# Outsourcing Payroll in Italy

> Why Nordic companies outsource Italian payroll, the mistakes foreign employers make, reporting to group finance, and what to ask a provider.


<section> <span class="eyebrow"><a href="payroll-guide.html">Payroll guide</a></span> <h1 id="outsourcing-italian-payroll">Outsourcing Italian payroll</h1> <p class="lede">What a provider takes over, where foreign employers slip, and how to choose one.</p> </section> <section id="services" class="prose"> <h2 id="scope-of-a-payroll-and-eor-service">Scope of a payroll and EOR service</h2> <div class="tbl"><table> <thead><tr><th>Area</th><th>What we do</th></tr></thead> <tbody> <tr><td>Onboarding</td><td>Contract under the right CCNL in Italian and English, hire notification, tax code, INPS and INAIL registration</td></tr> <tr><td>Monthly payroll</td><td>Gross to net, payslips, F24, UniEmens, LUL</td></tr> <tr><td>Absences</td><td>Holiday, sickness, parental leave, overtime</td></tr> <tr><td>Year end</td><td>CU for each employee, annual returns, INAIL self-assessment</td></tr> <tr><td>HR administration</td><td>Personnel files, amendments, renewals, terminations, benefits</td></tr> <tr><td>Your side</td><td>One monthly invoice in SEK, NOK, DKK or EUR with the payroll summary</td></tr> </tbody> </table></div> </section> <section id="outsourcing" class="prose"> <h2 id="why-outsource">Why outsource</h2> <ul> <li><strong>Fewer errors.</strong> Rates, credits and CCNL tables change during the year; late or wrong F24 payments carry penalties and interest.</li> <li><strong>Nothing to set up.</strong> No Italian payroll software, no local accountant, and with EOR no Italian entity.</li> <li><strong>Specialists on call.</strong> Changes at INPS, INAIL and the tax agency are followed for you.</li> <li><strong>Correct pay on time.</strong> It matters for retention as much as in Sweden.</li> </ul> </section> <section id="challenges" class="prose"> <h2 id="where-nordic-employers-slip">Where Nordic employers slip</h2> <ul> <li><strong>Assuming no agreement applies:</strong> at home you may not be bound by a kollektivavtal; in Italy a CCNL always applies, with its minimums and allowances.</li> <li><strong>Wrong level:</strong> pay below the minimum for the level actually performed.</li> <li><strong>Part-time and fixed-term:</strong> contributions and leave calculated as for full-time.</li> <li><strong>Late F24:</strong> penalties and interest from the first day.</li> <li><strong>Missing accruals:</strong> 13th, 14th month and TFR left out of the budget.</li> <li><strong>Calendar mismatch:</strong> Italian payroll closes on the calendar month, which may not match your reporting periods.</li> <li><strong>Annual changes:</strong> tax bands, contribution rates and report formats change every year.</li> </ul> </section> <section id="reporting" class="prose"> <h2 id="reporting-to-group-finance">Reporting to group finance</h2> <p>Every month, in English and in your invoice currency:</p> <ul> <li>payroll summary per employee: gross, employer costs, net;</li> <li>accruals during the year: 13th and 14th month, unused leave, TFR (none if paid monthly);</li> <li>a cost forecast to year end;</li> <li>leave and absence balances.</li> </ul> <p>In a format your accounting team can import, and available to your auditors.</p> </section> <section id="choosing" class="prose"> <h2 id="what-to-ask-a-provider-and-our-answers">What to ask a provider, and our answers</h2> <div class="tbl"><table> <thead><tr><th>Question</th><th>Our answer</th></tr></thead> <tbody> <tr><td>Who is the legal employer in Italy?</td><td>We are, directly. No subcontractor.</td></tr> <tr><td>Which CCNL, and why?</td><td>Stated in the quote, chosen from the job and the sector.</td></tr> <tr><td>What is in the price?</td><td>A flat €250 per employee per month, plus the actual employment cost month by month.</td></tr> <tr><td>Which currency?</td><td>SEK, NOK, DKK or EUR, at the EUR reference rate of the invoice date, without spread.</td></tr> <tr><td>Where is employee data?</td><td>On servers in the EU, under GDPR.</td></tr> <tr><td>How are law changes handled?</td><td>Applied in payroll, and announced to you before they change your cost.</td></tr> <tr><td>Who answers the employee?</td><td>We do, in Italian and English.</td></tr> </tbody> </table></div> </section> <section id="faq" class="prose"> <h2 id="faq">FAQ</h2> <h3 id="how-often-are-italian-employees-paid">How often are Italian employees paid?</h3><p>Monthly, with the 13th and, under some agreements, the 14th month on top, unless spread pro rata.</p> <h3 id="what-is-the-certificazione-unica">What is the Certificazione Unica?</h3><p>The annual statement of income, withheld tax and contributions, given to the employee and filed with the tax agency by 16 March.</p> <h3 id="do-employees-file-their-own-return">Do employees file their own return?</h3><p>Many do, mainly to claim deductions such as medical expenses. Withholding already covers most of the tax.</p> <h3 id="how-high-are-contributions">How high are contributions?</h3><p>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.</p> <h3 id="can-we-hire-a-non-eu-national">Can we hire a non-EU national?</h3><p>Yes, once the work permit is granted. We apply as the employer.</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, own company or freelancers?</a></li> <li><a href="italy-payroll-calendar.html">The monthly cycle and filings</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 exits</a></li> <li><a href="italy-payroll-outsourcing.html">Outsourcing payroll</a></li> </ul></section> <div class="cta"><a class="btn" href="contact.html">Get a quote</a></div>


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