A foreign employer sending its own staff to work temporarily in Italy must notify the Italian Ministry of Labour before the posting starts, ideally by 24:00 (end of day) on the day before. During the posting it must apply Italian working conditions, including pay under the relevant collective agreement, and keep employment records in Italian until two years after the posting ends. The rules apply to non-EU employers too. If the posting is not genuine, the workers are treated as employees of the Italian business using their services.
Postings to Italy are governed by Legislative Decree no. 136 of 17 July 2016, which implements Directive 2014/67/EU, as amended by Legislative Decree no. 122/2020 (Directive (EU) 2018/957). This guide follows the obligations in the order an employer meets them: before the posting, during it, after it, and if the labour inspectorate knocks on the door.
What counts as a posting to Italy
A posting occurs when an employer established outside Italy sends one or more employees to work in Italy for a limited period, as part of a provision of services, while the employment relationship with the foreign employer continues. The usual scenarios are three:
- a service or works contract with an Italian client, such as an installation, a maintenance job or a construction site;
- an intra-group posting to an affiliate or to the employer’s own establishment in Italy;
- temporary agency work: a foreign staffing agency supplies workers to a business in Italy (see below).
The posted worker must normally work in the home country, and the period in Italy must be fixed or determinable. If the worker was hired abroad specifically to be sent to Italy, or already lived and worked in Italy, the inspectorate will look closely: this does not rule out a posting on its own, but it is one of the factors weighed (art. 3).
Non-EU employers are covered. UK, US and other non-EU employers posting staff to Italy as part of a provision of services are bound by the same core rules: genuineness of the posting, Italian working conditions, long-term posting rules, notification, record-keeping and contact persons (art. 1(5) of Legislative Decree 136/2016). On top of these come the immigration rules for non-EU nationals, covered below. Swiss employers follow the EU–Swiss Agreement on the Free Movement of Persons, which applies rules similar to the EU ones. Non-EU staffing agencies fall outside this decree.
Before the posting: notifying the Ministry of Labour
The posting employer must file the online UNI_Distacco_UE notification with the Italian Ministry of Labour and Social Policies at the latest when the posting starts (art. 10(1) of Legislative Decree 136/2016, as amended by Legislative Decree 27/2023). The Ministerial Decree of 10 August 2016 and the Ministry’s guidance still set 24:00 (end of day) on the day before, so file by then to be safe. Any later change, such as an extension, a new work site or a replacement worker, must be notified within five days.
The notification includes:
- the identity of the posting employer and of the Italian client or recipient;
- the number and details of the posted workers;
- start date, end date and duration;
- place and type of services;
- details of the contact person with an address for service in Italy and of the representative for the social partners;
- for staffing agencies, the authorisation number issued in their home state.
During and after the posting: records and contact persons
For the whole posting and up to two years after it ends, the employer must:
- keep, with an Italian translation, the employment contract (or a document with equivalent information), payslips, daily working-time records (start, end and duration), proof of salary payments, the public registration of the employment relationship and the A1 certificate or equivalent;
- appoint a contact person with an address for service in Italy to send and receive documents. If none is appointed, the employer is deemed to be located at the registered office or residence of the service recipient in Italy.
For the duration of the posting only, the employer must also have a representative with authority to deal with the social partners, available on reasoned request.
Which Italian employment terms apply
During the posting, Italian terms set by law and by national or territorial collective agreements for comparable work in the same place apply where they are more favourable than the worker’s own contract (art. 4). They cover:
- maximum working hours and minimum rest periods;
- minimum paid annual leave;
- remuneration, including overtime rates. Since 2020 the benchmark is the full remuneration under the applicable collective agreement, not just the minimum rates;
- health and safety at work;
- protection of pregnant women, new mothers, children and young workers;
- equal treatment and non-discrimination;
- adequate accommodation, where the employer provides it;
- allowances or reimbursement of travel, board and lodging costs when the worker must travel for work, including to another site in Italy or abroad;
- the conditions for temporary agency work, where workers are supplied by an agency.
