It's the standard employment visa for non-EU citizens hired by an Italian employer. The consulate issues it after the work nulla osta has been approved in Italy by the SUI.
Without this visa, you can't legally fly to Italy to start an employment contract under the standard route. The visa precedes both the residence permit and the actual job start.
The visa is tied to the nulla osta and the specific job offer. Changing jobs before arrival, or showing up without the matching nulla osta, can cancel the route.
Official source
Ministero degli Affari Esteri
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