
Overview of Payroll in Italy - Basic
-
Country
Italy Basic
-
learning hour's
6
-
Material Year
2025
Overview
Recently classified as one of the most difficult payroll in the world, ltalian payroll has a fast-changing multiple layer legislation. lt requires coordination between a huge labour law (above 20 types of individuai contract), on 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, many others), create one of the most complicated payroll algorithm in the world. Mainly for this, ltalian 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 direct impact to the business (missing "DURC" certification of compliance, directly connected to payroll). lf your company needs to cope with ltalian payroll directly or through a branch. no panic! Join our course, we'II share with your delegates the keys to solve main ltalian payroll complexities and to keep everything under control.
BASIC COURSE will introduce your delegates to the most important topics related to Italian payroll and can be completed, if you wish, with further more advanced trainings. Presentation and files 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 an overall understanding of Italian payroll cycle and to start ordering main concepts in your mind, join us.
What will you achieve?
Having attended this course delegates will have confidence that they understand the fundamentals of payroll processing in ltaly, are clear about the employer recurring payroll obligations across the year, know what they need to do on both a periodic and annual basis, can answer employees’ queries and check payslips.. lf payrolls are outsourced. delegates will increase their comprehension of end to end payroll cycle from monthly processing to year end accruals and annual declarations. lf 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.
What will be covered?
Country Overview:
- Country overview: doing business in Italy
Employment Law:
- Employers’ obligations
- Employment law (Collective labour agreements – Individual contract types and their characteristics)
- Irreducibility – layoffs and restructuring
- Social shock absorbers (including ordinary redundancy CIGO and extraordinary redundancy CIGS)
- Recruitment incentives
Tax:
- Income tax – IRPEF
- Business expenses
- Benefits in kind and fringe benefits
Social Insurance:
- Social Security -INPS
Payroll Administration:
- Payroll obligations
- Key factors impacting Italian payroll: Entity-Industry-Collective Agreements-Individual contracts
- Italian payroll cycle from monthly processing to annual declarations
- monthly processing (payslip-total recon-F24-Uniemens.xml-Lul) to year-end accruals (TFR-13th-14th instalments-unused vacation) and annual declarations (Disabled people-Inail-CU-730-770)Work relationship (including registration of startersleavers and changesUNI LAVUNI SOMM and UNI URG)
- Remuneration principles and structures (minimal salary and pay scales-direct indirect deferred remuneration-demotion impacts)
- TFR: description accrual contribution and taxation of this unique severance pay scheme
- Fringe benefits (benefits in kind-welfare plans – their fiscal treatment and possible cost reduction)
- Family allowance – ANFSeniority pay statutory reporting requirements including DURC and annual reporting
- Payslip: Understanding of the Italian payslip
- Glossary of terms and abbreviations used in payroll
Leave:
- How to process leave payments (including sickness and INPS, annual holidays, public holidays, maternity, parental, child sickness, calculation of the average daily wage)
Summary
The fast-changing, multi-layered legislation underpinning ltalian payroll has seen it classified as 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.
Course Trainers
-
Mario
ConsultantMario is an accomplished HR Transformation Program Manager and qualified Labour Consultant with over 30 years of extensive experience in Payroll and Human Resources management. Currently serving as a Partner and Program Manager specializing in Digital HR transformation programs, he boasts a robust connection with his core competencies. Admitted to the National Professional Order by the Italian Ministry of Labour since 2000, Mario began his career in 1991 in the consulting sector, dedicating the first decade of his career to consultancy roles. Throughout his career, Mario has honed his expertise in HR compliance, payroll services, and the implementation of HR information systems for multinational companies. His proficiency in designing and improving HR processes positions him as a strategic consultant and program manager, leading HR transformation and payroll projects. With a deep understanding of end-to-end payroll processes, particularly for Italian payroll, Mario is passionate about sharing his knowledge and serves as a payroll trainer for GPA, a role he has upheld for over eight years. Mario's extensive background and commitment to excellence make him a valuable asset in the domain of HR transformation and payroll management, continually driving the success of the organizations he collaborates with. GPA Payroll consultant of the year @ GPA Awards 2021
-