Outsourcing Italian payroll
What a provider takes over, where foreign employers slip, and how to choose one.
Scope of a payroll and EOR service
| Area | What we do |
|---|---|
| Onboarding | Contract under the right CCNL in Italian and English, hire notification, tax code, INPS and INAIL registration |
| Monthly payroll | Gross to net, payslips, F24, UniEmens, LUL |
| Absences | Holiday, sickness, parental leave, overtime |
| Year end | CU for each employee, annual returns, INAIL self-assessment |
| HR administration | Personnel files, amendments, renewals, terminations, benefits |
| Your side | One monthly invoice in SEK, NOK, DKK or EUR with the payroll summary |
Why outsource
- Fewer errors. Rates, credits and CCNL tables change during the year; late or wrong F24 payments carry penalties and interest.
- Nothing to set up. No Italian payroll software, no local accountant, and with EOR no Italian entity.
- Specialists on call. Changes at INPS, INAIL and the tax agency are followed for you.
- Correct pay on time. It matters for retention as much as in Sweden.
Where Nordic employers slip
- Assuming no agreement applies: at home you may not be bound by a kollektivavtal; in Italy a CCNL always applies, with its minimums and allowances.
- Wrong level: pay below the minimum for the level actually performed.
- Part-time and fixed-term: contributions and leave calculated as for full-time.
- Late F24: penalties and interest from the first day.
- Missing accruals: 13th, 14th month and TFR left out of the budget.
- Calendar mismatch: Italian payroll closes on the calendar month, which may not match your reporting periods.
- Annual changes: tax bands, contribution rates and report formats change every year.
Reporting to group finance
Every month, in English and in your invoice currency:
- payroll summary per employee: gross, employer costs, net;
- accruals during the year: 13th and 14th month, unused leave, TFR (none if paid monthly);
- a cost forecast to year end;
- leave and absence balances.
In a format your accounting team can import, and available to your auditors.
What to ask a provider, and our answers
| Question | Our answer |
|---|---|
| Who is the legal employer in Italy? | We are, directly. No subcontractor. |
| Which CCNL, and why? | Stated in the quote, chosen from the job and the sector. |
| What is in the price? | A flat €250 per employee per month, plus the actual employment cost month by month. |
| Which currency? | SEK, NOK, DKK or EUR, at the EUR reference rate of the invoice date, without spread. |
| Where is employee data? | On servers in the EU, under GDPR. |
| How are law changes handled? | Applied in payroll, and announced to you before they change your cost. |
| Who answers the employee? | We do, in Italian and English. |
FAQ
How often are Italian employees paid?
Monthly, with the 13th and, under some agreements, the 14th month on top, unless spread pro rata.
What is the Certificazione Unica?
The annual statement of income, withheld tax and contributions, given to the employee and filed with the tax agency by 16 March.
Do employees file their own return?
Many do, mainly to claim deductions such as medical expenses. Withholding already covers most of the tax.
How high are contributions?
Roughly 9–10% of gross for the employee and about 30% for the employer, by sector and company size, plus INAIL paid by the employer.
Can we hire a non-EU national?
Yes, once the work permit is granted. We apply as the employer.