Module: PYIT | Molga: 03 | Currency: EUR | Group: Europe
Key Statutory Facts
Parameter | Value |
INPS EE | 9.19% (most categories) |
INPS ER | 23.81% + INAIL (0.3–15%) |
Income Tax | IRPEF 23–43% progressive + regional + municipal |
TFR | Trattamento Fine Rapporto: 6.91% of gross monthly |
13th Salary | Mandatory (Christmas) — most have 14th too |
CU | Certificazione Unica — annual tax certificate |
Year-End | CU by Mar 31; 770 by Oct 31 |
UniEmens | Monthly electronic INPS reporting |
6×6×6 Framework — 6 Chapters
Chapter 1: Foundation
INPS registration | INAIL premium | PYIT activation | CCNL (collective agreement) selection
Chapter 2: Enterprise Structure
Contratti collettivi | Qualifiche | INPS categories | TFR fund (INPS or company) | Fondi pensione
Chapter 3: Integration
PTP | Codice Fiscale | INPS enrollment | CU data mapping
Chapter 4: Payroll Engine
PYIT schema | INPS PCRs | IRPEF withholding | TFR accrual (6.91%) | 13th/14th
Chapter 5: Operations
UniEmens monthly | CU (RPCCUDE0) | INAIL annual premium | F24 tax payment | Cedolino paga
Chapter 6: Go-Live
UniEmens test | INPS validation | TFR reconciliation | Parallel run | Hypercare
Compliance
- Monthly: UniEmens to INPS by 16th
- Monthly: F24 IRPEF payment by 16th
- Annual: CU by March 31; 770 annual employer return by October 31