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Law 104: work leave and benefits

Law 104/92 recognises severe disability and grants 3 days of paid monthly leave to the disabled worker or to a relative who assists them (caregiver). Beyond leave days, Law 104 provides tax benefits (4% VAT on cars, medical deductions), the right to work at the nearest location and extraordinary paid leave up to 2 years. The process starts with your GP and goes through the ASL medical commission.

Authority
INPS
Time
40 min (+ tempi commissione ASL)
Updated
Apr 2026

What you need

  • βœ“SPID, CIE or CNS (or authorise a patronage office)
  • βœ“GP's introductory medical certificate
  • βœ“Certificate number (the GP submits it online to INPS)
  • βœ“Complete health documentation: reports, diagnoses, medical records
  • βœ“Valid identity document
  • βœ“If caregiver: documents proving family relationship

Step-by-step procedure

πŸ“„
Modulistica Legge 104 su INPS
INPS
Open β†’

Frequently asked questions

Responsible authority

Authority
INPS
Phone
803.164
Certified email
Website
Visit site β†’

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The information in this guide is for orientation only and does not constitute legal or tax advice. Always verify on the official portal of the responsible authority.

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