PAYROLL OBLIGATIONS IN ITALY

Like most countries, employers are obliged to comply with regulations regarding their payroll which can be time consuming and difficult to produce. With over 10 years of helping foreign companies produce their payroll, backed up with a specialised payroll software, SIT can deliver a high quality payroll service.

Payslip and 'LUL'

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The most basic requirement for employers is the monthly production of the payslip and the Libro Unico di Lavoro (LUL).

Social Security, Tax & Insurance

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An employer has a number of obligations with regards to tax, social security and insurance.

Every month an employer must pay social security, tax and INAIL.  The contributions are paid via an online tax form with their bank. SIT prepares all paperwork necessary for the correct payment of these contributions

Annual Obligations

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At the end of the fiscal year an employer must produce the following documentation:

CUD: Annual declaration of income paid as well as taxes and social security witheld. The declaration also contains information regarding tax credits and money held for severance payments.

770: Annual declaration sent to Tax and Social security bodies regarding witholdings made on behalf of employees and professionals.