Overview

Recently classified as one of the most difficult payrolls in the world, the Italian payroll has a fast-changing multiple-layer legislation. lt requires coordination between a huge labour law (above 20 types of individual contracts), and an impressive number of National Collective Bargaining agreements (900+ and increasing). Local  bargaining agreements (above 700), thousands of company agreements On top of this, a complex personal 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, and many others), it creates one of the most complicated payroll algorithms in the world. Mainly for this, Italian law requires that the company only communicate with public bodies directly or through a certified labour consultant or similar subject authorized by law 12/79, requiring to coordinate your usual global providers with a local, certified one. Compliance risk is very high, and unexpected costs could arise unexpectedly, including a direct impact on the business (missing "DURC" certification of compliance, directly connected to payroll). lf your company needs to cope with the Italian payroll directly or through a branch. no panic! Join our course; we'll share with your delegates the keys to solving main Italian payroll complexities and keeping everything under control.

ADVANCED COURSE will complete an introduction to Italian payroll started with the Basic course, with a more practical and hands-on approach. Once prepared with the introductory course, your delegates  will be able to be involved in an interactive experience and practical exercises and simulations, using labour contracts templates, xls exercises and online payroll tools. This is not a theoretical slide-based course but an in-depth analysis of the main payroll algorithms for Italy. Join us and you’ll be surprised. Practical examples will be shared with attendees. Questionnaire during and after the course.

Who is this course for?

This course is aimed at those Payroll and/or HR Professionals who are processing or managing Vendors who process Payrolls in ltaly and need to have an understanding of the legislative and legal requirements involved. SSC teams or project stakeholders preparing new Italian payroll implementations. If you need a deeper sight and understanding of Italian payroll cycle, this is the right place for you.

What will you achieve?

Having attended this course delegates will improve their knowledge of Italian payroll, bringing their experience to a new level. They’ll participate actively to practical exercises, will receive contract templates, excel examples and links to open source payroll engines, sharing an in depth explanation of main Italian payroll algorithms in the areas of build to gross-social contributions-taxation-absences-post payroll mandatory reporting. Simulation of post payroll reporting and automated control. Post payroll reconciliation. Attending advanced course has not only the aim of increasing  delegates’ confidence in managing the fundamentals of Italian payroll processing and employer payroll obligations; through this practical course the delegates will reach a better and more complete understanding of end to end processes related to italian payroll and which is the logic behind the integration between personal data-contractual data-time and attendance - payroll algorithms and post payroll reporting. Both in case your delegates need to start delivering Italian payroll or they need to start a new payroll implementation, this well ordered set of information will contribute to their success.

What will be covered?

Employment Law:

Tax:

• 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 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)

• Simulate Uniemens automated control, signoff and encryption 

• Calculate the annual balance for Social Securities

• Review annual reports (CU-730-770) for social securities

Payroll Administration:

• Time schedule simulation
• Overtime calculation
• Different types of Time & Attendance files: Paid by the hour/Monthly Paid
• 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
  
• Payroll Totals reconciliation and Payments 

Leave:

• Calculate Unused Vacation value 
• Calculate Protected absences (Parental Leave, sickness, accident)
• Calculate Public allowances and average daily wage (Inps-Inail)
• Identify company top up and totals reconcilliation

Summary

The fast-changing. multi-layered legislation underpinning ltalian payroll has seen it classified as one of the most difficult in the world. But fear not. our course gives attendees the keys to understand ltaly'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.