# Italian Salary Components

> From the RAL in the offer to net pay: 13th and 14th month, employee contributions, IRPEF, surcharges, meal vouchers and benefits, explained for professionals moving to Italy.


<section> <span class="eyebrow"><a href="payroll-guide.html">Employment guide</a></span> <h1 id="reading-an-italian-offer">Reading an Italian offer</h1> <p class="lede">Italian offers quote the RAL, the annual gross salary. It is also the figure checked against the Blue Card threshold. What reaches your account each month depends on installments, contributions and tax.</p> </section> <section class="prose"> <h2 id="installments">Installments</h2> <p>The RAL is split into 13 installments, or 14 under agreements such as Commerce and services: the 13th in December, the 14th in June or July. Both accrue month by month, so joining mid-year gives you the accrued part.</p> <h2 id="what-is-withheld">What is withheld</h2> <ul> <li>Employee social security of 9.19% of gross pay, plus 1% on the part above €56,224 a year.</li> <li>IRPEF income tax: 23% up to €28,000, 33% from €28,000 to €50,000, 43% above, reduced by employment tax credits.</li> <li>Regional and municipal surcharges, depending on where you live.</li> </ul> <p>Pension contributions stop above a yearly ceiling of €122,295 in 2026 for people first insured from 1996, which includes anyone starting their Italian career now.</p> <p>Try the <a href="net-pay-calculator.html">net pay calculator</a>.</p> </section> <section class="prose"> <h2 id="benefits-worth-knowing">Benefits worth knowing</h2> <ul> <li><strong>Meal vouchers:</strong> exempt up to €10 a day if electronic, €4 if paper (2026).</li> <li><strong>Fringe benefits:</strong> tax-free up to €1,000 a year, €2,000 with dependent children (2026), useful once the family has joined.</li> <li><strong>Housing:</strong> rent paid or reimbursed by the employer, common in relocation packages.</li> <li><strong>Supplementary health:</strong> contributions to health funds exempt up to €3,615.20 a year.</li> <li><strong>Productivity bonus:</strong> up to €5,000 a year taxed at a flat 1% in 2026, under a company agreement.</li> </ul> </section> <section class="prose"> <h2 id="employer-side">On the employer's side</h2> <p>The employer adds its own INPS share (around 30%), INAIL and the 6.91% TFR accrual. None of this reduces your pay; it is the cost the <a href="calculator.html">calculator</a> shows.</p> </section> <section class="prose"><h2 id="more-in-the-guide">More in the guide</h2><ul> <li><a href="italy-eor-vs-entity.html">EOR, entity or contractors?</a></li> <li><a href="italy-payroll-calendar.html">The payroll calendar</a></li> <li><a href="italy-salary-components.html">From RAL to net pay</a></li> <li><a href="italy-employment-contracts.html">Contracts, leave and termination</a></li> <li><a href="italy-payroll-outsourcing.html">Running payroll from abroad</a></li> </ul></section> <div class="cta"><a class="btn" href="contact.html">Get a quote</a></div>


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Source: https://italybluecard.com/italy-salary-components.html