Overview of Payroll in Italy - Advanced

Overview of Payroll in Italy - Advanced

  • Country

    Italy Advanced

  • learning hour's


  • Material Year



Recently classified as the most difficult payroll in the world, Italian payroll has a fast-changing multiple layer legislation. It requires coordination between a huge labour law (above 20 types of individual contract), an impressive number of National Collective Bargaining agreements (800 and increasing, with 1845 valid agreements as of 2017), local b.a. (above 700), thousands of company agreements. On top of this, a complex income taxation (1 National, 20 Regional and above 8000 City-hall taxation rules) a complex public pension scheme (15 big groups – 89 subgroups of contributions), mandatory public accident insurance (4 big groups of contributions – 40 subgroups), together with protected absenteeism (maternity leaves, sickness, many others), create one of the most complicated payroll algorithm in the world. Mainly for this, Italian law requires that the company only communicate with public bodies directly or through a certified labour consultant, requiring to coordinate your usual group provider with a local, certified one. Compliance risk is very high and unexpected costs could arise, even direct impact to the business (missing “DURC” certification). If your company needs to cope with Italian payroll directly or through a branch, no panic! Join our course, we’ll share with your delegates the keys to solve Italian payroll complexity and to keep everything under control.

Who is this course for?

This course is aimed at those Payroll & HR Professionals who are processing or managing Vendors who process Payrolls in Italy and need to have an understanding of the legislative and legal requirements involved.

What will you achieve?

Having attended this course delegates will have confidence that they understand the fundamentals of payroll processing in Italy, are clear about the employer payroll obligations, know what they need to do on both a periodic and annual basis, can answer employee queries and check payslips. If payrolls are outsourced, delegates will increase their comprehension of end to end payroll cycle from monthly processing to year end accruals and annual declarations. If your company wishes to start a payroll globalization or a payroll process transition, this course is the right start to have your teams prepared to the incoming project.

Course Trainers

  • Mario


    With over 30 years of Payroll and Human Resources management experience, Mario currently serves as a consultant in the area of payroll training and hr compliance services for the private sector. A qualified Labour consultant admitted by the Italian Ministry of Labour to the National Professional Order since 2000, Mario began his career in 1991 in the consulting sector, where he spent 10 years, then focused his efforts on multinational companies’ hr compliance, payroll services and Hr information systems implementation. He’s specialised in HR Processes design and improvement.

What will be covered?

Employment Law:

  • Detailed review of main National Collective agreements
  • Detailed review of hiring letter content and simulation


  • Simulation of how italian PAYE system works for National and local taxes
  • IRPEF calculation for residents (standard by bracket – Flat10% tax- Productivity bonuses and their conversion in welfare services)
  • IRPEF for non residents
  • Local taxes “Addizionali”
  • Travel & Expenses taxation
  • Social Insurance:

  • Calculate Public pension contribution (Inps)
  • Calculate Private Pension funds
  • Calculate Public Work injury insurance (Inail)
  • Calculate Private Insurances byk
  • Calculate Mandatory reports (F24 and Uniemens)
  • Calculate annual balance for Social Securities
  • Calculate annual reports (CU-730-770) for social securities
  • Payroll Administration:

  • Time schedule simulation
  • Overtime calculation
  • Payroll obligations:
  • Key factors review
  • Italian payroll cycle scheme:
  • Gross
  • Net
  • Reconciliation and payments
  • Mandatory reports (Monthly)
  • Annual tax return
  • Annual reports
  • Calculate Monthly payroll with excel and online Payroll engine
  • Calculate Gross salary from CCNL and individual contract
  • Calculate Supplementary components
  • Calculate Benefits in kind
  • Calculate Monthly payroll with excel and online Payroll engine
  • Leave:

  • Calculate Vacation
  • Calculate Protected absences (Parental Leave
  • sickness
  • accident)
  • Calculate Public allowances and average daily wage (Inps-Inail)
  • Summary
    The fast-changing, multi-layered legislation underpinning Italian payroll has seen it classified as the most difficult in the world. But fear not, our course gives attendees the keys to understand Italy’s payroll in all of its complexities and confidently master the rules of a country where compliance risk is high and unexpected costs a factor.