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Reading an Italian payslip and the tax wedge cut

From gross to net, line by line: INPS contributions and the employer's right to recover the employee share, taxable pay, IRPEF withholding by bracket and the employment credit, local surcharges, fringe benefits and meal vouchers, year-end adjustment and the Certificazione Unica. Then the tax wedge cut: the tax-free sum below 20,000 euros, the extra credit up to 40,000 euros and the supplementary payment. Two modules with case studies, 2026 rules.

Foundational2 modules40 minFree course

2026 rules — verified on September 25, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

This content is part of the path: Hiring your first employee· Step 1 of 11· Next step: Italian withholding agent duties in a small business

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Read the structure of an Italian payslip: earnings, deductions, net pay
  • Understand how social security contributions are split between employer and employee
  • Follow the path from taxable pay to monthly IRPEF withholding
  • Recognise the regional and municipal surcharges and their timetable
  • Know what the year-end adjustment does and where it shows up in the Certificazione Unica
  • Tell the tax-free sum, below 20,000 euros, apart from the extra credit, between 20,000 and 40,000 euros
  • Work out the tax-free sum with the right percentage, chosen on income scaled to a full year
  • Work out the extra credit in the tapering band between 32,000 and 40,000 euros
  • Know who is left out and how the employer applies and claws back the benefit
  • Connect the wedge cut with the supplementary payment and the Certificazione Unica

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 120 minFree — no accountFrom gross to net: contributions, IRPEF, local surcharges and the year-end adjustmentWhat you will be able to do
    • Read the structure of an Italian payslip: earnings, deductions, net pay
    • Understand how social security contributions are split between employer and employee
    • Follow the path from taxable pay to monthly IRPEF withholding
    • Recognise the regional and municipal surcharges and their timetable
    • Know what the year-end adjustment does and where it shows up in the Certificazione Unica
    Read this module
  2. Module 220 minFree — no accountThe tax wedge cut: tax-free sum, extra credit and supplementary paymentWhat you will be able to do
    • Tell the tax-free sum, below 20,000 euros, apart from the extra credit, between 20,000 and 40,000 euros
    • Work out the tax-free sum with the right percentage, chosen on income scaled to a full year
    • Work out the extra credit in the tapering band between 32,000 and 40,000 euros
    • Know who is left out and how the employer applies and claws back the benefit
    • Connect the wedge cut with the supplementary payment and the Certificazione Unica
    Read this module

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (10)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (10)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

Download the handouts

Where this course leads

A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.

Run the numbers

The linked calculators apply this course's rules to your own figures — for free.

File it

Step-by-step guides to the official forms cited in this course.

Go further

The courses that follow on from this one.

Read in Italian

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.