The full cost of a hire in Italy
You pay what the employee actually costs plus our monthly fee. Put in a salary and see each line, under two example collective agreements.
| Item | Per month (avg) | Per year |
|---|
Example figures, rates updated 2026-10-26. Enter the current EUR reference rate for SEK, NOK or DKK to see the total in your currency. The contribution and INAIL rates used here are indicative estimate: the real ones depend on sector, headcount and the risk class of the job, and your quote states them.
Twelve invoices
The yearly total does not change. The two options change the timing: with both on, every invoice is the same size and nothing builds up for December or for the exit.
| 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 lines explained
Invoiced on actuals
The figures above are an estimate. Every month we run the real payroll and invoice what it cost: overtime, bonuses, unpaid leave, sick days partly paid by INPS, raises and CCNL increases appear in that month. The payslip summary comes with every invoice.
Billing: a refundable deposit of one month's estimated cost plus the first month in advance at the start; then each month paid in advance on the estimate and adjusted to the actual payroll on the next invoice.
Two collective agreements side by side
On the same €50,000 RAL, the Metalmeccanico (engineering) agreement comes out roughly €1,500–2,000 a year dearer for the employer than Commerce and services (office roles). Contribution rates sit about 2–3 points higher, and technical work carries a higher INAIL premium. Commerce splits the RAL into 14 payments instead of 13, which lowers each payslip but not the yearly total.
Unlike at home, you cannot choose to have no agreement, or pick the cheaper one: it follows the job and the sector. We name it in the contract draft and explain why.
The city changes net pay, not your cost
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). Payroll withholds both from gross pay.
Your cost stays the same; the employee's take-home does not. At €50,000 RAL the spread between the cheapest and the dearest region-and-city mix is roughly €1,000–1,500 of net pay a year. Worth knowing before you set one salary band for candidates in different cities.
[Example by city (Milan, Rome, Turin, Bologna, Naples) to be computed from the MEF 2026 tables.]