Payroll and Social Security
We provide this service through a trusted external specialist firm, ensuring the highest level of expertise in payroll management, contributions and social security obligations.
Service details
Payroll and contribution management is one of the most technical and continuously updated obligations in the Italian tax landscape. Studio CITI snc provides this service in collaboration with a qualified and trusted labour consultancy firm, ensuring maximum specialist expertise and full integration with the company's accounting and tax management.
The service covers the entire lifecycle of the employment relationship: from hiring (mandatory notifications to employment centres, contract preparation) to monthly payslip processing (calculation of gross and net pay, IRPEF withholdings, INPS and INAIL contributions borne by the employee and employer), through to managing terminations (TFR severance payment, unemployment, end-of-contract notifications).
Each month the firm handles the associated obligations: payment of INPS contributions and payment of IRPEF and local surtax withholdings via F24. On an annual basis, through the firm's trusted labour consultancy partner, Unique Certifications (CU) to be delivered to employees by 16 March of the following year, the 770 Model (withholding agent's return) and INAIL declarations are managed.
The service also includes the management of extraordinary procedures: maternity, illness, accidents, state unemployment benefit, part-time contracts, business travel and expense reimbursements.
Frequently asked questions
Does the firm manage hiring procedures and employment contracts? +
Yes. In collaboration with our reference labour consultancy firm, we manage the mandatory notifications to the employment centre (UNILAV), the preparation of the hiring letter and employment contract in accordance with the applicable collective agreement (CCNL), and the registration of the employee with INPS and INAIL. We also handle transitions between contract types (e.g. from fixed-term to permanent) and any extensions.
How often must I pay INPS contributions for employees? +
INPS contributions for employees must be paid via F24 by the 16th of the month following the month to which the remuneration relates. For example, contributions relating to January wages must be paid by 16 February. Late or missed payments incur interest and penalties that can become significant over time.
What is TFR and how is it managed? +
The TFR (Trattamento di Fine Rapporto) is a fund that accumulates monthly for each employee during the employment relationship (approximately one month's salary per year worked, net of an annual revaluation). Companies with fewer than 50 employees can retain the TFR within the company; those with 50 or more employees must pay it into the INPS Treasury fund. At the end of the employment relationship, the TFR is paid out to the employee and is subject to separate taxation.
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