Posting allowances. Allowances paid for the posting count as remuneration, except the part that reimburses travel, board and lodging costs actually incurred. If the home-country rules do not distinguish between the two, the whole allowance is treated as expense reimbursement and cannot be counted towards Italian pay (art. 4(1-bis)).
Short installation jobs. Initial assembly or first installation of supplied goods, carried out by the supplier’s skilled staff and lasting no more than eight days, is exempt from the Italian rules on annual leave and pay. The exemption does not apply to construction work.
Beyond 12 months: long-term postings
If a posting actually lasts more than 12 months, all Italian terms and conditions set by law and by collective agreements apply where more favourable (art. 4-bis). Only three areas are excluded:
- rules on concluding and terminating the employment contract;
- non-compete clauses;
- supplementary occupational pension schemes.
The threshold rises to 18 months if the employer files a reasoned notification with the Ministry.
Watch the count. If a posted worker is replaced by another doing the same tasks at the same place, the periods are added together. Rotating staff does not reset the clock.
Social security: A1 certificates and bilateral agreements
Within the EU, the EEA and Switzerland, a posted worker stays insured in the home country if they hold an A1 certificate, issued by the home social security institution (art. 12 of Regulation (EC) 883/2004). The A1 covers up to 24 months. Beyond that, an agreement between the two countries’ institutions is required; otherwise the worker must join the Italian system.
For non-EU countries, bilateral social security agreements apply. As a general rule:
- the Italy–United States agreement does not contain the detached-worker rule found in other US agreements: coverage depends largely on the worker’s citizenship and must be checked case by case;
- for the United Kingdom, the social security protocol to the EU–UK Trade and Cooperation Agreement provides a certificate for postings of up to 24 months.
Without an agreement, Italian contributions are generally due. Check the position case by case before the posting starts.
Social security (A1, 24 months) and employment terms (12/18 months) run on two separate clocks.
Tax: where does the posted worker pay income tax?
The posting alone does not decide where the worker pays income tax: the applicable tax treaty and the facts do. Under most treaties (OECD Model, art. 15), employment income earned in Italy stays taxable only in the home country if three conditions are all met:
- the worker spends no more than 183 days in Italy in the relevant period;
- the salary is paid by an employer not resident in Italy;
- the cost is not borne by a permanent establishment in Italy.
If any condition fails, Italy may tax. Watch intra-group postings: if the Italian company bears or is recharged the worker’s cost, the Italian tax authorities, in line with the OECD Commentary, may treat it as the real (“economic”) employer, so the second condition fails even without a permanent establishment. A long or structural presence can also create a permanent establishment of the foreign company, with consequences far beyond the individual worker: see our guide to the permanent establishment in Italy.
Workers supplied by a foreign staffing agency, and chain postings
The rules also apply to staffing agencies established in another EU member state that supply workers to a business with premises in Italy. The Italian agency authorisation (art. 4 of Legislative Decree 276/2003) is not required if the agency shows it operates under an equivalent authorisation from its home state, where one exists (art. 1(3)). The agency files the posting notification and must apply equal treatment with the user company’s own staff.
Since 2020 the rules also cover chain postings (art. 1(2-bis)). An EU agency supplies workers to a user company in the same or another member state, which then sends them to Italy under a service or intra-group arrangement rather than another agency contract. The agency remains the posting employer and files the notification. Before sending the workers, the intermediate company must give the agency the required details in writing, and hand a translated copy to the Italian recipient (art. 10-bis(3)). Agencies established outside the EU are not covered by these chain-posting rules.
The Italian user company has its own duties. It must tell the agency which working conditions apply and keep a translated copy for the whole service period and two years after (art. 10-bis(1)). It is also jointly liable with the agency for pay and social security contributions.
Non-EU nationals: entry and residence
When posted workers are non-EU nationals, Italian immigration rules apply on top of the posting rules. There are three main routes:
- Non-EU nationals lawfully employed by a company established in another EU state: no work authorisation is needed. The Italian client files a notice with the immigration office (art. 27(1-bis) of Legislative Decree 286/1998).
