Paying over Italian withholding tax on salaries with the F24
An employer paying employment income, or income treated as such, withholds at the time of payment an advance on the employee's personal income tax (Irpef) and pays it over with the F24 form by the 16th of the month after the payment, electronically only if the employer holds a VAT number. By 28 February of the following year, or when employment ends if earlier, the employer carries out the annual year-end adjustment (conguaglio) and certifies the withholdings on the Certificazione unica.
Up to date for 2026 — verified on September 24, 2026Official procedure, no printed formGuide: about 15 min
This content is part of the path: Hiring your first employee· Step 10 of 11· Next step: Paying the Italian substitute tax on TFR revaluation with the F24
Deadlines
- 16th of the month after the payment
- Payment of the withholdings with the F24; if the deadline falls on a Saturday or a public holiday, payment on the next working day is on time
- 28 February of the following year
- Annual adjustment between the tax withheld and the tax due on the whole year, or on the date employment ends if earlier
Documents to prepare
- The period's payslips, with the sums and benefits paid to each employee
- The actual date the salaries were paid
- Details of the tax credits for dependants and for employment each employee is entitled to
- Access to the Agenzia's online services or to online banking, if you hold a VAT number
No form is attached to this procedure: the link leads to the official page that describes it.
What this page gives you
The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.
Who this applies to
- Employers acting as withholding agents who pay employment income
- Anyone paying income treated as employment income, for example pay to members of worker cooperatives, remuneration of priests, or periodic maintenance paid to a spouse
- The employer also for sums and benefits paid by third parties in connection with the employment
Worked example
Panificio Esposito snc pays over the withholdings on March salaries
Panificio Esposito snc, a bakery holding a VAT number, pays its four employees their March salaries on 27 March 2026. For each one it withholds tax on the taxable part of the month's pay, scaling the annual Irpef brackets down to the pay period and taking account of the tax credits: the withholdings come to 1,840 euros in total. The bakery pays them over with an online F24 by 16 April 2026. The December 2026 salary, paid on 10 January 2027, counts as received in 2026 because it was paid by 12 January and included in the year-end adjustment, which the bakery completes by 28 February 2027 before issuing the Certificazione unica.
How to fill it in, step by step
- For each employee, work out the total sums and benefits for the pay period (month, fortnight, week or day), including sums paid by third parties in connection with the employment.
- Leave out the items listed in Article 51(b) and (c) of Presidential Decree 917/1986, for example meals provided by the employer and allowances paid in lieu to building-site workers.
- Calculate the withholding with the Irpef rates, scaling the annual brackets down to the pay period, net of the tax credits for dependants and for employment; if several extra monthly payments are made in the same period, add them together.
- Deduct the withholding when you pay the salary.
- Pay over the withholdings with the F24 form by the 16th of the month after payment, electronically only if you hold a VAT number.
- By 28 February of the following year, or when employment ends, carry out the year-end adjustment and recalculate the tax credits definitively.
- Certify the withholdings to the employee on the Certificazione unica.
Good to know
- With the employee's agreement, the employer can apply a higher rate than the one that results from scaling the annual brackets down to the pay period.
- Sums and benefits received by 12 January of the following year count as received in the previous year, provided they were subject to withholding and included in the year-end adjustment.
- On extra monthly payments the withholding is calculated by scaling the annual income brackets down to one month.
- On sums outside severance pay (Tfr) paid to a deceased employee's heirs, the withholding is at the rate of the first income bracket.
- The Certificazione unica shows the total sums paid, the tax withheld, the tax credits applied and the social security contributions.
Common mistakes
- Counting the 16th deadline from the month the salary relates to instead of the date it was paid.
- Not adding together several extra monthly payments made in the same pay period.
- Including in the base the items excluded by Article 51(b) and (c) of Presidential Decree 917/1986.
- Forgetting the adjustment when employment ends, which comes before the 28 February one.
- Paying with a paper F24 when you hold a VAT number.
Frequently asked questions
When are withholdings on salaries due?
By the 16th of the month after the payment. If the deadline falls on a Saturday or a public holiday, payment on the next working day is on time.
What amounts is the withholding calculated on?
On the total sums and benefits the employee receives in the pay period in connection with the employment, net of tax credits and excluding the items in Article 51(b) and (c) of Presidential Decree 917/1986.
What is the year-end adjustment?
The annual comparison between the tax withheld in each pay period and the tax due on the year's total pay, taking the tax credits into account. It is carried out by 28 February of the following year, or when employment ends if earlier.
How are withholdings certified?
On the Certificazione unica, where the withholding agent states the sums paid, the tax withheld, the tax credits applied and the social security contributions.
Go further
Compute the related amounts
Understand this form: the related course
Official sources
- Agenzia delle Entrate — Paying over withholdings on employment income: what it is — September 24, 2026
- Agenzia delle Entrate — Withholdings on employment income: income subject to withholding — September 24, 2026
- Agenzia delle Entrate — Withholdings on employment income: amounts subject to withholding — September 24, 2026
- Agenzia delle Entrate — Withholdings on employment income: how and when to pay — September 24, 2026
- Agenzia delle Entrate — Withholdings on employment income: certification — September 24, 2026
- Agenzia delle Entrate — F24 form: forms and instructions — September 24, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.