Tax, VAT, bookkeeping and payroll
Payroll Services for Employers in Italy
Payroll for an Italian S.r.l. owned from abroad, run by an enrolled consulente del lavoro and coordinated by us, from employer registration to the first payslip.
- Hiring notice: by the day before work starts
- INPS and INAIL can open with the incorporation filing
- Run by an enrolled consulente del lavoro, coordinated by us
- Director abroad: SPID, CIE, CNS or a delegated professional
Who this service is for
For an Italian S.r.l. with employees, owned or run from abroad. Its tax side sits with our tax advisory service.
- A founder abroad forming an S.r.l.
Hiring from the start? The INPS and INAIL positions can open in the incorporation's Comunicazione Unica filing (Registro delle Imprese), planned with our S.r.l. formation service.
- An S.r.l. hiring its first employee later
A later first hire needs its own employer registration, not later than the 16th of the month following the month for which contributions are due (INPS, registering a new company with employees).
Guide: INPS Registration for Employers
- A buyer of an S.r.l. that already employs staff
The payroll calendar and contribution record come with the company; an INPS DURC shows its standing in real time. See what a buyer takes over with a ready-made Italian company.
- A group paying a director's fee as well as staff
A director's fee with no other compulsory cover carries its own Gestione Separata contribution, paid by the company by the 16th of the month after the fee (Circolare INPS 8/2026).
What's included
We plan and coordinate; an enrolled consulente del lavoro runs the formalities, as L. 12/1979 Art. 1 requires.
- A first-hire plan timed against the incorporation filing or a later registration
- The worker's and the company's data assembled for the hiring notice and payroll book
- UniLav and INAIL notices sent on time by the professional or the company
- Monthly pay under the applicable CCNL, the payroll book (LUL) and payslip, by the professional
- The monthly F24 calendar for contributions and withheld tax
- The CU, the modello 770 and the TFR tax, prepared and sent by the professional
- TFR accrual tracked, and its destination: books, Treasury Fund or pension fund
- Payroll records kept under the company's electronic document preservation
From incorporation to the first payslip
Each term is set by statute or by the agency named; none is a promise of ours.
Choose the CCNL, contract type, level and pay
The company decides with the professional before the offer; no statute sets a term.
Register as an employer
With the incorporation, the INPS and INAIL positions travel in the Comunicazione Unica: the notary files within 10 days of the deed (Art. 2330 c.c.), and each agency answers within 7 (GuidaComUnica).
Collect the worker's data
Identity and codice fiscale go into the hiring notice and the payroll book: see our guide to the codice fiscale. A non-EU worker's employment visa for Italy is a separate file.
Send the UniLav hiring notice
to the employment service of the place of work by the day before employment starts (D.L. 510/1996 Art. 9-bis).
Notify INAIL
of the start of work when it starts, or where that is not possible within the five days following (D.P.R. 1124/1965 Art. 12).
Each month: pay, the LUL and the payslip
The professional computes pay under the CCNL, withholds tax and contributions, and completes the LUL by the end of the following month; a copy of its entries is the payslip (D.L. 112/2008 Art. 39).
Each month: the F24
Contributions and withheld tax are paid online by the 16th of the month in which they fall due (D.Lgs. 241/1997, Arts. 17 and 18).
Each year: the CU, the 770 and the TFR tax
CU to employees and the Agenzia by 16 March; modello 770 from 15 April to 31 October (D.P.R. 322/1998 Art. 4); TFR tax advance by 16 December, balance by 16 February (D.Lgs. 47/2000 Art. 11).
The monthly UniEmens declaration to INPS is part of the professional's cycle.
- Deed and notary filingNotary10 days (Art. 2330 c.c.)
- Chamber and agency answersChamber; INPS, INAILChamber 5 days, each agency 7
- UniLav hiring noticeProfessional or companyBy the day before employment starts
- INAIL start noticeProfessional or companyAt the start, or within five days
- Monthly pay and LULEnrolled professionalBy the end of the following month
- Monthly F24Company, onlineBy the 16th of the month
Planning a first hire in Italy with these dates?
Send the incorporation date and the planned start. We map each step onto your dates and name who acts.
Who may run payroll in Italy
Italian law sets who may take on an employer's labour and social-security formalities (L. 12/1979 Art. 1). The company chooses the route; we coordinate the enrolled professional.
| Route | Who | Condition | Basis |
|---|---|---|---|
| In-house | the employer directly, or through its own employees | none beyond the employer's own duties | L. 12/1979 Art. 1 |
| Enrolled professional (the route we coordinate) | consulenti del lavoro; enrolled lawyers, dottori commercialisti, ragionieri e periti commerciali | enrolment in their register; lawyers and dottori commercialisti notify the labour inspectorates of the provinces where they act | L. 12/1979 Art. 1, first paragraph |
| Data-processing centre | a centro di elaborazione dati | calculation and printing only, always assisted by one or more enrolled professionals | L. 12/1979 Art. 1, fourth and fifth paragraphs |
| EU-qualified provider | a person qualified for these activities in another EU state | working in Italy under the free provision of services; no Italian enrolment | L. 12/1979 Art. 1, sixth paragraph |
| Trade-association services | the services of trade associations | open to artisan and other small firms | L. 12/1979 Art. 1 |
Who may run an Italian employer's payroll formalities.
