New regulations taking effect January 1, 2026, will expand benefits for workers with disabilities in Italy, building upon the existing Law 104 of 1992 and integrating them with provisions from Law 106 of 2025. The changes primarily focus on increased permissions and extended abandon options for both workers with disabilities and those caring for family members with disabilities.
Law 106/2025, often referred to as the “salva lavoro” (job saving) law, introduces additional paid leave hours for workers facing specific health challenges. Specifically, workers with oncological, chronic, or invalidating illnesses will be eligible for 10 additional hours of paid leave annually, to be used for medical appointments, examinations, or therapies. This benefit extends to parents who are employed in either the public or private sector and have children under 18 with disabilities exceeding 74%, including those with rare diseases.
Beyond increased permissions, the new legislation establishes a provision for an extraordinary leave of absence of up to 24 months for workers with disabilities. During this period, employment is guaranteed, but the leave is unpaid, and workers are prohibited from engaging in other forms of employment. Though, employees have the option to redeem this period by independently paying the associated social security contributions.
The changes also prioritize access to smart working arrangements for disabled employees, as outlined in Article 1, paragraph 4, of Law 106/2025. The Agency of Revenue has updated its guide to fiscal benefits for people with disabilities, reflecting these changes and other related advantages.
While the new law aims to strengthen protections for workers with disabilities, some concerns remain regarding the implementation of certain provisions. The Italian Agency for People with Disabilities has called for a halt to the bonus for architectural barriers, while advocating for increased funding for caregivers and inclusive education. The updated Agency of Revenue guide does not yet fully incorporate the changes introduced by the 2026 Budget Law, necessitating further integration to provide a comprehensive overview of available benefits.
The regulations surrounding car modifications and purchases for individuals with disabilities are also subject to specific rules. While purchases with a 4% VAT rate are often linked to Law 104, this is not always a requirement. There are also limitations on the timeframe for repairs and new vehicle acquisitions when utilizing these benefits.
