A year of Italian payroll
Once the permit is granted and the person starts, payroll runs on a fixed monthly rhythm with a few yearly deadlines. Here is the calendar your finance team will see.
| Currency | Euro; your invoice in EUR or USD |
| Tax year | 1 January - 31 December |
| Pay frequency | Monthly, plus 13th (and sometimes 14th) month, which we spread pro rata on your invoices |
| Taxes and contributions | Paid by the 16th of the following month (F24) |
| Time zone | CET (UTC+1), CEST in summer |
Each month
- Mid-monthCut-off for overtime, absences, bonuses, joiners and leavers.
- Third weekCalculation and checks.
- End of monthNet pay transferred and payslips sent.
- 16th of next monthTaxes and INPS/INAIL contributions paid with the F24; UniEmens filed.
The hire itself is reported electronically to the labour authorities the day before work starts. For a visa holder, that date follows the stay contract.
Each year
| Filing | What it is | When |
|---|---|---|
| Certificazione Unica (CU) | Annual income and tax certificate; the employee also uses it as income evidence, for example in a family reunification file | By 16 March |
| Modello 770 | Annual withholding agent return | By 31 October |
| INAIL self-assessment | Annual premium calculation | By 16 February |
| LUL | Official payroll and attendance register | Updated monthly |
Alongside payroll we track the residence permit expiry and start the renewal well in advance.