Smart working and workplace safety: new obligations and penalties from April 7, 2026.

On April 7, 2026, Law No. 34 of March 11, 2026, known as the “Annual Law on Small and Medium-Sized Enterprises,” came into force. It was published in the Official Journal No. 68 of March 23, 2026. The law introduced, in Article 11, an obligation that was essentially already provided for in Article 22 of Law No. 81/2017 (which regulates smart working), but which did not carry any sanctioning force.

The new art. 3, paragraph 7 – bis of Legislative Decree 81/2008 (Consolidated Safety Act), introduced by art. 11 of the PMI Law, has provided for specific legal consequences in the event of non-compliance, establishing that the employer fulfils its safety obligations towards smart workers ” by providing the worker and the workers’ safety representative, at least annually, with a written information document which identifies the general risks and specific risks associated with the particular way in which the employment relationship is carried out “.

Failure to provide written information exposes the employer to criminal sanctions pursuant to Article 55, paragraph 5, letter c) of Legislative Decree 81/2008, such as:

• arrest from two to four months;
• fine from €1,708.61 to €7,403.96.

The two sanctions are alternatives, but both are criminal-administrative in nature.

The legislative process: from Law No. 81/2017 to Law No. 34/2026

The progressive spread of smart working, introduced and regulated by Law No. 81 of 22 May 2017, has highlighted the need to move beyond the traditional approach to workplace health and safety, historically based on the centrality of the physical company location. In this context, the prevention system has evolved towards a more modern model, which places the individual worker and the specific methods of performing work at the center, including outside of company premises.

A regulatory process divided into several phases fits into this framework:

• Phase 1 (2017) – Law 81/2017 (Article 22) introduced, for the first time, the obligation for employers to provide smart-working workers and the RLS (Workers’ Safety Representative) with written information on general and specific risks, at least annually. However, the law did not provide for a specific sanctioning regime, with the result that, in practice, this obligation was often neglected or fulfilled in a merely formal manner.
• Phase 2 (2020–2025) – The pandemic emergency has led to a widespread adoption of smart working, accompanied by uneven enforcement of safety requirements. In the absence of specific sanctions, significant heterogeneity in employer behavior has been observed, while, at the same time, institutions and industry operators have increasingly called for regulatory intervention to make existing requirements more effective.
• Phase 3 (from April 7, 2026) – With Law 34/2026 (Article 11), the legislator intervened decisively, inserting paragraph 7-bis into Article 3 of Legislative Decree 81/2008 (letter a) and qualifying written information as an essential tool for fulfilling safety obligations in smart working. At the same time, it extended the sanctions regime established by Article 55 of the Consolidated Law (letter b), finally making a requirement already present in the legal system binding.

The content of the obligation: the new art. 3, paragraph 7-bis, Legislative Decree 81/2008

The legislator chose to place the new obligation within Article 3 of Legislative Decree 81/2008, which regulates the scope of the Consolidated Law, giving the new provision systematic scope.

This means that the smart working information provision is not an ancillary requirement, but a cornerstone of the entire prevention system, just like other information and training requirements.

Specifically, the new paragraph 7 – bis provides that:

“ For work performed using smart working methods in work environments that are not legally available to the employer, compliance with all safety obligations compatible with this working method, in particular those relating to the use of video terminals, is ensured by the employer by providing the worker and the workers’ safety representative, at least annually, with a written information sheet identifying the general and specific risks associated with the particular way in which the employment relationship is performed, without prejudice to the obligation to cooperate in the implementation of the prevention measures established by the employer to address the risks associated with the performance of the service outside the company premises. ”

The elements that qualify the new rule are the following:

• Scope: The obligation applies to services performed in environments that are not legally available to the employer: the employee’s home, co-working spaces, third-party corporate hubs, etc. It does not apply to activities performed on company premises.
• Tool: Providing written information (verbal communication, a generic email , or posting online is not sufficient).
• Frequency: at least once a year. The Fondazione Studi Consulenti del Lavoro (Labour Consultants’ Studies Foundation) specifies that this obligation is not intended as a one-off requirement but rather as a periodic requirement , consistent with the dynamic philosophy of Legislative Decree 81/2008.
• Recipients: the document must be delivered both to the individual smart working worker and to the relevant Workers’ Safety Representative (RLS) .
• Minimum content: the information must cover general risks (attributable to the work environment and the equipment used, for example electrical equipment and systems) and the specific risks of smart working (connected to work activity), with a mandatory focus on video terminals.

