Italian Supreme Court rules on consultant employment status

The Italian Supreme Court (Cassazione) has ruled that holding a VAT number, being registered in a professional register, and issuing invoices are insufficient to prove an autonomous working relationship. In sentence 24668/2026, the Court established that if a professional is permanently integrated into a company's organization, assumes specific responsibilities, and reports to corporate leadership, the collaboration may be reclassified as subordinate employment, potentially including managerial status.

The ruling follows a case involving a consultant who worked for a company for nearly a decade. The professional argued that despite a consultancy contract, they directed administrative and financial areas, coordinated staff, and maintained constant contact with the sole director. Consequently, the individual sought recognition of a subordinate relationship to claim benefits such as severance pay (TFR), notice period indemnities, and compensation for unlawful dismissal.