Italy
VerifiedKey Figures
Income Tax Range
23%–43%
Tax year 2025
Employer Contribution Rate
23.81% + 9.19% + 0.9% + 6.91%
On gross salary
Employee SS Rate
—
Deducted from gross
Minimum Wage
—
—
Income Tax Brackets
Tax year 2025
| Bracket | Income Range | Rate |
|---|---|---|
| Primo Scaglione — 23% | €0 — €28,000 | 23% |
| Secondo Scaglione — 35% | €28,000 — €50,000 | 35% |
| Terzo Scaglione — 43% | €50,000 — and above | 43% |
Social Security Contributions
Employee and employer contribution rates
Employer Contributions
INPS — Employer (Industry/Commerce)
INPS — Employee (IVS Pension)
INAIL (Work Injury Insurance) — Employer
TFR (Trattamento di Fine Rapporto)
Employment Rules Summary
Key obligations for employers in Italy
Minimum Wage
—
Annual Leave
20 days
Sick Leave
180 days
Notice Period
15 days
Probation Period
6 days
Maternity Leave
20 weeks
Paternity Leave
10 weeks
Overtime Rate
1.25× standard rate
Payroll Frequency
Monthly
13th Month Pay
Not required
Health Insurance Schemes
Employer obligations in Italy
SSN (Servizio Sanitario Nazionale)
PublicUniversal public health system funded via general taxation and INPS social contributions. All workers and residents are entitled to free healthcare at the point of use. Employers do not make a separate health insurance contribution beyond their INPS obligations. Regional health authorities (ASL) administer services locally.
Employer
—
Fondo Sanitario Integrativo (Supplementary Health Fund)
Private — OptionalMany national collective agreements (CCNL) require employers to enrol employees in a sectoral supplementary health fund (fondo sanitario integrativo). Covers dental, specialist visits, optical, and private hospitalisation beyond SSN. Common funds include FASCHIM (chemicals), FONDO SANITA (commerce), and METASALUTE (metalworkers).
Employer
—
Official Sources
Government authorities for Italy employment and tax
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Italy - Estimates only
Estimates only - Not professional tax advice
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Tax Guide
Income, corporate, VAT rates
Payroll Guide
Payroll process and obligations
Employment Law
Contracts, notice, termination
Hiring Guide
How to hire in Italy
HR Compliance
Working time, data protection
Leave & Benefits
Annual, sick, parental leave
Compliance Calendar
Filing deadlines and penalties
EOR Guide
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Data Disclaimer
All data is sourced from official government publications and updated monthly. This is for reference only and does not constitute professional tax or legal advice. Always verify with a qualified local advisor.
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