With reference to risks, the Fondazione Studi Consulenti del Lavoro has developed a structured disclosure model that identifies the following mandatory categories:

The sanctioning regime: art. 55, paragraph 5, letter c) of Legislative Decree 81/2008

Article 11 of Law 34/2026 also included the violation of the new paragraph 7 – bis among the cases subject to the sanctioning measures referred to in art . 55, co. 5, letter c) of the Legislative Decree. 81/2008.

The sanctioning arrangement confirms that the legislator considers providing information to smart workers to be an obligation equal in importance to the general information obligations set forth in Articles 36 and 37 of Legislative Decree 81/2008.

The criminal and administrative penalties provided for by Legislative Decree 81/2008 are alternatives, but this does not preclude their cumulation with any civil liability towards the worker in the event of an accident related to the failure to provide information. Compliance must therefore also be considered from an insurance risk management perspective.

Operational instructions for the employer

In light of the strengthening of the regulatory framework for smart working and workplace safety, employers are required to adopt a more structured and substantive approach to managing their obligations. Specifically, the new regulation gives written information and prevention tools a central role in regulatory compliance, requiring not only formal fulfillment of obligations but also their effective operational implementation .

In this context, the main actions recommended to ensure proper compliance with current legislation are listed below :

• Census of smart workers

Identify all employees who work remotely, even partially , outside of company premises. The rule applies regardless of frequency (even just one day a week of smart working requires disclosure). Also include workers with informal, non-formalized agreements in the census .

• Preparation or updating of written information

Draft (or update, if already existing) a written safety policy for remote workers. The document must be specific and not generic. The Fondazione Studi Consulenti del Lavoro (Labor Consultants’ Studies Foundation) has published a structured template (further information dated April 2, 2026) that can be used as a basis. The minimum mandatory content includes:

• general risks (electrical, ergonomic, environmental, behavioral);
• specific risks associated with the agile method of performing the service;
• risks from using video terminals (sight, posture, fatigue, techno-stress);
• right to disconnect and anti- “ always -on” measures;
• worker obligations in terms of safety (art. 20 Legislative Decree 81/2008);
• information on equipment provided by the employer and on equipment owned by the worker.

• Delivery of the information with proof of receipt

Deliver the information to each remote worker and the RLS (Workers’ Safety Representative), obtaining written proof of receipt. The recommended delivery methods are:

1. paper delivery with receipt signature by the worker (preferred method for evidentiary value);
2. sending via certified email or company email with delivery and reading receipt;
3. transmission via HR platform with tracking of successful reading and digital acceptance.

Keep the delivery documentation for at least 5 years, as per recommended practice for workplace safety compliance.

• Review and update your individual smart working agreement.

Ensure that the individual written smart working agreement (mandatory pursuant to Article 19 of Law 81/2017) expressly mentions the employee’s obligation to cooperate in implementing preventive measures. If the agreement does not mention safety aspects, update it or supplement it with an addendum.

• Update of the Risk Assessment Document (RAD)

Ensure that the company’s DVR includes and updates the risk assessment associated with remote working. The DVR must reflect the specifics of remote working: uncontrolled environments, variable equipment, ergonomic and electrical risks in the worker’s home.

• Training and health surveillance

Written information is additional and supplemental to the training on general and specific risks pursuant to Article 37 of Legislative Decree 81/2008. It does not replace training. Verify that smart workers have received adequate training (including that relating to video terminals, Articles 172–179 of Legislative Decree 81/2008) and that they are included in the competent physician’s health surveillance plan, if applicable.

• Annual Renewal Planning

Schedule the annual renewal of the information (by the same date the following year or in the event of significant changes in working methods). Include the renewal in the firm’s or company’s HR and annual compliance procedures. For new hires with a smart working agreement, the information must be submitted at the same time as the smart working arrangement begins.

The firm is available to support companies in preparing the information, updating the DVR, and managing all compliance requirements related to this regulation.

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Do not hesitate to contact us for any further information.

Best regards,

Beatrice Pallante

This newsletter is the result of a collaboration between artificial intelligence and human expertise, with revision and editorial care by Beatrice Pallante.