Country Profile: Italy | Module: PYIT | Currency: EUR | Molga: 03
Key Statutory: INPS (contributory system: 9.19% EE + 23.81% ER), IRPEF withholding, TFR (Trattamento di Fine Rapporto — severance fund), CUD/CU (tax certificate), CCNL (national collective agreement), Uniemens monthly declaration
Key Config Items
- Molga 03; EUR; Italian; SEPA; fiscal year Jan–Dec
- INPS: IVS pension 9.19% EE + 23.81% ER; CIGS (short time) + other funds
- IRPEF: 23%/35%/43% brackets; regional/municipal addizionale surcharges
- TFR: 6.91% of annual retribution; choice — INPS (Fondo di Tesoreria) or complementary pension
- Uniemens: monthly INPS declaration (DM10 replacement)
- 13th month (tredicesima) mandatory December; 14th (CCNL-dependent)
Wage Types
- Retribuzione base (IT01), Straordinario (IT10), Buoni pasto (IT11 — meal vouchers)
- INPS EE (IT60): 9.19% pensione invalidità vecchiaia
- INPS ER (IT61): 23.81% + CIG + mobility contributions
- TFR provision (IT50): 6.91% monthly accrual
- IRPEF (IT70): progressive tax; regional addizionale (1–3.33%); municipal addizionale
- 13th month (IT20): December tredicesima; proration on hire/exit
EC Integration & Testing
- Codice Fiscale (tax code) → IT0185; CCNL → wage type and INPS contribution routing
- TFR choice: INPS fund vs. complementary pension → IT0168 enrollment
- Uniemens: monthly electronic declaration to INPS
- CU (Certificazione Unica): annual income certificate electronic submission
- UAT: Uniemens test submission; TFR calculation for 5/10/20-year employee
- AMS: Annual INPS rate update; IRPEF bracket revision; addizionale changes