New health and safety obligations for smart and remote working

At a glance

• On 4 March 2026, Italy approved the Annual SME Law 2025–2026, amending the Consolidated Act on Health and Safety at Work to address smart and remote working.
• From 7 April 2026, employers must comply with health and safety obligations compatible with remote work carried out outside locations under their legal control, including rules on display screen equipment.
• Employers must provide employees and the Workers’ Safety Representative with a written health and safety notice at least once per year.
• The notice must describe general workplace risks and specific risks linked to remote or smart working arrangements.
• Failure to provide the notice may expose the employer or delegated manager to criminal sanctions, including imprisonment or fines, while employees have a duty to cooperate with preventive measures.

On 4 March 2026, the Annual SME (small and medium-sized enterprises) Law 2025–2026 was approved.

The law introduces a new provision in the Consolidated Act on Health and Safety at Work (Legislative Decree 9 April 2008 No. 81), introducing amendments concerning the protection of health and safety for work performed in agile mode (smart working).

Effective from 7 April 2026, these obligations apply to work performed in locations not under the employer’s legal control.

These changes aim to update the regulatory framework by taking into account the specific characteristics of remote work and the related health and safety risks for employees. 

The law introduces new provisions regarding smart working, applicable to all companies. In particular, when work is performed outside the employer’s premises, the employer must comply with health and safety obligations compatible with remote working, especially those relating to the use of display screen equipment.

Annual health and safety notice

Employers are required to provide a written health and safety notice to both employees and the Workers’ Safety Representative at least once each year.

The notice must clearly set out:

• The general risks associated with the work activity.
• The specific risks linked to remote or smart working arrangements.

Reinforcement of smart working rules

The provisions reinforce and clarify the existing legal framework governing smart working and introduce a more explicit sanctioning regime. Where the annual notice is not provided, the employer, or the manager to whom responsibility has been delegated, may face criminal penalties, including:

• imprisonment for between 2-4 months; or
• a fine ranging from EUR1,708.61 to EUR7,403.96.

Employee's duty of cooperation

Employees also have a statutory duty to cooperate with the employer in implementing preventive measures designed to reduce health and safety risks arising from work performed outside the employer’s premises.