Full-cycle Italian payroll workflow for private-sector employees: busta paga calculation (IRPEF ritenuta, addizionali, INPS contributions), monthly F24 payment, UniEmens declaration, TFR accrual, and annual CU / Modello 770 filings.
Gather the data needed to configure payroll correctly: employee personal details, codice fiscale, CCNL applicable to the business sector, employee classification (livello, qualifica), and start date. Confirm whether the employee is first-insured post-1996 (subject to INPS massimale EUR 122,295) and collect any family-status data for detrazioni per carichi familiari.
Compute the monthly payslip (cedolino / busta paga) using the cumulative method. Calculate gross pay (paga base + contingenza + EDR + overtime surcharges per CCNL), deduct the employee INPS share (typically 9.19% up to massimale), apply detrazioni per lavoro dipendente, apply progressive IRPEF brackets (23% / 33% / 43% per Legge di Bilancio 2026), and withhold addizionali regionali and comunali in monthly instalments.
Account for the mandatory 13th-month salary (tredicesima, paid in December) accrued at 1/12 per month, the 14th-month salary (quattordicesima, if required by CCNL such as Commercio or Turismo, typically paid in June/July), and the monthly TFR accrual using the Art. 2120 formula (annual gross / 13.5). Confirm TFR destination: employer-held, Fondo Tesoreria INPS (mandatory for employers with 50+ employees), or supplementary pension fund.
Prepare and submit the monthly F24 telematico by the 16th of the following month, covering IRPEF ritenuta (codice tributo 1001), addizionali regionali (codice 3802) and comunali (codice 3848), and all INPS employer and employee contributions. Separately, submit the UniEmens declaration to INPS by the last day of the following month, reconciling contribution positions for each employee.
At year-end, issue the Certificazione Unica (CU) to each employee and submit it telematically to Agenzia delle Entrate by 16 March. Prepare and file Modello 770 (the withholding-agent annual return) by 31 October, reconciling all IRPEF, addizionali, and INPS data against the monthly UniEmens submissions. Also settle the INAIL autoliquidazione by 16 February (payment) and 28 February (declaration).
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