PROFESSIONAL FIRMS CCNL RENEWAL: SOME CHANGES IN THE REGULATORY AND PAY AREA

We reproduce the article by our own Marco D'Orsogna Bucci featured in the second issue 2024 of the ODCEC Work Area Group's magazine “Us and Work,” https://bit.ly/4fTMKrj, where the topic of the renewal of the national collective bargaining agreement for professional firms is discussed. 

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On February 16, 2024, six years after the expiration of the previous renewal agreement, the social partners (Confprofessioni, Filcams CGIL, Fisascat CISL, and Uiltucs) signed the draft agreement for the renewal of the national collective labor agreement (CCNL) for employees of professional offices and activities. This renewal, long awaited by the entire sector, precedes an important season of industry renewals, such as the CCNL for the Tertiary-Commerce sector.

This document aims to highlight some of the innovations introduced by the renewal agreement, such as the regulation of fixed-term contracts, smart working (also referred to as agile work), remuneration aspects, and bilateralism. As we will see, the long period of contractual vacancy has significantly impacted the economic aspects of the agreement, which is also justified by the recent inflationary spikes.

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Regulation of Fixed-Term Contracts

The fixed-term contract is governed under Title XI of the renewed CCNL for Professional Offices, detailed in the following articles:

- **Art. 52: Terms of Employment**
- **Art. 53: Specific Needs and Fixed-Term Contracts with Cause**
- **Art. 54: Fixed-Term Contracts for Worker Substitution with Job Retention Rights**
- **Art. 55: Fixed-Term Contracts for University or High School Students**

Article 52 outlines the fundamental principle derived from Legislative Decree 81/2015: *"The maximum duration of the employment relationship between an employer or user and a worker for any type of task, either as a fixed-term contract or within the scope of a fixed-term supply contract, is set, according to current regulations, at 24 months, including any extensions and renewals."*

The provisions regarding renewals are confirmed, particularly that *"fixed-term employment relationships can be renewed without interruption,"* reinforced by Decree Law 48/2023. This decree introduced the possibility of using causality within the first 12 months of the contract, even in cases of renewals (Art. 21, paragraph 1, Legislative Decree 81/2015: *"The contract can be freely extended and renewed within the first twelve months and subsequently only under the conditions outlined in Art. 19, paragraph 1."*).

No changes have been made concerning quantitative limits, confirming the following:

- 3 fixed-term workers for up to 5 permanent employees;
- 50% of the number of permanent employees for structures with 6 to 15 employees;
- 30% of the number of permanent employees for structures with more than 15 employees.

For calculating the number of fixed-term workers to be hired, the following are excluded:

- University students;
- During the start-up phase of new activities for the first 18 months (extendable to 24 months by territorial bargaining);
- Contracts concluded for replacement purposes;
- Contracts with workers over 55 years of age;
- Hiring of workers suspended due to extraordinary wage guarantee funds or similar social safety nets;
- Hiring of workers receiving NASpI (unemployment benefits);
- Hiring of women re-entering the labor market after at least 12 uninterrupted months of unemployment or with one or more working periods totaling up to 8 months in the 24 months prior to the fixed-term hiring.

Article 53 of the renewed CCNL implements the delegation to collective bargaining provided for in Art. 19, paragraph 2, letter a) of Legislative Decree 81/2015, as amended by Labor Decree 48/2023 and converted into Law 85 of July 4, 2023. The aforementioned article of Legislative Decree 81/2015 states that a fixed-term contract may:

1. Be stipulated and renewed for up to 12 months without specifying a cause;
2. Exceed 12 months but remain within 24 months only in the following cases:
   - As provided for in collective agreements under Article 51 of Legislative Decree 81/2015;
   - In the absence of such provisions, for technical, organizational, or production needs identified by the parties;
   - To replace other workers.

Under Art. 19, paragraph 1, letter a) of Legislative Decree 81/2015, the identification of needs and cases permitting fixed-term contracts exceeding 12 months is entrusted to collective bargaining.

The signatory parties, dedicating a specific article, identified the following legitimate causes for fixed-term work beyond 12 months:
a) Temporary increase in activity;
b) New activities.

