Module 120 min2143 wordsFree — no account
From gross to net: contributions, IRPEF, local surcharges and the year-end adjustment
Dated official sources, and the contents this module links to · 1 section
Official sources
- INPS — Contribution rates, information page for businesses — verified on September 25, 2026
- INPS — Employees: minimum daily wage for 2026, contribution ceiling and additional rate — verified on September 25, 2026
- Agenzia delle Entrate — IRPEF rates and calculation — verified on September 25, 2026
- Finance Department — Municipal IRPEF surcharge, rules of the tax — verified on September 25, 2026
- Agenzia delle Entrate — Pre-filled return, section C employment income — verified on September 25, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Rate up to 28,000 euros — 23 %
gazzettaufficiale.it · 2026 rules - Rate above 28,000 and up to 50,000 euros — 33 %
gazzettaufficiale.it · 2026 rules - Rate above 50,000 euros — 43 %
gazzettaufficiale.it · 2026 rules - Top of the first bracket — 28,000 €
gazzettaufficiale.it · 2026 rules - Credit up to 15,000 euros of income — 1,955 €
gazzettaufficiale.it · 2026 rules - Fixed amount in the second band — 1,910 €
gazzettaufficiale.it · 2026 rules - Top-up between 25,000 and 35,000 euros — 65 €
gazzettaufficiale.it · 2026 rules - Minimum credit on a fixed-term contract — 1,380 €
gazzettaufficiale.it · 2026 rules - Maximum municipal surcharge rate, save for exceptions — 0.8 %
finanze.gov.it · 2026 rules - Size of the municipal surcharge advance — 30 %
finanze.gov.it · 2026 rules
Contents linked from this module
- Work out the employment credit
Enter total income and days worked to get the 2026 credit for employees.
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.