- Employees of a company established outside the EU performing a contract in Italy (art. 27(1)(i) of Legislative Decree 286/1998). The Italian client applies to the immigration office (Sportello Unico per l’Immigrazione) for a work authorisation (nulla osta), outside the annual quotas. The worker must already be employed by the foreign company, on a contract at least as long as the posting. The permit lasts as long as the authorisation: up to two years, extendable to four in total. It cannot be converted into an ordinary work permit.
- Managers, specialists and trainees transferred within the same group: the intra-corporate transfer permit. See our guide to the Italy ICT permit. For highly qualified staff hired in Italy, see the EU Blue Card.
Construction: foreign contractors need the “patente a crediti” too
Since 1 October 2024, businesses working on temporary or mobile construction sites in Italy need the patente a crediti, a points-based safety licence (art. 27 of Legislative Decree 81/2008). The labour inspectorate has confirmed that the requirement also applies to foreign contractors (INL circular no. 4/2024):
- EU contractors may self-certify on the inspectorate’s portal that they hold an equivalent document issued in their home country;
- non-EU contractors need that document to be recognised under Italian law;
- contractors without an equivalent document must apply for the licence like an Italian company.
Mere supplies of goods, intellectual services and companies holding an SOA qualification of class III or higher are exempt. A machinery supplier that only delivers does not need it; one that installs on site should check.
Sham postings: what the labour inspectorate checks
This is where the biggest risks lie, for the foreign employer and for the Italian client. The labour inspectorate (Ispettorato Nazionale del Lavoro) looks at the case as a whole (art. 3).
On the posting employer, it checks that the company really operates in its home country and is not just a payroll vehicle:
- where it has its registered office, premises and administrative staff;
- where it is registered and carries out its main business;
- which law governs its contracts;
- how many contracts it performs and how much turnover it generates in its home country.
On the worker, it checks:
- where they habitually work;
- whether the work in Italy is temporary and a return is expected;
- who pays travel, board and lodging;
- whether other workers previously did the same job;
- whether an A1 certificate exists.
If the posting is not genuine:
- the workers are deemed employees of the Italian business that used their services, for all purposes (art. 3(4)), with all the consequences for pay, contributions and the employment relationship;
- the posting employer and the user each face a fine of €50 per worker per day, with a minimum of €5,000 and a maximum of €50,000. If minors are involved, it is a criminal offence;
- the A1 certificate can be challenged with the issuing institution.
Even when the posting is genuine, the Italian client or host company is jointly liable with the foreign employer for the posted workers’ pay, severance and contributions (art. 4(4), referring to art. 1676 of the Civil Code and art. 29(2) of Legislative Decree 276/2003). The rule covers postings under art. 1(1), which include both service contracts and intra-group postings; for intra-group postings this is the prevailing reading. Workers can enforce joint liability within two years after the contract ends. For the client, vetting the foreign contractor before signing is its own protection.
Administrative penalties
| Breach | Fine | Provision |
|---|---|---|
| Missing or outdated posting notification | €180–600 per worker* | art. 12(1) |
| Records not kept or not translated into Italian | €600–3,600 per worker* | art. 12(2) |
| No contact person in Italy or no social-partner representative | €2,400–7,200* | art. 12(3) |
| Italian user company failing to inform the agency of applicable conditions | €500–1,500 | art. 12(3-bis) |
| Chain postings: user company information duties | €180–600 per worker | art. 12(3-ter) |
| Sham posting (posting employer and user) | €50 per worker per day, min. €5,000 – max. €50,000 | art. 3(5) |
* Statutory amounts (€150–500, €500–3,000 and €2,000–6,000) increased by 20% for breaches committed since 1 January 2019 (Law 145/2018, art. 1(445)). The increase doubles for repeat offences within three years. For art. 12(3-bis) and (3-ter) the table shows the statutory amounts.
Fines under art. 12(1), (2) and (3-ter) may not exceed €150,000 (art. 12(4)).