A temporary increase refers to an increase in work activity resulting from the employer receiving temporary professional assignments lasting longer than 12 months or extended beyond 12 months. New activities refer to the launch of new professional activities or mergers (e.g., creation of Professional Associations or Professional Networks) or activity consolidations within the first 36 months from the start of the new activity, merger, or consolidation.

With the entry into force of the renewed CCNL for Professional Offices, the ability of the parties (employer/employee) to independently identify technical, organizational, or production needs to justify fixed-term contracts is eliminated. As is well known, the "Milleproroghe" Decree had extended this possibility to December 31, 2024 (the original deadline was April 30, 2024). However, since it is subject to collective bargaining, this extension ceases to apply within the scope of the CCNL for Professional Offices as of February 16, 2024, except for individual agreements for contracts signed before this date.

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Probation Period in Fixed-Term Contracts

In the renewal agreement, the probation period for fixed-term contracts finally receives regulation, tailored to the contract's duration. As a preliminary legal reference, it is worth recalling that EU Directive 2019/1152 required proportionality in the probation period relative to the contract's duration and the nature of the employment.

Legislative Decree No. 104/2022, remembered as the "summer nightmare" of contractual transparency obligations, implemented the Directive. Article 7, paragraph 2, states: *"In fixed-term employment relationships, the probation period is proportional to the duration of the contract and the duties to be performed concerning the nature of the employment. In the case of contract renewal for the same duties, the employment relationship cannot be subjected to a new probation period."*

On May 1, 2023, the Council of Ministers not only approved Decree Law 48/2023 but also the draft labor bill (DDL), which was subsequently presented to the Chamber of Deputies on November 6, 2023. The approved text, in Article 6, introduces a significant modification to the regulation of probation periods in fixed-term contracts. The law states: 

*"In Article 7, paragraph 2, of Legislative Decree No. 104 of June 27, 2022, after the words 'concerning the nature of the employment,' the following is added: 'Subject to more favorable provisions in collective agreements, the duration of the probation period is set at one day of actual work for every fifteen calendar days from the start of the employment relationship. In any case, the probation period cannot be shorter than two days or exceed fifteen days for contracts lasting six months or less and thirty days for contracts lasting more than six months and less than twelve months.'"*

While awaiting final parliamentary approval of the labor bill, the signatories of the CCNL for Professional Offices, "subject to future legislative changes in this area" (i.e., awaiting approval of the labor bill), established that if the fixed-term employment relationship is initially set for less than ten months, the maximum duration of the probation period cannot exceed the following limits:

- **Managers and Level 1**: 60 calendar days  
- **Levels 2, 3S, and 3**: 40 calendar days  
- **Levels 4S and 4**: 30 calendar days  
- **Level 5**: 20 calendar days  

For fixed-term contracts lasting six months or less, the maximum probation period is halved compared to the above durations. In case of contract renewal for the same duties performed under the initial contract, a second probation period is not allowed.

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Temporary Agency Work

Article 57 addresses amendments to the regulation of temporary agency contracts introduced during the contractual hiatus through Legislative Decree 81/2015.

It confirms that the number of workers employed through open-ended temporary agency contracts cannot exceed 20% of the number of permanent employees at the user company as of January 1 of the contract year.

Furthermore, within the limits set by the rules on fixed-term contracts, the total number of workers employed through fixed-term contracts or temporary agency fixed-term contracts cannot exceed 30% of the number of permanent employees at the user company as of January 1 of the year in which these contracts are concluded.

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Regulation of Smart Working (Agile Work)

The pandemic period shaped part of the contractual hiatus years for the CCNL for Professional Offices. This period, as widely discussed across various sectors, facilitated the adoption of new work organization models in professional offices. These models emphasized remote work, diminished the need for physical presence, and simultaneously encouraged goal- and results-oriented approaches. As is well known, March 31, 2024, marks the end of “facilitated” smart working, which exempted employers and employees from the obligation to sign individual agreements under specific conditions (e.g., employees with children under 14 or fragile health conditions). With this date, the original conditions are reinstated, requiring individual agreements and careful compliance with collective bargaining provisions.

The renewed text of the CCNL for Professional Offices introduces specific regulations for Agile Work (Smart Working), as previously only Telework was addressed. 

