Test yourself Question 1 of 6 Question 1 of 6
Who is legally required to pay INPS the employee's share of contributions as well?
The employee, with a separate F24 The employer, which recovers it through the payslip The payroll consultant Nobody, the employee's share is optional
Question 2 of 6 Question 2 of 6
On what base does the employer work out the month's IRPEF withholding?
Gross pay Net pay Taxable pay after the employee's contributions The contribution ceiling
Question 3 of 6 Question 3 of 6
An inspection uncovers an undeclared worker. Can the employer deduct the back contributions from that worker?
Yes, in one go Yes, in ten instalments No, it must bear the whole contribution debt Only with the worker's written consent
Question 4 of 6 Question 4 of 6
What is the highest municipal surcharge rate, save for statutory exceptions?
0.8% 3% 0.9% for every municipality There is no limit
Question 5 of 6 Question 5 of 6
An employee with two children receives 1,800 euros of goods and services from the company in 2026. By how much does this exceed the fringe benefit limit?
800 euros Nothing, the limit for employees with children is 2,000 euros 1,800 euros 300 euros
Question 6 of 6 Question 6 of 6
Why does the December payslip often look different from the others?
Because rates change in December Because it carries the year-end adjustment, comparing the year's tax with what was withheld Because contributions are only paid in December Because no credits apply in December
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