Taxes in Europe Database v2
Law n° 153 of 30 April 1969.
Tax base for SS purposes is usually calculated on the basis of the tax rules.
Different rates depending on employees’ role in the company sector of activity of the company, number of employees, Collective Agreement in force, durationof the contract in force between employee and employer (e.g indefinite/definite contract).
Based on the assumption that the employee is an outbound.
Severance indemnity fund.
Income from sport and entertainment activities are subject to SS contribution in charge of the employee when the activity is performed within an employment relationship.
Income considered is the one produced in Italy or abroad if the employee is in business trip or assigned in a country linked with Italy by a SS Agreement.
Benefit in kind are not taxable if they are within the amount of Eur 258.23. Above this threshold the full amount is taxable for social security purposes in charge of employee. Please consider that this is a general rule but each benefit should be analyzed as per our legislation because Italian law provides exemption for specific benefits.
Lot of this benefit has particular rules, so that they are taxable or not depending on the amount, the way they are granted to employees and so on…
Reference is made to the employees template. Please note that the children care, named assegno familiare is in charge of our National Social Security Authorities.
Taxable basis is capped only for the employees enrolled to the mandatory social security as of 1996. Please also consider that the cap is applicable only for IVS (pension and illness). Cap is applicable only for pension contributions.
33% less the employee quota (9.19% or 9.49%) from 0.00 EUR to 100,123.00 EUR.
Benefit in kind are not taxable if they are within the amount of eur 258.23. Up this cap the full amount is taxable for social security purposes in charge of employee. Furthermore we considered a company performing its activity in the industry sector with a number of hired employees higher than 50. We are assuming that the employee is a blue collar.
For minor contribution no cap is applicable.
All contributions have to be paid to the INPS on a monthly basis using the F24 form, within the 16th day of the following month.
L. 190/2014 (par. 118 - 123)
In order to promote forms of stable employment, private employers, with the exception of the agricultural sector, and with reference to the open-ended contracts with the exception of apprenticeship contracts and contracts for domestic work, starting from 1 January 2015 in respect of contracts not later than 31 December 2015, are entitled, for a maximum period of thirty-six months without prejudice to the calculation rate of pension benefits, to the exemption from the social security contributions payable by employers, with the exception of premiums and contributions due to INAIL, up to a maximum exemption of € 8,060 on an annual basis.
Employers are entitled to the exemption only for open-ended contracts with the exception of workers employed under open-ended contracts at any other employer in the six months before.
Employers are not entitled to the exemption with reference to workers for whom the benefit referred to has already been benefited in relation to the previous permanent employment.
This exemption cannot be combined with other exemptions or reductions in rates of financing required by law.
Employers in the agricultural sector are entitled to the exemption from the social security contributions described with reference to the open-ended contracts from 1 January 2015 in respect of contracts not later than 31 December 2015, with the exception of apprenticeship contracts.
Employers are not entitled to the exemption for for workers with open-ended contract in the year 2014 and for temporary workers enrolled in the lists of names for a number of days of work not less than 250 days with reference to the calendar year 2014.
Other conditions are provided in art. 1 par. 118, 119, 120, 121 L. 190/2014.