A number of employment-related reforms are due to be passed by the Italian parliament and come into force this year. Since January tax relief has been available for companies hiring unemployed and socially disadvantaged workers in the less well-developed south of the country. More recently, a new law on smart working has been introduced. Smart work differs from telework because there is no fixed location. The new law requires employers to enter into a special agreement before work may progress. Key to this law are security for data handled by mobile employees, ways to ensure that such workers comply with working time restrictions and the protection of health and safety of employees working outside company premises.