What is coming: the EU e-declaration
On 23 June 2026 the Council and the European Parliament reached a provisional agreement on a regulation creating a single EU portal for posting declarations: one standard, multilingual online form, valid in the member states that opt in. Three points stand today:
- the regulation has not yet been formally adopted;
- participation by member states is voluntary;
- there is no indication that Italy has announced it will join.
Separately, the Fair Labour Mobility Package presented by the Commission on 15 September 2026 proposes, among other things, a digital A1 certificate (ESSPASS). That too is a proposal, not law in force.
Until further notice, the UNI_Distacco_UE notification to the Italian Ministry of Labour remains mandatory. We will update this page when the picture changes.
How we help
We assist foreign employers and Italian clients at every stage of a posting:
- before: checking that the posting is genuine, structuring the service or works contract, identifying the applicable collective agreement and pay, social security and tax position, entry permits for non-EU staff;
- during: Ministry notifications, acting as contact person in Italy, monitoring the 12/18-month thresholds;
- if inspected: assistance during the inspection, challenging reports and penalty orders, defending against reclassification of the employment relationship.
Posting staff is often how a foreign company starts operating in Italy before setting up a presence. If you are weighing a representative office, a branch or an Italian subsidiary, start with our guide to branch, subsidiary or representative office in Italy.
Request an assessment of your case
Frequently asked questions
When must a posting to Italy be notified? The law requires notice at the latest when the posting starts, but the ministerial decree and the Ministry’s guidance still set 24:00 on the day before, so file by then. Use the Italian Ministry of Labour’s online UNI_Distacco_UE form. Any later change, such as an extension, a replacement worker or a new work site, must be notified within five days.
Do posted workers in Italy have to be paid under Italian collective agreements? Yes, where Italian terms are more favourable. The worker is entitled to the pay set by the collective agreement for comparable work in the same place, including overtime rates. A posting allowance counts towards that pay only for the part that does not reimburse travel, board and lodging costs.
How long can a posting to Italy last? The law sets no maximum, but a posting must remain temporary. After 12 months (18 with a reasoned notification to the Ministry), almost all Italian employment terms apply. For social security, an A1 certificate covers up to 24 months. If a worker is replaced by another doing the same job at the same place, the periods are added together.
Do the posting rules apply to UK and US employers? Yes. Rules on genuine postings, employment terms, long-term postings, notification, record-keeping and contact persons also apply to employers established outside the EU that post workers as part of a provision of services (art. 1(5) of Legislative Decree 136/2016). Immigration rules for non-EU nationals and any bilateral social security agreement apply on top.
What does the Italian client risk? If the posting is not genuine, the workers are deemed its employees and it faces the same fine as the posting employer: €50 per worker per day, from €5,000 to €50,000. Even with a genuine posting, it is jointly liable for the workers’ pay and contributions; workers can claim within two years after the contract ends.
Can a staffing agency from another EU country supply workers to an Italian company? Yes. No Italian authorisation is needed if the agency operates under an equivalent authorisation from its home state, where one exists. The agency files the posting notification and must ensure equal treatment with the user company’s staff. The Italian user must inform the agency of the applicable working conditions and is jointly liable for pay and contributions.
Legal sources cited (box at the bottom of the page)
- Legislative Decree no. 136 of 17 July 2016 (consolidated with Legislative Decree no. 122 of 15 September 2020 and Legislative Decree no. 27 of 23 February 2023)
- Law no. 145 of 30 December 2018, art. 1(445) (20% increase of fines)
- Ministerial Decree of 10 August 2016 (prior posting notification)
- Regulation (EC) no. 883/2004, art. 12
- Legislative Decree no. 286 of 25 July 1998, art. 27(1)(i) and (1-bis)
- Legislative Decree no. 81 of 9 April 2008, art. 27 (patente a crediti); INL circular no. 4/2024
- Italian Ministry of Labour, procedures for postings of employees in Italy
- Council of the EU, press release of 23 June 2026