This new framework is covered from Article 75 to Article 89, reflecting the shared goal of the signatory parties to enhance productivity in professional offices while supporting work-life balance.

The nature of the employment relationship remains unchanged when work is performed in agile mode. Work may be organized by phases, cycles, or objectives, and importantly, without fixed time or location constraints, provided it respects legal and contractual working hour limits on a daily and weekly basis, as well as mandated rest periods (e.g., 11 consecutive hours of rest within 24 hours, no more than six continuous hours of work, and at least 24 consecutive hours of rest every seven days, which may be combined with the 11-hour daily rest period).

Under current laws, an individual agreement must be prepared between the employee and employer. This agreement must adhere to the National Protocol on Agile Work (Inter-confederal Agreement of December 7, 2021), the CCNL, Law No. 81/2017, and health and safety regulations. The agreement must specify that the work will be performed partly within company premises and partly remotely, without a fixed workstation.

The CCNL stipulates that Agile Work may be activated for any employee of a professional office, regardless of whether they are on a fixed-term or permanent contract, or whether they work part-time or full-time.

Particular attention is given to the termination of the "agile" work mode, which must comply with Article 19, paragraph 2, of Law No. 81/2017, requiring a minimum notice period of 30 days.

As per Article 18, paragraph 3-bis, of Law No. 81/2017, priority will be given to Agile Work requests from:

- Female employees within three years following maternity leave.
- Employees with family members who have disabilities under Article 3, paragraph 3, of Law No. 104/1992, or who hold equivalent benefits.
- Parents of children under the age of 8.

Article 78 outlines the minimum requirements for performing Agile Work in locations other than the office. Such locations must ensure safety and confidentiality for the employee, particularly regarding the handling of data and information. The criteria and verification methods for these requirements must be detailed in the individual agreement.

Regarding scheduling, the CCNL requires that Agile Work days and any alternative office presence be agreed upon in advance. This schedule may be set with a fixed cadence for the entire reference period or determined on an ad hoc basis, as long as it is prearranged. Modifications to the schedule are allowed by mutual agreement, provided at least 24 hours’ notice is given. 

However, a degree of rigidity is introduced, as Article 78 states, “Agile workdays cannot be utilized in a fragmented manner but must be taken as full days.”

Employees may independently manage their working hours in Agile Work, with the option to establish availability periods, which must be included in the individual agreement.

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Economic Provisions

Nearly six years after the expiration of the last collective agreement renewal and following the significant inflationary increase of the past two years, the new agreement introduces economic measures that substantially impact employee payslips. To address the contractual hiatus, the parties have agreed to provide a one-off payment to compensate for the period between March 31, 2018, and February 16, 2024. This payment, set at €400.00 across all pay levels, will be allocated to employees in service as of February 16, 2024.

The amount will be prorated based on the months of service from April 1, 2018, to March 1, 2024, and adjusted according to the contractual working hours. The one-off payment will be disbursed in two installments, either as monetary compensation or through welfare tools provided under current legislation:

- €200 on May 1, 2024;  
- €200 on May 1, 2025.

The amounts are all-inclusive of direct and indirect compensation elements and will not be factored into severance pay (T.F.R.), with any partial months exceeding 15 days counted as full months. 

Given the contractual hiatus of 71 months and assuming prorating based on full months for full-time employees, the one-off payment per month is €5.634:  

- €388.7320 for April 2018–December 2023 (69 months);  
- €11.2676 for January–February 2024 (2 months).  

From a fiscal perspective, as is well known, the one-off payment is subject to withholding tax by the employer. Article 17 of the Italian Income Tax Code (Tuir), paragraph 1, letter b), provides that retroactive remuneration for previous employment years is taxed separately when arising from legislation, collective agreements, court rulings, administrative acts, or other causes beyond the parties' control. This includes the compensations and indemnities referred to in Article 50, paragraph 1, and Article 49, paragraph 2.

In its Resolution No. 43 of March 16, 2004, the Italian Revenue Agency clarified that the separate taxation could apply to one-off payments from collective agreements in relation to:

- Substitutions for specific contractual increases;  
- Compensation for the contractual hiatus period;  
- Payments based on actual service rendered (e.g., adjusted for absences, part-time work).  

