Overview of Payroll in Italy 2020 - Advanced
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 labor 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 payroll ful
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, either with their direct intervent or through an external provider.
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.
Detailed review of main National Collective agreements
Detailed review of hiring letter content and simulation
- Time and attendance
- defining, assigning, changing a working schedule
- simulate outcomes:
- standard attendance
- overtime calculation
Module 3 and 4
- Italian payroll cycle review
- Exercises: Calculate Monthly payroll with excel and online payroll engine:
- Calculate Gross salary from CCNL and individual contract
- Calculate Supplementary components
- Calculate Benefits in kind
-Gross to net: i) Salary ii) BIK iii) Public pension contribution (Inps)
iv) Private pension contribution v) Medical Plans
-Totals Reconciliation and payments
-Mandatory reports (monthly- F24 and Uniemens)
-Annual tax return intro
-Annual reports intro
- Calculate Monthly payroll with excel and online payroll engine:
- Taxation: Simulation of how Italian PAYE system works for National and Local taxes
- IRPEF calculation for residents (standard by bracket – Flat 10% tax – Productivity bonuses and
their conversion in welfare services)
- IRPEF calculation for non residents
- Local taxes “addizionali”
- Travel & Expenses taxation
- Leaves and absences:
- Calculate vacation
- Calculate protected absences: Average daily wage and public allowances
i) Parental leave
iii) work injury
Other means of training
Meet our trainer
With over 26 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.
Mario has more than 15 years’ experience working as HR practitioner in several Fortune 500 companies, between the others Johnson & Johnson, Crédit Agricole, Deutsche Telekom, Accenture, Wpp, Ericsson, Microsoft, Hewlett Packard, Louis Vuitton Moet Hennessy. He managed payroll in various industries and has seen the changes in payroll through the eyes of large and small companies, both domestic and global.
GPA trainer since 2016, will guide you through one of the most difficult payroll equations in the world.
For further information contact us on 0203 871 8870 or