Rome - From April 7, 2026, an important amendment to the annual law for small and medium-sized enterprises (Law No. 34/2026) will come into force. The measure tightens the health and safety regulations for so-called „smart working“. Accordingly, the company remains responsible for safe working conditions, even if the activity takes place outside the company premises.
Duty to inform and severe sanctions
In order to fulfill these obligations, the employer must in future provide written information to both the employee and the safety representative (RLS) at least once a year. The document must identify general and specific risks associated with flexible working. These include dangers from electronic devices such as screens and smartphones, as well as visual fatigue, postural damage, work-related stress and the correct organization of the home workplace.
While the obligation to provide information already existed in principle, it is now underpinned by strict sanctions in the standard text on occupational safety (D.Lgs. 81/2008). If the information is not provided or not updated annually, there is a penalty of two to four months' imprisonment and fines of up to 7,403.96 euros. These penalties apply to all companies without exception, regardless of their size. The aim is to actively and responsibly involve employees in risk prevention.
Current figures from Italy
According to data from the Milan Polytechnic's Smart Working Observatory for 2025, around 3,575,000 employees in Italy will be working flexibly at least some of the time - a slight increase of 0.6% compared to the previous year. However, the distribution varies greatly: while 53% of the workforce in large companies will work remotely, public administration will see the biggest jump (+11% to 555,000 employees). In contrast, use is declining among small and medium-sized enterprises and micro-enterprises (only 8 percent still use it). According to the experts, the theoretical potential in Italy is around 6.5 million employees who could work remotely for at least half of their working hours.
