Module: PYIT | Molga: 14 | Currency: EUR | Group: Europe
Includes: INPS (Previdenza) | IRPEF | Addizionale Regionale/Comunale | 14 salaries | TFR | 3 case studies
๐งญ The Gross-to-Net Pipeline
Retribuzione Lorda (/101) โ Contributi INPS EE โ IRPEF โ Addizionali โ Netto (/560)
Italy has 13โ14 salary payments/year, TFR (Trattamento di Fine Rapporto) mandatory severance accrual, and INPS social insurance.
๐ Italy Payroll Anchors
- INPS Previdenza: ~9.19% EE + ~23.81% ER (private sector, mixed contracts)
- Disoccupazione (unemployment via INPS): included in above
- IRPEF: progressive 23%/35%/43%
- Addizionale Regionale: 1.23%โ3.33% (region-dependent)
- Addizionale Comunale: up to 0.9%
- TFR: 6.91% of gross per year (held or paid to INPS fund)
- 13th month: mandatory December; 14th month: contractual (June)
- Detrazioni: tax credits for employment income + dependents
๐ฅ Case Studies
ใ
ค | Case A: Engineer | Case B: Sales Rep | Case C: Manager |
Monthly Gross | EUR 2,500 | EUR 1,800 | EUR 7,000 |
INPS EE (~9.19%) | EUR 230 | EUR 165 | EUR 644 |
IRPEF (approx.) | EUR 420 | EUR 240 | EUR 2,100 |
Net Pay (approx.) | EUR 1,850 | EUR 1,395 | EUR 4,256 |
๐๏ธ Step 1 โ Salary Structure (EUR)
Component | WT | Monthly | Notes |
Stipendio base | IT01 | 2,500 | All subject to INPS + IRPEF |
13ยฐ Mensilitร | IT20 | โ | December payment |
TFR accrual | /3TF | ~174 | 6.91%/12 per month |
GROSS /101 | ใ
ค | 2,500 | ใ
ค |
๐ข Step 2 โ INPS + IRPEF (Case A)
Deduction | Rate | Amount |
INPS EE | 9.19% | EUR 230 |
IRPEF (annual ~EUR 5,040 / 12) | Progressive | EUR 420 |
Addizionale Regionale (1.73%) | On IRPEF base | ~EUR 36 |
Total Deductions | ใ
ค | ~EUR 686 |
๐ข Step 3 โ Net Pay
ใ
ค | EUR 2,500 gross |
Gross /101 | 2,500 |
INPS EE | โ230 |
IRPEF | โ420 |
Addizionali | โ36 |
Net /560 | ~1,814 |
๐ท๏ธ Key Wage Types
WT | Description | Payslip? |
IT01 | Stipendio | โ
|
/3I1 | INPS EE | โ
|
/3T1 | IRPEF | โ
|
/3TF | TFR Accrual | Internal |
/560 | Netto | โ
|
SuccessLabs Academy | SAP ECP Italy Payroll (PYIT) | Gross-to-Net Playbook