Overview of Payroll in Italy - Basic

Recently classified as one of the most difficult payroll in the world, ltalian payroll has a fast-changing multiple layer legislation. lt requires coordination between a huge labour law (above 20 types of individuai contract), on impressive number of National Collective Bargaining agreements (900+ and increasing). Local  bargaining agreements (above 700), thousands of company agreements On top of this, a complex personal income taxation (1 National. 20 Regional and above 8000 City-hall taxation rules) a complex public pension scheme (15 big groups - 89 subgroups of contributions), mandatory public accident insurance (4 big groups of contributions - 40 subgroups). together with protected absenteeism (maternity leaves, sickness, many others), create one of the most complicated payroll algorithm in the world. Mainly for this, ltalian law requires that the company only communicate with public bodies directly or through a certified labour consultant or similar subject authorized by law 12/79, requiring to coordinate your usual global providers with a local, certified one. Compliance risk is very high and unexpected costs could arise unexpectedly, including direct impact to the business (missing "DURC" certification of compliance, directly connected to payroll). lf your company needs to cope with ltalian payroll directly or through a branch. no panic! Join our course, we'II share with your delegates the keys to solve main  ltalian payroll complexities and to keep everything under control.

BASIC COURSE will introduce your delegates to the most important topics related to Italian payroll and can be completed, if you wish, with further more advanced trainings. Presentation and files will be shared with attendees. Questionnaire during and after the course.

This course is aimed at those Payroll and/or HR Professionals who are processing or managing Vendors who process Payrolls in ltaly and need to have an understanding of the legislative and legal requirements involved. SSC teams or project stakeholders preparing new Italian payroll implementations. If you need an overall understanding of Italian payroll cycle and to start ordering main concepts in your mind, join us.

Having attended this course delegates will have confidence that they understand the fundamentals of payroll processing in ltaly, are clear about the employer recurring payroll obligations across the year, know what they need to do on both a periodic and annual basis, can answer employees’ queries and check payslips.. lf payrolls are outsourced. delegates will increase their comprehension of end to end payroll cycle from monthly processing to year end accruals and annual declarations. lf your company wishes to start a payroll globalization or a payroll process transition, this course is the right start to have your teams prepared to the incoming project.

Country Overview:
✓Country overview: doing business in Italy

Employment Law:
 ✓ Employers’ obligations
 ✓ Employment law (Collective labour agreements – Individual contract types and their characteristics)
 ✓ Irreducibility – layoffs and restructuring
 ✓ Social shock absorbers (including ordinary redundancy CIGO and extraordinary redundancy CIGS)
 ✓ Recruitment incentives

Tax:
 ✓ Income tax – IRPEF
 ✓ Business expenses
 ✓ Benefits in kind and fringe benefits

Social Insurance:
 ✓ Social Security -INPS

Payroll Administration:
 ✓ Payroll obligations
 ✓ Key factors impacting Italian payroll: Entity-Industry-Collective Agreements-Individual contracts
 ✓ Italian payroll cycle from monthly processing to annual declarations
 ✓ monthly processing (payslip-total recon-F24-Uniemens.xml-Lul) to year-end accruals (TFR-13th-14th instalments-unused vacation) and annual declarations (Disabled people-Inail-CU-730-770)Work relationship (including registration of startersleavers and changesUNI LAVUNI SOMM and UNI URG)
 ✓ Remuneration principles and structures (minimal salary and pay scales-direct indirect deferred remuneration-demotion impacts)
 ✓ TFR: description accrual contribution and taxation of this unique severance pay scheme
 ✓ Fringe benefits (benefits in kind-welfare plans – their fiscal treatment and possible cost reduction)
 ✓ Family allowance – ANFSeniority pay statutory reporting requirements including DURC and annual reporting
 ✓ Payslip: Understanding of the Italian payslip
 ✓ Glossary of terms and abbreviations used in payroll

 ✓ How to process leave payments (including sickness and INPS, annual holidays, public holidays, maternity, parental, child sickness, calculation of the average daily wage)