INPS accepts the employer, its legal representative, or an authorised intermediary acting on the employer's explicit delegation (INPS, registering as an employer).
What a director abroad provides
What the company and its legal representative hand over before the first hire.
- The company's codice fiscale and its INPS and INAIL positions
- A company PEC someone reads: agency outcomes and DURC invitations arrive there
- A delegation to the professional for the formalities
- SPID level 2 or 3, CIE 3.0 or CNS, after SC65 enablement, for personal steps
- An account able to pay the F24 online
- For each employee: an identity document and the codice fiscale
- The CCNL, contract type, level and pay, agreed before the offer
The form of a delegation signed abroad is settled case by case.
Payroll deadlines and fines at a glance
Every recurring duty of an Italian employer, its statutory term and, where the statute sets one, the fine.
| Duty | Statutory term | Fine | Basis |
|---|---|---|---|
| INPS registration when the first hire follows the business | not later than the 16th of the month following the month for which contributions are due | none set in the sources | INPS service sheet |
| UniLav hiring notice | by the day before employment starts; urgent hire: start date and identities by the day before, full notice within five days | none set in the sources | D.L. 510/1996 Art. 9-bis |
| INAIL notice of the start of work | at the start, or within the five days following | none set in the sources | D.P.R. 1124/1965 Art. 12 |
| Setting up and keeping the LUL | every private employer except a household employer | EUR 500 to 2,500; not producing it to inspectors EUR 200 to 2,000 | D.L. 112/2008 Art. 39(6) |
| LUL entries for each month | by the end of the following month | EUR 150 to 1,500; EUR 500 to 3,000 above five workers or six months; EUR 1,000 to 6,000 above ten workers or twelve months; clerical errors excepted | D.L. 112/2008 Art. 39(3) and (7) |
| Contributions and withheld tax | F24 by the 16th of the month in which they fall due; next working day after a Saturday or holiday | none set in the sources | D.Lgs. 241/1997, Arts. 17 and 18 |
| CU to each employee and to the Agenzia | by 16 March of the following year | EUR 100 per certificate, up to EUR 50,000; none if corrected within five days | D.P.R. 322/1998 Art. 4 |
| Modello 770 | online, 15 April to 31 October | none set in the sources | D.P.R. 322/1998 Art. 4 |
| 17% substitute tax on the TFR revaluation | 90% advance by 16 December, balance by 16 February | none set in the sources | D.Lgs. 47/2000 Art. 11(4) |
| DURC | valid 120 days from the request; up to 15 days to regularise after a PEC invitation | none (a certificate) | INPS |
An Italian employer's payroll deadlines and fines in 2026; D.Lgs. 47/2000 Art. 11 is in force to 31 December 2026.
What the company carries besides gross pay
Statutory items behind each payslip, with source and year; no total employer cost, no net-pay example.
The CCNL sets the pay
Pay follows the applicable collective agreement first; there is no statutory national minimum wage in the private sector (Art. 2099 c.c.). Background: the basics of Italian employment law.
Contribution floor and ceiling, 2026
No contribution on less than EUR 58.13 a day; an annual ceiling of EUR 122,295.00 for workers first insured from 1 January 1996; an extra 1% worker contribution above EUR 56,224.00 a year (Circolare INPS 6/2026).
TFR accrues every year
Each year's quota is the year's pay divided by 13.5, revalued at 1.5% plus 75% of the price rise (Art. 2120 c.c.), with a 17% tax on the revaluation (Agenzia delle Entrate). It shows in the annual accounts of an Italian company.
Where the TFR goes
On the books, unless the worker picks a pension fund or the previous year's average headcount reached 60 (for 2026 and 2027; 50 in a new company's start year): then the INPS Treasury Fund (Circolare INPS 12/2026). See the severance fund every Italian employer accrues.
A paid director
Fees with no other compulsory cover pay Gestione Separata at 35.03% for 2026, or 24% if already insured or a pensioner; two thirds fall on the company, which pays it all (Circolare INPS 8/2026).
Problems we solve
- The first hire comes weeks after the deed
We plan whether registration rides on the incorporation filing or follows the hire, so the INPS deadline is known before the offer.
- No Italian credentials
The professional acts on the employer's delegation; the director needs SPID, CIE or CNS only for steps done personally (INPS).
- A PEC nobody reads
Agency outcomes and any DURC invitation land there, with up to 15 days to regularise. We make sure someone watches it.
- The July 2026 pension default
If a first hire from 1 July 2026 stays silent for 60 days, the employer starts paying a pension fund from the following month, arrears from the hiring date included (D.Lgs. 252/2005 Art. 8). We diary the date.
