From 1 January 2026, new protection measures will come into force for workers with disabilities and for those who benefit from Law 104. Law no. 106/2025 extends the hours of paid leave already foreseen, introducing 10 additional hours for medical visits, instrumental tests and frequent treatments. This right concerns both public and private sector employees suffering from oncological, chronic or disabling diseases, with a degree of disability equal to or greater than 74%.
The innovations also concern parents of minor children with serious pathologies, who will be able to take advantage of permits to accompany their children to medical checks, always in compliance with the disability requirements. The additional leaves are paid by the employer, who will be able to recover the allowance through an INPS adjustment, in line with what is already provided for the illness.
Extraordinary leave and VAT numbers
In addition to 10-hour leaves, extraordinary leave of up to 24 months continues to be available for those with a disability equal to or greater than 74%, including VAT holders. The leave can be used continuously or fractionally, it is unpaid and does not allow the carrying out of other work activities, but guarantees the preservation of the job. During the period of leave, social security contributions are not automatically calculated, but can be paid voluntarily. At the end of the leave, return can take place with priority for smart working, if the work performance allows it.
Economic and fiscal benefits 2026
In 2026, financial support for people with disabilities and families will continue to be recognized. Those with a disability from 74% to 99% will receive a monthly allowance of around 336 euros, while for those who are 100% totally disabled the pension can reach up to 747 euros based on income. The accompanying allowance, equal to 542.02 euros, is intended for those who are not self-sufficient, while the elderly bonus of 850 euros is for those over 80 with an ISEE within 6,000 euros.
The Inclusion Allowance (ADI) and the increases for disabled children in the Single Universal Allowance are also confirmed, with amounts updated to inflation. Tax breaks include IRPEF deductions for car purchases, exemptions from stamp duty and transcription tax, as well as deductions for medical and specific assistance expenses.
Subsidized renovations for family homes
Renovations to eliminate architectural barriers remain one of the main support tools. Permitted interventions include:
The tax deductions provided for by art. 16-bis of the TUIR include: 50% for barrier removal works (up to 96,000 euros) and 36% for ordinary or extraordinary renovations (up to 48,000 euros). In the case of complex extraordinary interventions, the deduction can reach 75-80%.
To access the benefits, the disabled person must be recognized pursuant to Law 104, art. 3 paragraph 3, with serious disability certified by the medical commission. You also need to submit a request to the Municipality, detailed invoices and traceable payments. From 1 January 2025, INPS manages the integrated biopsycho-social assessment, simplifying the process for recognizing disabilities and access to benefits.
In addition to permits and renovations, families can benefit from monthly allowances, carer’s allowances, senior bonuses and increases for children with disabilities, as well as benefits for the purchase of cars and deductible medical expenses. The architectural barrier bonus until 2025 guarantees deductions of up to 75%, but from 2026 it will be reduced to 36% for main homes and 30% for second homes.
Benefits for caregivers
Law 104 also protects workers and caregivers with paid monthly leaves, extraordinary leave, exclusion from night work and hiring incentives, up to 70% of gross salary. The social security tools include early pensions, social APE and Quota 41 for workers with certified disabilities, in addition to the Disability card, to simplify access to benefits and services in Italy and Europe.
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