Law 104 leave in Italy: who is entitled and how to manage it
Law 104 gives eligible employees and carers 3 days of leave a month (or 2 hours a day). Who qualifies, who pays and how to record it in the timesheet.
Published 3 min read
Leave under Law 104 is among the most frequent and most sensitive absences to manage in Italy. It is a legal right, paid by INPS through the payslip, and it has to be recorded precisely, day by day or hour by hour. Here is who is entitled, how much leave applies and how to handle it in a company.
Who is entitled
Article 33 of Law 104/1992 grants paid leave to two groups of employees:
- employees with a severe disability, recognised under art. 3(3) of the law;
- employees caring for a family member with a severe disability: spouse, civil partner, cohabiting partner, relatives or in-laws up to the second degree, and in some cases up to the third degree.
The person cared for must not be in full-time residential care, except in cases INPS allows.
Since 2022 (Legislative Decree 105/2022) there is no longer a single designated carer: several family members can care for the same person in turn, but the total days for that person stay the same.
How much leave applies
| Who | Leave |
|---|---|
| Employee with a severe disability | 3 days a month, or 2 hours a day (1 hour if the working day is under 6 hours) |
| Family member caring for a person with a severe disability | 3 days a month for each person cared for, which can also be split into hours |
For parents of children under 3 with a severe disability, the law provides alternatives, such as extended parental leave or 2 hours of rest a day.
The 3 days can be split into hours. For vertical or mixed part-time, the days are pro-rated to the days worked. Leave not used in a month does not carry over to the next.
Who pays
The leave is paid and covered by notional contributions. The allowance is borne by INPS, but for most private-sector employees the employer advances it on the payslip and then offsets it against the contributions due. Leave days do not reduce vacation or the 13th month pay.
How to request it
- The employee files an online application with INPS, together with the certificate recognising the severe disability.
- They give the employer a copy of the application or of the INPS decision.
- Each month they tell the employer in advance the days or hours they will use, following the collective agreement and company rules. The company can ask for a schedule, but cannot refuse the leave.
The law also grants other protections, such as choosing, where possible, the workplace nearest to the home of the person cared for, and the right not to be transferred without consent.
How to record it
Law 104 leave must appear in the attendance sheet and in the single employment register (LUL) as a separate absence, distinct from vacation, ROL and sick leave. The most common mistakes:
- recording it as generic leave or as vacation, so the payroll consultant does not offset it with INPS;
- not keeping a monthly count, and going over 3 days, or missing that the employee is using it by the hour;
- losing the INPS paperwork, which is needed in case of inspections.
How Chrono Desk does it
In Chrono Desk you can create a dedicated absence type for Law 104. The employee requests days or hours from the app, the manager approves and the month’s balance updates automatically. At month end the attendance report shows Law 104 leave separately from other absences, ready for the payroll consultant.
For an overview of vacation, ROL and ex-holidays, read Vacation and leave in Italy explained. To see Chrono Desk with your company’s data, request a demo.
This guide is for information only and does not replace advice from your payroll consultant, INPS guidance or the rules of the applicable collective agreement.
