FAQ

Hirings

The Company must have an Italian tax code and/or VAT number.

The Company should send the Chamber of Commerce Document (the so-called Visura in Italian) or the tax code attribution to the Studio and tell us the activity that the Company is going to perform in Italy.

The Studio must receive the employee’s personal documents:

  • Identity card
  • Fiscal Code card (tessera sanitaria)
  • Residency permit (only for not European citizens)
  • Residential address/Address of domicile if different from the residential

At least 2 or 3 days prior to the start date of employment because within 24 hours of employment, it is necessary to notify the Job Center. If this timeframe is not respected, the Company may risk a sanction.

  • The National Collective Labor Agreement to apply;
  • the task-description of the job;
  • the level;
  • hours of work (full time or part time);
  • duration time of the contract (permanent or with a fixed termination);
  • any agreed gross remuneration and other negotiated or requested elements (we recommend avoiding any net pay deal with employees)

The documents are:

  • the employment contract (two copies: one for the employee signed by the Company and one countersigned by the Company);
  • the privacy policy (two copies: one for the employee signed by the Company and one copy for the Company countersigned);
  • according to Transparency Decree No. 104/2022, the information sheet of the National Collective Labour Agreement applied in the Company, which should be given to the employee. A copy of the document must be signed for receipt by the employee and kept by the Company.

The documents are:

  • request for deductions for employment and/or family loads;
  • allocation of severance pay (TFR) to be completed within 6 months of employment;
  • tax bonus (so-called trattamento integrativo).

Deadlines to keep in mind

Payroll process

Timesheets and any variables of the processing month must be sent to the Studio at least 2 working days before the payroll due date. The Company will be given access to our AM Suite software on which it can manage the entry of timesheets and variables for the month.

  • sick leaves;
  • injury;
  • holidays and permits;
  • other paid permits (for example blood donation…)

The sick employee must visit his/her family doctor and immediately notify the Company of his/her absence. The doctor will notify INPS of the relevant certificate and the employee must notify the Company with the number of the sick leave certificate.

In case of an accident at work, the employee is required to inform the employer immediately. The Company must promptly notify the Studio of the fact and hand over the medical documentation of the accident.

The Studio, acting as intermediary, will notify the Institute, INAIL:

  • the accident notice, in the event the prognosis is up to 3 days;
  • the accident report, if the prognosis is more than 3 days.

The accident report must be submitted exclusively through the appropriate telematic services within two days of the day on which the employer is notified and must be accompanied by references to the medical certificate already sent to INAIL by the doctor or health facility responsible for issuing it. In the event of omitted communication, the Company risks very high penalties.

The main difference is that holidays must be taken in full days, whereas permits are usually taken hourly. The amount of holidays and permits accrued during the year is defined by the relevant National Collective Bargaining Agreements.

The Company will find the documents on AM Suite and can download them.

The documents normally published are the following

  • pay slips – LUL and LUL Dipendente. The first ones are the complete pay slips that must be kept for 5 years from the date of issue and exhibited in case of inspection by the Labour Inspectorate, the second ones are the pay slips that must be delivered to employees;
  • the Studio can provide for the monthly delivery of payslips to employees through the Employee AM suite (the service is subject to a fee);
  • net list;
  • F24 form;
  • payroll summary;
  • accounting document (bilancino di verifica).

The F24 is a form for the payment of taxes, INPS and other contributions and rates to public agencies. It can be paid by bank transaction or via Entratel/Agenzia delle entrate, either from the Company’s current account or through the Studio. It refers to contributions and taxes resulting from payroll and must be paid by the 16th of the month following the month in which the payroll is processed.

To pay the F24 Form, the Company must have an Italian bank account.

With the F24 form, the company pays monthly the supplementary health care funds provided by the National Collective Bargaining Agreement (e.g. Fondo Est for the Trade Collective Bargaining Agreement).

However, there are other types of funds that employees can freely join, such as supplementary pension funds.

Supplementary pension funds are based on a system of pension forms charged with collecting pension savings through which, at the end of one’s working life, one can benefit from a supplementary pension. There are closed pension funds and open pension funds: the first are related to National Collective Bargaining Agreements, while the others are covered by other institutions, such as insurance companies, banks, etc.

The employee may decide whether to allocate the accrued and accruing TFR (severance pay) to a supplementary pension fund. Closed pension funds provide for the payment of a minimum contribution by the Company and a minimum contribution by the employee plus the TFR. The employee may decide to pay a higher contribution, which will be deducted directly from his or her paycheck.

Open pension funds usually provide for the payment of TFR or, at most, a contribution, only by the employee.

The regulation provides that after 6 months of employment, if the employee has not handed in the TFR allocation form, the accrued TFR must be paid to the complementary pension fund linked to the relevant National Collective Bargaining Agreement.

