Enter the gross salary you plan to offer. For a Blue Card it must also reach the salary threshold. The table shows the full employer cost under two example collective agreements; the visa fee of €2,500 per case is separate.
| Item | Per month (avg) | Per year |
|---|
Example figures, rates updated 2026-10-26. Contribution and insurance rates are indicative estimate and depend on the exact sector, company size and job risk class. We confirm them in your quote.
The annual cost is the same either way. The options change when you pay it: with both options on, every month costs the same and nothing accumulates for later.
| Month | Salary | INPS + INAIL | TFR | Fee | Invoice |
|---|
[Review: pro-rata payment of 13th/14th month must be allowed by the CCNL or an individual agreement; TFR to a pension fund depends on the employee’s choice, otherwise it goes to the INPS Treasury fund (companies with 50+ employees) or stays with the employer.]
The table above is an estimate. Each month we run the real payroll and invoice what it actually cost: overtime, bonuses, unpaid leave, sick days partly covered by INPS, salary changes and CCNL raises all show up in that month's figures. You receive the payslip summary with every invoice, so you can check every line.
Billing terms: one month's estimated cost as a deposit, plus the first month paid in advance; each month is then adjusted to the actual payroll on the next invoice.
On the same €50,000 RAL, an engineering contract under the Metalmeccanico agreement costs the employer roughly €1,500–2,000 a year more than an office contract under Commerce and services: social security rates are about 2–3 points higher and injury insurance is higher for technical roles. The Commerce agreement pays in 14 installments, so each monthly payslip is smaller, but the annual cost is the same RAL.
Which agreement applies is not a free choice: it follows the job and the sector of the work. We pick it in the contract draft and explain why.
On top of national income tax (IRPEF), every employee pays a regional surcharge (from 1.23% up to about 3.33% of taxable income, depending on the region and income band) and a municipal one (usually 0–0.8%; 0.9% in Rome, 1% in Naples, up to 1.2% in Turin; many cities exempt lower incomes). Both are withheld from the employee's gross pay.
They do not change what you pay. They change what the employee takes home: on a €50,000 RAL, the gap between the cheapest and the most expensive combination of region and city is in the order of €1,000–1,500 a year of net pay. Worth knowing when a relocating employee chooses where to live.
[Example by city (Milan, Rome, Turin, Bologna, Naples) to be computed from the MEF 2026 tables.]