Module: PYIT | Molga: 03 | Currency: EUR | Region: Europe
Field | Detail |
Statutory | INPS (9.19% EE + 23.81% ER), IRPEF, CUD/770, TFR severance |
Tax | IRPEF Progressive 23–43% |
Key Feature | TFR Severance Accrual & CUD Fiscal Reporting |
Pay Frequency | Monthly |
Banks | Intesa Sanpaolo, UniCredit, Banco BPM |
Italy-Specific Highlights
TFR (Trattamento di Fine Rapporto):
- Severance accrual: 1/13.5 of annual gross salary per year
- TFR can go to INPS (Fondo Tesoreria) or supplementary pension fund
- On termination: full TFR disbursement + revaluation (1.5% fixed + 75% ISTAT inflation index)
- Configure IT0011 for TFR fund assignment
Chapter 4: INPS Contributions
- INPS rates vary by contract type: employees (9.19% EE), directors higher ER rates
- INAIL work injury insurance: rate varies by risk category
- National collective agreement (CCNL): configure per sector (Metalmeccanico, Commercio, etc.)
Chapter 5.5: CUD (Certificazione Unica): annual employee certificate by March 31; F24 payment for INPS/IRPEF; Modello 770: annual employer declaration; UNIEMENS: monthly INPS contribution via telematic portal