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Italy · EOR
Employ staff in Italy without an Italian S.r.l. We handle employment contracts under the correct CCNL, payroll, INPS social contributions, mandatory TFR accrual and full compliance with Italian labour law.
Almost every number in an Italian employment contract comes from a collective agreement rather than from statute — and there are over 900 of them.
Before any employment contract can be correctly structured, the applicable CCNL (Contratto Collettivo Nazionale di Lavoro) must be identified.
The right one — determined by your sector, not your choice — sets binding salary floors, working hours, notice periods and benefits. Getting it wrong affects every contract, every payslip and every termination.
Trattamento di Fine Rapporto accrues at 6.91% of total gross compensation from the first day of employment and is payable on all terminations — resignation included.
It is a statutory debt, not a bonus and not discretionary.
Statutory annual leave is 4 weeks (20 days); most CCNLs provide 22–26 days plus permessi.
A 13th month (tredicesima) is mandatory and paid in December. Many CCNLs also require a 14th month — check yours before quoting a package.
A mandatory pre-employment filing that must be submitted before the employee's first working day.
Miss it and the employment starts non-compliantly. It is the most common first-day error for foreign employers.
INPS contributions vary by CCNL and company size, and TFR sits on top of everything.
| Employment obligation | Details |
|---|---|
| Employer INPS contributions | ~27–30% of gross salary (varies by CCNL and company size) |
| TFR (Trattamento di Fine Rapporto) | 6.91% of total gross compensation — accrues from day one, payable on all terminations |
| 13th month (tredicesima) | Mandatory, paid in December; many CCNLs also require a 14th month |
| INAIL (accident insurance) | Variable by sector — office roles typically 0.4–0.6% |
| Annual leave | 4 weeks (20 days) statutory minimum; most CCNLs provide 22–26 days plus permessi |
| Sick leave | Employer supplements the INPS payment; the comporto period (maximum absence before dismissal) varies by CCNL |
| Comunicazione Obbligatoria | Mandatory pre-employment filing — must be submitted before the first working day |
| Termination | Formal disciplinary procedure mandatory for behaviour-based dismissal — 5-day response period required |
Rates verified for the 2026 tax year. Figures are indicative — your quote is calculated on the actual salary and contract type.
It is a statutory debt accruing at 6.91% of total gross compensation from the first day of employment.
For an employee on €55,000 gross, that is €3,801 accruing every year — whether or not you knew about it, and payable whenever they leave. We calculate and manage TFR as part of standard payroll.
Behaviour-based dismissal follows a formal disciplinary sequence, and TFR is payable however the employment ends.
Behaviour-based dismissal requires a formal written charge and a mandatory 5-day period for the employee to respond before any decision.
Economic or organisational dismissal (giustificato motivo oggettivo) needs a genuine, documented business reason.
The accrued TFR is due on every termination, including resignation. It is not conditional on the reason for leaving.
Notice periods are set by the applicable CCNL rather than by statute, and vary by grade and seniority.
Sickness is protected up to the comporto period defined in your CCNL. Dismissing inside that window is void, so the comporto length is worth knowing before an absence becomes long-term.
Charged on top of full Italian employment costs — gross salary, INPS contributions and TFR accrual.
CCNL identification, TFR management and pre-employment filing included. Italy's crossover point to a direct entity is typically 12–18 employees, higher than most EU markets because of the cost of maintaining an S.r.l.
Yes. Under an EOR arrangement Dhi ADT holds the Italian employment contract under the correct CCNL, plus the INPS registration and TFR obligation. You direct the employee's work.
Because an S.r.l. carries meaningful ongoing cost, Italy's crossover point sits later than most EU markets — typically 12–18 employees.
A CCNL is a national collective agreement covering a sector. There are over 900 active ones, and the applicable agreement is determined by your sector rather than chosen.
It sets binding salary floors, working hours, notice periods, leave and often a 14th month. We identify it before any contract is drafted, because it changes the numbers in the offer.
TFR is a statutory end-of-service fund accruing at 6.91% of total gross compensation from day one, payable on every termination including resignation.
On a €55,000 gross salary that is roughly €3,801 per year of employment. It should be in your cost model from the first offer, not discovered at exit.
Budget roughly 1.30–1.40× gross salary before the EOR fee. Employer INPS contributions run at about 27–30% depending on CCNL and company size, INAIL adds roughly 0.4–0.6% for office roles, and TFR adds 6.91%.
The mandatory 13th month — and a 14th under many CCNLs — is part of annual compensation rather than an extra, but it needs to be in the annual figure you quote.
A mandatory pre-employment filing that must be submitted before the employee's first working day. It is the single most common first-day compliance error for foreign employers, and we file it as part of onboarding.
Italy offers an impatriates regime giving a 50% income tax exemption for qualifying hires who transfer their tax residence to Italy under the post-2024 rules. Eligibility requires no Italian tax residence in the preceding three years.
It is worth assessing for international relocations, and we flag eligibility during onboarding.
Rates, thresholds and collective-agreement provisions are subject to annual revision and sector variation. This page is general information, not legal or tax advice. Figures are indicative — your quote is calculated on the actual salary and contract type.
We'll identify the correct CCNL for your sector and give you a full cost breakdown before any commitment.
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