...
NEWS

Remote working: failure to provide risk disclosure becomes sanctionable

Share:

Table of Contents

Consultancy on Remote Work Abroad

The law on small and medium-sized enterprises (Law of 11 March 2026) introduces sanctions for employers in the event of a breach of the obligation – on an annual basis – to provide agile workers with information on risks.

What’s new under Law of 11 March 2026

Law No. 34/2026, published in the Official Gazette on 23 March 2026, introduces, under Article 11, an amendment to Article 3 of Legislative Decree No. 81/2008 through the addition of paragraph 7-bis.

Paragraph 7-bis incorporates into Legislative Decree No. 81/2008 the obligation to provide information already set out in Article 22 of Law No. 81/2017. Under this provision, the employer must provide agile workers and the workers’ safety representative with a document identifying all general and specific risks connected to the particular way in which the work is performed.

The employee remains under the obligation to cooperate in the implementation of the preventive measures adopted by the employer.

The obligation now subject to sanctions

The previous legal framework presented a gap: although the obligation to provide information existed, it was not included in Legislative Decree No. 81/2008 (the Consolidated Health and Safety at Work Act) and was therefore not subject to sanctions.

Failure to comply with the information obligation is now punishable by arrest for a period of 2 to 4 months or by a fine ranging from EUR 1,708.61 to EUR 7,403.96.

Legal framework

To date, the regulation of smart working is set out in three main legal sources:

  • Law No. 81/2017, which provides the general framework of the arrangement
  • Article 3, paragraph 7-bis, of Legislative Decree No. 81/2008, which introduces the information obligation
  • Article 55, paragraph 5, letter c), of Legislative Decree No. 81/2008, which provides for sanctions in case of non-compliance

Impact

The introduction of sanctions strengthens the system of protection in the field of health and safety in remote working, addressing a gap in the previous regulatory framework.

Employers are now required to more closely monitor compliance with the information obligation, including its annual frequency, in order to avoid the sanctions set out under Legislative Decree No. 81/2008.

A&P supports both Italian and international companies in ensuring compliance with employment law regulations on smart working.

Do you need support on this topic? Visit our dedicated smart working page or contact our experts through the online forms.

Regulatory Framework

Authority Source Number Article Type Date Link

Contact us for this service

Form ID: “520”

Complete the form to get a response from our experts

Name(Required)
Expected time of remote work abroad(Required)
Will the work be performed 100% remotely?(Required)

Related Insights

Remote Working Abroad
A practical guide to remote work for businesses, covering legal, tax and employment aspects, cross-border risks and best practices for compliant remote work....
Loading...

Related News

Tax Law
With Law No. 217 of 29 December 2025, Italy completed the ratification and implementation of the Protocol amending the Italy–Switzerland Agreement on telework for frontier workers, thereby introducing a stable...
Tax Law
Ruling No. 2/2026 clarifies that the inbound workers regime is also available to employees relocating to Italy while working remotely for a foreign employer. The benefit may be claimed independently...

More related Services

No data was found