-registered individual in a grey area, uncertain about their rights and how to exercise them in practice.
In this article, LexGo provides clarity on the current legal framework, the real opportunities available to self-employed workers, and the developments expected for 2026, with a practical approach designed for those who must plan both their professional activity and their family care arrangements.
Legge 104: A Framework Designed for Everyone, but Not Yet Neutral
Legge 104/1992 guarantees fundamental protections for persons with disabilities and their family members: leave for caregiving purposes, extended periods of absence and a structured system of tax benefits. The structural problem is that these instruments have historically been built around the figure of the employed worker, who can rely on an employer to manage absences and advance INPS allowances.
The self-employed professional, lacking this intermediary, must reconstruct their entitlements through the regulations of their relevant professional pension fund (cassa previdenziale di categoria), INPS circulars and a constantly evolving body of regulatory interpretation. This does not represent an absence of protections, but rather a different — and often less well-known — pathway that requires information and preparation.
2026 Developments: A Gradual Convergence with Employee Protections
2026 looks set to be a year of significant change for self-employed professionals in this situation. In recent years, the legislature has demonstrated growing attention toward the world of self-employment, also driven by pressure from trade and professional associations. The principal developments concern three areas:
- Expanded access to care allowances: there is a progressive convergence toward the benefits already recognised for employed workers, with a gradual extension of the pool of eligible beneficiaries.
- Bureaucratic simplification: the INPS digital platforms are being updated to reduce the number of steps required and accelerate response times — a crucial aspect for those who cannot afford lengthy waiting periods.
- More uniform criteria for recognising severe disability: medical assessment panels are being directed toward more consistent evaluations across the national territory, reducing the geographical disparities that have disadvantaged many applicants.