Looking to hire in Italy

Sick leave requires a medical certificate from the first day of absence.

Employees must submit, and clients must approve, expenses within the same calendar year in which they are incurred. Prior-year expenses are not accepted under any circumstances.

Approved business expenses reimbursed within the applicable limits are not taxable. If an expense is submitted without the required supporting documents, the reimbursement will be treated as taxable income. Mileage claims must be backed by a Mileage Expense Report showing the vehicle used and either the trip origin and destination or the total distance traveled. Mileage rates depend on the vehicle and follow the current-year ACI mileage tables, which are updated annually, typically from mid-November for the following year.

Phone and internet subscriptions and coworking costs can be reimbursed when used for work. Tax treatment depends on whether the expense is purely business-related or has mixed personal use, and on whether it is incurred in Italy or abroad. All such expenses must be supported by a tax invoice or receipt showing the key transaction details.

Work tools and consumables such as laptops, office equipment and supplies, software subscriptions, and postal charges are reimbursable when used for business. Reimbursements are generally non taxable where the expense is for business purposes and supported by a tax invoice or receipt showing the transaction details.

A wide range of travel-related costs can be reimbursed tax-free when incurred for business travel and backed by appropriate documentation. Depending on the expense, this may include tax invoices, receipts, booking confirmations, tickets, transaction receipts, bank statements, or a Mileage Expense Report, all showing the date, amount, provider, and other required details.

Everyday meals, groceries, and business meals with clients or partners can be reimbursed on a non taxable basis when they are business-related and supported by a tax invoice or receipt (and, for restaurant payments, a transaction receipt) showing the date, amount, and merchant details.

Certain additional business-related costs, such as professional development and client-facing items, are also reimbursable on a non taxable basis when properly documented with a tax invoice or receipt showing the date, amount, provider, and description of the purchase or service.

Employees who travel outside the city where they normally work may receive a flat per diem (indennità di trasferta forfettaria) to cover incidental expenses, accommodation, and meals during business trips. Per diem claims must be supported by proof of travel, such as an itinerary, mileage calculation, flight or travel receipts, or similar documents showing the dates of departure and return and the travel destination.

Under EU Directive 90/270/EEC, employers must reimburse employees for protective screen eyewear and eye exams when these are required due to work with display screens. The need for protective eyewear must be certified through a medical exam or health and safety assessment. Reimbursements must be supported by receipts or tax invoices, and for eyewear also by medical certification and eye exam results. These reimbursements are non taxable within the general fringe-benefit exemption ceiling, which currently allows up to €1,000 per year, or €2,000 per year for employees with dependent children. Eye exam reimbursements are included within this annual limit.