What must an employer file and pay in Italy?
Employers pay withholding tax and INPS contributions by F24 on the 16th of the following month, give the Certificazione Unica by 16 March and file the Modello 770 by 31 October.
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Detailed Explanation
## What an Italian employer files and pays
## Monthly
Withholding tax and INPS contributions are paid by modello F24 on the 16th of the following month. The monthly date needs a check against the Agenzia delle Entrate scadenzario for the month in question.
## Yearly
- **Certificazione Unica (CU):** given to recipients and sent to the Agenzia delle Entrate by 16 March. The date is 30 April for CUs that contain only self-employment income.
- **Modello 770:** due by 31 October.
## INPS contributions
For employees the FPLD contribution is 33.00% of gross pay in total. The employee share is 9.19% and the employer pays the remainder. Total employer cost including minor funds is typically about 30%, but it depends on the sector. Finn does not hardcode one employer percentage, and it needs a check against the current INPS circular.
## 2026 INPS values
INPS Circolare 6 of 30 January 2026 sets a minimum daily pay of €58.13 and a contribution ceiling of €122,295 for employees who started contributing after 1996. An additional 1% employee contribution applies above €56,224 a year, which is €4,685 a month.
## Self-employed contributions
Artigiani pay 24% and commercianti 24.48% for 2026, with a minimum income base of €18,808. The fixed instalments are in INPS Circolare 14 of 9 February 2026 and must be checked there.
## A worked example
An employee on €2,000 gross has an employee share of €183.80 (9.19%). The total FPLD contribution on that pay is €660 (33%).
## How AccountsOS helps
Finn tracks the dates and estimates costs. Payroll, payslips and the monthly filings stay with your consulente del lavoro or payroll provider. AccountsOS does not submit to INPS or the Agenzia delle Entrate.
Source: https://www.inps.it/content/dam/inps-site/it/scorporati/circolari-e-messaggi/2022/10/Circolare_13970/Allegati/14969_Circolare-numero-117-del-20-10-2022_Allegato-n-1.pdf
Real-World Examples
Monthly payroll
A company pays March withholding tax and INPS by F24 on 16 April.
Year-end statements
A company gives each employee and freelancer a CU and sends the CUs by 16 March, then files the Modello 770 by 31 October.
Higher earner
An employee's pay goes above €56,224 a year. The additional 1% employee contribution applies to the part above that.
Common Mistakes to Avoid
- Using one employer percentage for every sector
- Applying the 16 March date to CUs with only self-employment income, which have 30 April
- Missing the additional 1% above €56,224
- Quoting artigiani instalments from memory
Frequently Asked Questions
Who pays INPS?
Employees and employers both. The FPLD total is 33.00%, of which the employee share is 9.19%.
When is the monthly F24 due?
By the 16th of the following month, to be confirmed on the Agenzia scadenzario.
When is the CU due?
By 16 March, or 30 April for CUs with self-employment income only.
When is the Modello 770 due?
By 31 October.
Does AccountsOS run payroll?
No. It tracks dates and estimates costs. A consulente del lavoro or payroll provider does payroll.
Practical Tips
- Ask your consulente del lavoro for the sector rate
- Put the 16th in your calendar each month
- Check INPS circulars for the current year's values
- Keep payroll records for each month
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