Italy


Introduction

Uniglo Financial can provide a comprehensive range of payroll services in Italy. The individual is treated as Self employed by Uniglo Financial and income is paid in the form of professional fees, allowances and expenses, the proportions depending on individual circumstances.

Immigration

Nationals of the EU/EEA Member States and Switzerland are able to work without restriction in Italy, except for citizens of the two most recent members Bulgaria and Romania.

Residency

Individuals will be regarded as tax residents:

  • if they are registered at the Italian civil registry for the greater part of the tax year,
  • if their habitual abode is in Italy,
  • if their centre of vital interests is in Italy.

Income Tax bands

  • 23% for the first EUR 15,000
  • 27% from EUR 15,001 to EUR 28,000
  • 38% from EUR 28,001 to EUR 55,000
  • 41% from EUR 55,001 to EUR 75,000
  • 43% on excess over EUR 75,001

There are additional regional (0.9 to 1.4%) and municipal (0 to 0.8%) taxes. Tax residents may deduct minor personal allowances.

Social Security

26.72% capped at EUR 93,622 unless the foreign worker is still paying in the home country and has a valid A1 certificate.

How much will I take home?

Please contact our Italian specialist who will discuss your personal circumstances with you and help you to minimise your tax and social security liabilities, within the bounds of Italian legislation.