2 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
Use this skill whenever asked about Italian payroll processing for employees. Trigger on phrases like "Italian payroll", "busta paga", "cedolino", "IRPEF ritenuta", "ritenuta d'acconto dipendenti", "INPS contributi", "contributi previdenziali", "TFR", "trattamento di fine rapporto", "CU certificazione unica", "F24", "tredicesima", "quattordicesima", "stipendio netto Italia", "brutto netto Italia", "Agenzia delle Entrate", "addizionale regionale", "addizionale comunale", "CCNL minimum wage", "ferie maturate", "malattia INPS", "maternità INPS", or any question about computing employee pay, income tax withholding, or social contributions in Italy. This skill covers IRPEF withholding, INPS contributions (employee and employer), TFR, mandatory benefits, busta paga (payslip) requirements, CU/F24 filing, and employer cost analysis. ALWAYS read this skill before processing any Italian employee payroll.
Use this skill whenever asked about Italian INPS social contributions for self-employed professionals (Gestione Separata). Trigger on phrases like "INPS contributions", "Gestione Separata", "contributi previdenziali", "aliquota INPS", "rivalsa 4%", "acconto saldo INPS", "minimale contributivo", "massimale INPS", "F24 contributi", "how much INPS do I pay", or any question about Italian freelance social security obligations. Also trigger when classifying bank statement transactions showing F24 INPS payments, Gestione Separata acconti/saldo debits, or Agenzia delle Entrate INPS-related debits. ALWAYS read this skill before touching any Italian social contribution work.