Expatries Network
Italy

Running payroll in Italy

A payslip drawn up in Italy is issued in EUR, in the language and in the form that local law requires. The question is not whether your software can produce a payslip: it is who, on the ground, stands behind what it contains.

Outsourcing payroll in Italy calls for three prior checks: that the firm is authorised to practise, that it is up to date with its own tax and social security obligations, and that it is insured for the errors it might make. The network verifies these three points before any listing, on supporting documents rather than on statements.

Italy is one of the European countries where payroll is most clearly reserved to a profession. The 1979 statute governing consulenti del lavoro entrusts labour and social welfare formalities to consulenti del lavoro (labour consultants) alone and, by extension, to lawyers and dottori commercialisti registered with their professional bodies. A data processing centre may physically produce payslips, but only under the responsibility of an authorised professional whose identity must be notified to the territorial labour inspectorate.

Italy sits within both the European Union and the European Economic Area, so social security coordination applies of right and a posting from France is evidenced by an A1 certificate. Pay is denominated in euro, and contracts and payslips are issued in Italian.

A second structural feature is the national sector agreement, the contratto collettivo nazionale di lavoro, which governs a considerable part of the employment relationship, from minimum pay to bonuses and job grading. Choosing the applicable agreement is the first decision to make, before any payslip is produced.

What the Italy profile contributes to this question

Who may run payroll in Italy

In Italy, running payroll on behalf of third parties is a regulated activity. It is carried on under the title of Consulente del lavoro (à défaut : dottore commercialista, esperto contabile ou avvocato inscrit à son ordre), and a registration in force must be produced to you before any engagement.

Professional body or supervisory authority : Consiglio Nazionale dell'Ordine dei Consulenti del Lavoro

Consult the official register

Local wordingIssuing bodyValiditySource
Visura camerale ordinaria (Registro delle Imprese)Chamber of Commerce company extract

Demander la visura ordinaria et non la visura storica ou la simple visura ordinaria di società di persone. Pour un dossier de commande publique, la version « con dicitura antimafia » est parfois exigée : elle n'a d'intérêt que pour les marchés publics.

Camera di commercio — Registro delle Imprese, système InfoCamere3 months
Required
Official website
Iscrizione all'Albo dei Consulenti del Lavoro (ou albo dei dottori commercialisti ed esperti contabili / avvocati) et comunicazione all'Ispettorato territoriale del lavoroRegistration with the Order of Labour Consultants and notification to the local Labour Inspectorate

Pièce décisive en Italie. L'article 1 de la loi n° 12 du 11 janvier 1979 réserve les formalités en matière de travail, de prévoyance et d'assistance sociale des salariés aux consulenti del lavoro, avocats, dottori commercialisti et esperti contabili inscrits à leur ordre, sous réserve d'une communication préalable à l'inspection territoriale du travail du ressort. Les centres de traitement de données (CED) peuvent réaliser matériellement les traitements mais doivent être dirigés ou assistés par un professionnel habilité : demander alors le nom, le numéro d'inscription et l'ordre du professionnel qui couvre l'activité.

Consiglio Nazionale dell'Ordine dei Consulenti del Lavoro ; Ispettorato Nazionale del LavoroNo expiry
Required
Official website

Back to the Italy profile

You employ staff in Italy

Describe your requirement. It is put to the partners in that country as an anonymous summary, and your contact details are passed on to the selected firm alone.

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You run payroll in Italy

Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.

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The other angles for Italy

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