Payroll and HR for your Italian team

Payslips, social security, employment contracts and welfare for a company hiring in Italy, handled by payroll advisers who work with foreign-owned employers and reply in English.

Published by Proclama S.T.P. S.p.A. · Last updated October 2026

What we do

  • Monthly payslips

    Calculation of the payslips under the national collective agreement that applies to the company, with the tax withholding and social security contributions shown line by line.

  • Employment contracts and letters of engagement

    Analysis and drafting of permanent, fixed-term and apprenticeship contracts, and of the letters that accompany a promotion, a transfer or the end of a relationship.

  • INPS, INAIL and pension funds

    Registration with the social security institute and the workplace injury insurer, the monthly Uniemens filing, and the contributions to complementary pension funds.

  • CU, 770 and F24

    The annual income certificate given to each worker (CU), the annual withholding tax return (770), and the monthly F24 payments of contributions and withholdings.

  • Company welfare

    Design of welfare plans that increase employees' net purchasing power and change the cost of labour, within the limits set by the tax rules.

  • Collective relations and disputes

    Support in dealings with trade unions and second-level bargaining, and technical assistance in individual or collective disputes and in inspections.

Where the payroll cost comes from

The gross salary is only one component. The employer pays social security contributions on top of it, an insurance premium for workplace injuries that depends on the risk of the activity, and accrues the severance provision (TFR) month by month. The collective agreement then adds the pay scale, the number of monthly payments and any allowance.

Because the contributions and the TFR follow the contract and the sector, the same gross salary produces different total costs in two companies. The employee cost calculator shows the components; the contract decides which of them apply.

The employment relationship also has deadlines before it starts: the hiring notification must reach the authorities by the day before the employment begins, and the same filing notifies the worker to INAIL.

How it works

  1. 1

    Onboarding

    We map the applicable collective agreement, the headcount and the payroll software you already use, and agree how documents will be exchanged.

  2. 2

    Working on your software

    We operate on your payroll system rather than forcing a migration; your adviser learns the flows and follows them from the first payslip.

  3. 3

    Monthly cycle

    Attendance and variable items, payslips, Uniemens, F24 and the accounting entries the payroll produces.

  4. 4

    Annual cycle and HR support

    CU and 770, periodic reports, contract advice, welfare and assistance during inspections.

What it costs

€550 per employee per year.

That is the figure used in our calculator: it covers payslip processing, Uniemens, the F24 forms and the ordinary correspondence with INPS and INAIL for each employee. It excludes the annual certificates and return, contract drafting, welfare plans and extraordinary work, which are quoted with the engagement.

The quote states the monthly cut-off for attendance data, the format of the payslips and who signs what, and identifies the collective agreement that applies before the first contract is signed.

  • Monthly payslip processing
  • Uniemens monthly filing
  • F24 for contributions and withholdings
  • Ordinary correspondence with INPS and INAIL

The fee is per employee per year and excludes the employer's contributions and the worker's gross pay, which are a cost of the employment relationship, not of the service.

Request a written quote How our fees are calculated

What you need from us

Nothing on this list is filed without your instruction or signature. Where a step needs a document issued on your side, we tell you before the deadline, not after it.

What we need from you

  • The signed employment contract and the hiring notification (UNILAV) before the first working day
  • Attendance, overtime, holidays and expense data by the agreed monthly cut-off
  • Any change in pay, role or working hours, before it takes effect
  • The company's INPS and INAIL position numbers, or the mandate to open them

What you get from us

  • Payslips in the agreed format, with the cost breakdown for the employer
  • Uniemens and F24 filed within the legal deadlines
  • CU and 770 prepared and delivered to the workers and the Revenue Agency
  • A payroll adviser you can reach, not a ticket queue
  • The employment-cost figures behind each hiring decision

Frequently asked questions

How much does payroll cost per employee?

€550 per employee per year in our calculator's parameters. It covers payslip processing, Uniemens, the F24 forms and the ordinary correspondence with INPS and INAIL. Annual certificates and return, contract drafting and welfare plans are quoted with the engagement, and a company with a single director-employee is priced as a payroll file like any other.

Which collective agreement applies to my company?

It depends on the activity: the national collective agreements are organised by sector, and the choice is made when the company starts hiring. It sets the pay scale, the number of monthly payments and other allowances, so it is decided before the first contract is signed, not after.

Can you run payroll on the software we already use?

Yes. We work on the payroll system the company uses or integrate with it, so there is no forced migration. Payslips, Uniemens, F24, CU and 770 are prepared and signed by the payroll advisers of our team.

Do I need an Italian company to hire in Italy?

No, but the alternatives change who the employer is. A foreign company can open its own INPS position and employ the worker directly, usually through an Italian payroll adviser, or use an agency authorised under Legislative Decree 276/2003 to supply the worker. Neither route removes the need to assess whether the activity creates a permanent establishment in Italy.

How much does an employee cost on top of gross salary?

There is no single figure. The employer's INPS contributions depend on sector, size and the worker's category, so the rate has to be read from the INPS contribution tables for the specific case; INAIL premiums are risk-rated and the severance accrual (TFR) adds about one-thirteenth-and-a-half of annual pay. Our employee cost calculator works through the components.

What is company welfare and does it save tax?

It is a package of benefits — vouchers, services, supplementary pension or health contributions — granted within the limits set by the tax rules, which are excluded from the worker's taxable income up to those limits. The design has to fit the collective agreement and the actual needs of the team, otherwise it is a cost without a benefit.

Read next

Hiring employees in Italy as a foreign company

The three lawful routes to employ someone in Italy, the filings due before the first day, and the permanent establishment question.

Plan the first hire with the numbers in front of you

Tell us the role, the collective agreement you think applies and when the person should start. A chartered accountant reviews your request and replies in English with the cost structure and the documents needed.