Already hiring, with no one in Italy to watch the calendar?
Send the company's name and headcount. We map what is due, what is late and who acts next.
Why work with us
From our practice
We plan the first hire against the incorporation filing, assemble the worker's and the company's data, keep the monthly and yearly calendar, and coordinate the enrolled consulente del lavoro who runs each formality. We hold no payroll title.
Federica Conti leads tax and compliance coordination in our Rome office: ten years on foreign-owned Italian companies, in Italian, English and French.
Frequently asked questions
Do you run our payroll yourselves?
No. When a company does not handle payroll with its own staff, Italian law lets only enrolled consulenti del lavoro, lawyers, dottori commercialisti and ragionieri e periti commerciali take on the formalities, under L. 12/1979 Art. 1. An enrolled consulente del lavoro runs them; we plan the work, collect the data and keep the calendar.
Can our Italian company run its own payroll?
Yes, directly or through its own employees. An outside party must be an enrolled professional, or a provider qualified in another EU state working in Italy under the free provision of services. A data-processing centre may only calculate and print payslips, and always with an enrolled professional assisting it.
What does the service cost?
Pricing is on request. It depends on the number of employees, the collective agreement that applies and whether the employer registration rides on the incorporation filing. The statutory items are fixed and shown on this page, such as the 2026 contribution floor and ceiling and the TFR rules; we do not publish a total employer-cost figure.
Our director lives abroad and has no Italian credentials. Can the company still hire?
Yes. INPS accepts an authorised intermediary acting on the employer's explicit delegation, so the enrolled professional can handle the INPS steps. The director needs SPID, CIE 3.0 or CNS, after enablement on form SC65, only for any step they do personally. How a delegation signed abroad must be formalised is confirmed case by case.
Can we hire in Italy before we have an Italian company?
This service starts from an Italian company: one being formed, or an existing S.r.l. bought ready-made. When hiring starts with the business, the INPS and INAIL positions can open in the same Comunicazione Unica filing as the incorporation. Other routes for hiring without an Italian company are not covered by this service.
What has to happen before an employee's first day?
The company needs its INPS and INAIL positions, and the UniLav hiring notice must reach the employment service of the place of work by the day before the employment starts. INAIL is notified when work starts, or within the five days following where that is not possible. The worker's identity and codice fiscale go into both.
Can the incorporation filing register the company as an employer?
Yes. The Comunicazione Unica carries the request to register employees with INPS and the opening of the INAIL position. The chamber confirms within 5 days and each agency gives its outcome within 7. A company whose first hire comes later registers not later than the 16th of the month following the month for which contributions are due.
What if the hire is urgent?
Where production needs make a hire urgent, the full UniLav notice may follow within five days of the start. The start date and the identity of the worker and the employer must still be notified by the day before the employment starts, by a transmission with a certain date, under D.L. 510/1996 Art. 9-bis.
What is the libro unico del lavoro?
It is the single payroll and attendance book every private employer keeps, listing each employee with their pay, deductions, overtime and attendance. It is completed for each month by the end of the following month, and a copy of its entries handed to the worker serves as the payslip.
What does a payroll error cost?
Not keeping the libro unico del lavoro costs EUR 500 to 2,500. Missing or wrong entries that change pay, contributions or tax cost EUR 150 to 1,500, rising to EUR 1,000 to 6,000 above ten workers or twelve months. A late, missing or wrong CU costs EUR 100 per certificate, up to EUR 50,000.
When are contributions and withheld tax paid?
Employer contributions and the tax withheld from pay are paid together on the F24 form, online, by the 16th of the month in which they fall due. If the 16th is a Saturday or a holiday, the date moves to the next working day. The F24 is paid from an account able to pay it online.
Is there a minimum wage in Italy?
Not by statute in the private sector. Under Art. 2099 of the Civil Code pay follows the applicable agreement first, so the sector's national collective agreement, the CCNL, sets levels and pay. Contributions cannot be computed on less than EUR 58.13 a day in 2026, under Circolare INPS 6/2026.
What is TFR, and does it stay in the company?
TFR is an allowance owed at the end of every employment: each year's pay divided by 13.5, revalued at 1.5% plus 75% of inflation, with a 17% tax on the revaluation. It stays on the company's books unless the worker chooses a pension fund or the company reaches the INPS Treasury Fund test of 60 staff for 2026 and 2027.
Which yearly filings come with payroll?
The Certificazione Unica goes to each employee and to the Agenzia delle Entrate by 16 March of the following year, and the modello 770, the withholding agents' return, is filed between 15 April and 31 October. Consulenti del lavoro are on the list of authorised intermediaries that may transmit them.
What is a DURC, and why does the company PEC matter?
The DURC is the online certificate that the company is up to date with INPS and INAIL, issued in real time and valid 120 days from the request. If the company is not in order, each body invites it by PEC to regularise within at most 15 days, so someone must read that mailbox.
Put your first hire and its payroll on one calendar
One plan from employer registration to the yearly filings, with who acts at each step.