The one-off payment provided under this CCNL meets these requirements and is therefore eligible for separate taxation.  

In the author's opinion, separate taxation should apply to both installments, given that the first installment covers earlier periods, and both meet the requirements of Article 17 of the Tuir, paragraph 1, letter b) at the time of disbursement. However, if the full one-off payment of €400.00 were voluntarily paid entirely in May 2024, separate taxation would apply to the portions covering the 69 months from April 2018 to December 2023. Conversely, the regular tax rate would apply to the portions covering January–February 2024.  

To maximize the fiscal benefits available for the current year, the parties have wisely provided for the possibility of fulfilling the contractual hiatus payment using equivalent welfare tools.

The duration of the CCNL is three years, expiring in February 2027. The overall salary increase distributed over the contract’s three years is €215.00 for the third level, structured as follows:  

- €105.00 on March 1, 2024;  
- €45.00 on October 1, 2024;  
- €45.00 on October 1, 2025;  
- €20.00 on December 1, 2026.  

Below is the table of total salary increases over the contract’s term for each pay level:  

PAY LEVEL	THREE-YEAR SALARY INCREASE
Executives	303,45 euro
1^	268,54 euro
2^	233,89 euro
3^S	216,97 euro
3^	215,00 euro
4^S	208,48 euro
4^	201,01 euro
5^	187,07 euro

A significant and impactful element in economic relationships is the language used to regulate pre-existing more favorable conditions. This is not new for the CCNL for Professional Offices, as similar provisions appeared in the agreements signed on November 29, 2011, and confirmed in the renewal of April 17, 2015. Article 140 of the renewal agreement dated February 16, 2024, states: *“Amounts already recognized as advances on future contractual increases may be absorbed up to their equivalent value. However, in cases of table increases, merit-based increases granted by employers and increases resulting from seniority increments cannot be absorbed. Merit-based increases are understood as allowances granted in relation to the worker's skills and performance.”*

This provision requires employers to exercise great caution when absorbing previously granted additional payments, as it is essentially limited to cases involving advances on future contractual increases or conditions of improved favor upon hiring, where it is clearly unrelated to the employee’s merit.

As is well known, case law allows for the absorption of additional payments granted without explicit provision, except under certain conditions, such as collective bargaining rules (as in the CCNL for Professional Offices), repeated non-absorption in previous contractual increases, or explicit non-absorption clauses in individual contracts. 

While the burden of proving the nature of additional payments rests on the employee, it may be easier to establish them as merit-based or tied to performance when the aforementioned conditions for absorption are not met.

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Sector Bilateral Contribution

Starting with the payroll preparation for March 2024 and the corresponding contribution payment deadline on April 16, 2024, the monthly contribution to sector bilateral bodies—Cadiprof and Ebipro—will increase. The unified monthly contribution (for twelve months) will rise to €29, of which €2 will be borne by the employee. This amount is not prorated for part-time employees and is allocated as follows:  

- €20 per month (for 12 months) to finance Cadiprof;  
- €9 per month (of which €2 is paid by the employee) to finance Ebipro.  

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Thirteenth-Month Pay During Mandatory Leave and Parental Leave  

The previous version of the CCNL for Professional Offices, in Article 125, final paragraph, provided that during mandatory maternity leave, the employee was entitled to receive the thirteenth-month pay from the employer limited to 20% of the corresponding wage portion. The new text expands the scope of application to mandatory maternity, paternity, and parental leave periods. It abolishes the reduced 20% quota, confirming the right to receive the full thirteenth-month pay from the employer.  

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Conclusions  

The renewal of the CCNL for Professional Offices finally concludes after a long period of contractual hiatus, during which exogenous events significantly impacted the labor market and work organization within professional offices and related structures. It marks an important step in the ongoing series of collective agreement renewals (e.g., subsequent agreements for the Commerce and Tertiary Sector, Food Industry, and others nearing completion).  

The economic aspects have been central to this renewal, but significant innovations have also been introduced in the areas of work organization (e.g., the regulation of agile work), welfare, and bilateral relations.

 

 

Edited by: Marco D'Orsogna Bucci, Chartered Accountant of Labor and Statutory Auditor

You can download the article in PDF here

For more information:

marcodorsogna@valoreassociati.it