These funds are normally paid quarterly by bank transfer. The Studio publishes the details for the payment a few days before the deadline. The deadlines usually are 16th January (I quarter), 16th of April (II quarter), 16th July (III quarter) and 16th October (IV quarter).

Yes, according to the classification of the employees. Especially if the Company hires Managers.

There are different types of funds depending on the National Collective Bargaining Agreement applied.

According to the National Collective Trade Agreement, the mandatory funds are: Fondo FASDAC, Fondo Pastore, Fondo Negri, Fondo Formazione.

According to the National Collective Industry Agreement, the mandatory funds are: Fondo Previndai and Fondo FASI.

All these funds should be paid quarterly.

Annual deadlines

  • Autoliquidazione INAIL (insurance against accidents at work) within 16th February;
  • Certificazioni Uniche within 16th March of the following reference year;
  • 770 within 31st October of the following reference year.

The employer, subject to compulsory insurance against accidents at work and occupational diseases and the craftsman without employees, pays the premium each year through self-settlement; this procedure is carried out by the Studio and it’s due each year, paid by the F24 with deadline 16th of February. In case of large amounts, it is possible to divide the amount into 4 instalments.

The CU (Certificazione Unica) is a fundamental tax document required by pensioners, employees and the self-employed who receive income from an Italian employer, pension institution or who have Italian business clients. It is a document summarising income received and taxes withheld and should be issued by the employer for employees. The employer is required to submit the CU form to employees by March of the following reference year.

The Model 770 declaration is an annual report through which companies must communicate to the Italian Revenue Agency (Agenzia delle Entrate) the data concerning the withholding taxes made in each tax period.

The Company is required to make the year-end adjustment and, again as withholding agent, to quantify and withhold from the employee the taxes due monthly.

The taxation applied monthly is temporary, as it considers the income paid in the pay period (and that of previous months). Therefore, the monthly calculations may not correspond to those of the taxes due for the income of the entire tax year related to the employment relationship.

Employees can submit a Tax Return (Dichiarazione dei redditi) by 30th September each year, which can have a positive outcome, i.e. a credit for the employee, or a negative outcome, i.e. a debit for the employee. The outcome of the declaration is communicated by the Internal Revenue Service (Agenzia delle Entrate) directly to us, as intermediaries, and reported on the pay slip. In the case of a credit, therefore, the employee will receive a higher net amount, and the amount refunded in the pay slip will not be a cost for the company because the amount will be deducted from the income taxes (IRPEF) due in the month. If, on the other hand, the declaration results in a debit, the employee will receive a lower net amount and the company will have to pay a higher amount of income taxes (IRPEF), which, however, it will have already deducted from the employee’s paycheck.

Declarations can usually come in from July to October of each year and amounts are refunded or withheld monthly up to Company taxes capacity, i.e., in the case of a refund of an amount until the Company IRPEF payable in the month is equal to the debt. The Company cannot go into IRPEF credit by the work of the Tax Return or also called 730.

If the Company does not have sufficient IRPEF capacity and therefore fails to reimburse the full amount to the employee by December, it will issue a statement to the employee that he or she can use the following year with the next Tax Return.

Termination of employment

  • The employment relationship may be terminated for:
    natural expiry of the contract in the case of fixed-term contracts;
  • resignation;
  • dismissal.

If the contract ends when it expires, there is no requirement to put in place.

Resignation is a unilateral act by which the employee wishes to terminate the employment contract. In order to proceed with the resignation procedure (voluntary or for just cause) and the eventual consensual termination of the employment contract, the employee must provide an online communication to the Ministry of Labour and Social Policies, under penalty of ineffectiveness, exclusively by telematic means (art. 26, paragraph 1, Legislative Decree no. 151 of 14 September 2015).

The parent of children under the age of 3 and/or the employee who has married within the previous 12 months must submit and validate the resignation to the Territorial Labour Inspectorate.

Dismissal is a unilateral act through which the employer terminates the employment contract that binds him to the employee. The dismissal of an employee in Italy can only take place if he or she respects the limits and procedures laid down by law.

In all cases of termination of employment, the Company is required to pay the employee unused holiday and permits, the 13th month’s salary and, if applicable, the 14th month’s salary, and the accrued TFR.

Proxies that the Studio needs to operate

We need the proxy to the SIUL site which is activated by a digitally signed document from the Company or by authorization with SPID from the legal representative (if in possession).

Yes, the Studio will send you a pre-filled document, which should be signed by the legal representative and sent back by post.

Yes, the Studio normally asks for a proxy to access the Company’s tax drawer and, if necessary, the Ministry of Labour’s website for any communications regarding remote working, occasional workers, etc.