From the January 1, 2026 will come into force new rules for those who benefit from law 104following the introduction, with law 106/2025, of important protections for those living with oncological diseases, disabling or chronic.
This is a package of measures designed to improve the balance between work and care, with more hours of paid leave, leave of up to two years and targeted benefits for caregivers. Let’s see in detail what changes.
Ten more hours for those facing treatments and therapies
The first news concerns i paid time off for medical visits and tests. From 2026, workers living with serious illnesses will have 10 additional hours per year of paid leave, which are added to the three monthly days already guaranteed by Law 104.
An extension that also applies to parents of minor children suffering from oncological diseases or disabling (with disability equal to or greater than 74%), even if rare and in the follow-up phase.
As happens today, permits they will be paid by the employerwho will be able to recover the sums via INPS adjustmentsimilarly to periods of illness.
Extended care: Paid leave of up to two years
It remains confirmed right to paid extraordinary leave of a maximum duration of 24 monthsintended for those who assist a family member with a serious disability.
During the leave, the worker receives an allowance equal to the final salary and maintains the contributory coverage. Furthermore, upon return, you have priority right to smart workingto encourage the resumption of work and the management of family needs.
Instead they remain excludedas already today, the accrual of holidays, thirteenth and severance payeven if the periods of absence count towards the calculation of the insurance seniority.
More protected caregivers and a new approach to disability
Special attention is reserved for caregiveror someone who takes care of a disabled family member. In addition to the 10 additional hours of paid leave and leave of up to two years (without salary but with job retention), the law introduces a reform of the civil disability evaluation system, which goes beyond the purely medical model in favor of a biopsycho-social approach.
In other words, not only the diagnosis, but also the residual abilities and the family and social context will enter into the evaluation, to offer more adequate protection for people’s real lives.
Economic support and tax breaks confirmed
On the economic front2026 will not bring major revolutions, but a confirmation of the main support measures for people with disabilities and their families.
Who presents a disability between 74% and 99% will continue to receive a monthly allowance of approximately 336 euroswhile for the 100% totally disabled the amount can reach up to 747 eurosbased on income.
For whom it is not self-sufficient stay the accompanying allowanceequal to 542.02 euros monthly, while the over 80s with ISEE up to 6,000 euros they will be able to count on the elderly bonus, which guarantees a contribution of 850 euros.
Also confirmed are theInclusion Allowance (Adi) and the increases for disabled children within theSingle Universal Allowancewith amounts updated to inflation.
Also on the tax front the main benefits do not change: Irpef deductions for the purchase of cars intended for people with disabilities, exemption from stamp duty and tax
transcription, as well as deductions for medical and specific assistance expenses. The procedures should become anyway leaner and more digitalwith the possibility of submitting much of the documentation online.