Module 120 min2143 wordsFree — no account
From gross to net: contributions, IRPEF, local surcharges and the year-end adjustment
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 224 words · 3 min
Worked example
Andrea's municipal surcharge
Andrea lives in a municipality charging 0.8% and has taxable income of 27,300 euros. The year's surcharge is 27,300 × 0.8% = 218.40 euros. The advance for the following year is 30% of that figure: 65.52 euros. The employer withholds both in instalments during the following year.
Practical case
Andrea's first year
Andrea works on a permanent contract for the whole of 2026 with gross annual pay of 30,000 euros. His Certificazione Unica shows 2,700 euros of social security contributions borne by him. He has no other income and no deductible charges. Work out his taxable income, gross IRPEF, employment credit and net IRPEF, before the tax wedge measures of the second module.
Hint: Take the contributions off gross pay. Taxable income falls in the second band of the credit: truncate the ratio at the fourth decimal place and check the top-up.
Show the solution
Taxable income: 30,000 − 2,700 = 27,300 euros. Gross IRPEF: all in the first bracket, 27,300 × 23% = 6,279 euros. Credit: income between 15,000 and 28,000 euros, second band. Ratio: (28,000 − 27,300) / 13,000 = 0.053846…, truncated to 0.0538. Credit: 1,910 + 1,190 × 0.0538 = 1,910 + 64.02 = 1,974.02 euros. Income is above 25,000 and not above 35,000 euros: add 65 euros, total 2,039.02 euros. Net IRPEF: 6,279 − 2,039.02 = 4,239.98 euros.
Answer: Net IRPEF of 4,239.98 euros
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