Commercial Regulation
Italy Retribuzione
Italian payroll regulation covering IRPEF income tax (3-bracket progressive annual projection, detrazioni lavoro dipendente, conguaglio), INPS social security (IVS with massimale and additional 1%), regional and municipal addizionali, TFR (accrual, rivalutazione, tassazione separata), inpatriati regime (dual base 50/60%), tredicesima/quattordicesima, premio di risultato, CIG, and garnishments. UniEmens, Certificazione Unica, and Libro Unico reporting.
IRPEF 2026
INPS Circ. 6/2026
TFR
v1.0-beta
Regulation Overview
IT.Retribuzione · 2026
Core regulation + 5 versioned data regulations (IRPEF · SV · AddReg · AddCom · TFR)
64
Wage Types
4
Reports
15
Cases
47
Integration Tests
IRPEF 2026 (Art. 11 TUIR)
Up to €28,00023%
€28,001 – €50,00033%
Above €50,00043%
Detrazione lavoro dipendenteup to €1,955 (degressive, Art. 13)
Inpatriati regime (D.Lgs. 209/2023)50% exempt (60% w/ dependent child), cap €600,000
INPS Social Security 2026 (Circ. 6/2026)
IVS employee9.19%
IVS employer~23.81%
Massimale contributivo€122,295/yr
Additional 1% threshold€56,224/yr (€4,685/mo)
Daily minimum€58.13
TFR & Variable Pay 2026
TFR annual accrualRAL / 13.5 (≈6.91%)
TFR revaluation1.5% fixed + 75% ISTAT FOI
Substitute tax on revaluation17%
Premio di risultato (2026–27)1% substitute up to €5,000
Fringe benefit threshold€1,000 (€2,000 w/ children)
Company car (Art. 51 co.4)10% electric / 20% PHEV / 50% other
Cases & Reporting
Cases & Statutory Reporting
15 payroll input cases + 4 reports
Reports (4)
Cedolino — Employee payslipPDFPer Pay Period
Libro Unico del Lavoro (LUL)PDFMonthly
Certificazione Unica (CU)PDFAnnual · Agenzia Entrate
UniEmens — social security declarationXMLMonthly · INPS
Certification Requirements
Required Registrations & Filing
Customer responsibility — Payroll Engine provides calculation results, not filing
Electronic Filing Channels
UniEmens (INPS)Monthly contribution declaration via INPS intermediary credentials
CU / Modello 770 (Agenzia Entrate)Via Entratel / Fisconline authorized channel
F24 paymentTaxes and contributions remitted via F24
Employer Registrations
Partita IVA / Codice FiscaleRequired for all employers
Matricola INPSINPS employer registration
PAT INAILINAIL occupational injury position
Payroll Engine produces UniEmens XML, Certificazione Unica, and Libro Unico outputs. Transmission to INPS and the Agenzia delle Entrate requires authorized intermediary credentials (Entratel/Fisconline). This is the sole responsibility of the deploying entity.
Regulation Stack
Deployment Layers
Standalone Italy or multi-country via Consolidation cluster
L1IT.RetribuzioneCore payroll regulation
L1Data.IRPEF.2026Brackets · detrazioni · parametri
L1Data.SV.2026INPS rates · massimale · 1% threshold
L1Data.AddizionaleRegionale.202620 regions · flat/progressive
L1Data.AddizionaleComunale.2026Comuni · soglia esenzione
L1Data.TFR.2026ISTAT FOI · 17% substitute tax
L2Provider.MyCompanyCCNL minimi · scatti · mensilità
L3Regulation.ConsolidationWT 7000–7030 · cross-country reports