The 2026 Budget Law introduces a package of measures that reshape the relationship between taxation and take-home pay, directly affecting approximately 13 million employees.
Advance Naspi: farewell to the lump-sum payment
The most significant change concerns the advance Naspi: from 2026, workers who lose their jobs and start a self-employed activity will no longer receive the entire amount in a single lump-sum payment. The first instalment, equal to 70%, will be paid immediately, while the remaining 30% will be disbursed subsequently, upon confirmation that the activity has actually commenced.
IRPEF cut: who benefits
The reduction of the IRPEF rate from 35% to 33% for incomes between EUR 28,000 and EUR 60,000 is the centrepiece of the Budget Law. Annual savings can reach up to EUR 660 for those at the top of the bracket.
Specific sectors
The Budget Law also targets specific sectors:
- Tourism: bonus for night work and holiday overtime
- Agriculture: stabilisation of occasional work
- Entertainment: improvement of the discontinuity allowance
- Public sector: tax relief on accessory pay up to EUR 800
Workers' participation becomes law
In May 2025, the Senate gave final approval to the workers' participation law, implementing Article 46 of the Italian Constitution after 77 years. The cap on the substitute tax on productivity bonuses rises from EUR 3,000 to EUR 5,000 where at least 10% of profits are distributed to employees.
Sources: La Legge per Tutti, Il Sole 24 Ore