Smart Working: New Rules and Sanctions for Italian Employers Effective As of 7 April 2026

As of 7 April 2026, law no. 34/2026 has entered into force, introducing significant changes regarding smart-working arrangements in Italy.

In particular, the law strengthens Italian employers’ health and safety obligations towards employees working remotely. It provides that:

• The employer must deliver a written information notice to both the employee and the Health and Safety Representative at least annually that must identify general and specific risks connected with remote working, including those related to the use of display screen equipment; and 
• Employees remain under a duty to cooperate in the implementation of preventive measures.

The provision applies to all Italian employers, regardless of company size.

Importantly, failure to provide the written notice triggers sanctions under Article 55 of Legislative Decree no. 81/2008, including:

• Imprisonment from two to four months; and
• Fines of up to EUR€7,403.96. 

The reform confirms a consolidated trend aimed at identifying the written information notice as the key tool for ensuring compliance with health and safety obligations in remote working regime, in light of the specific risk profile associated with this working model.