What an employee costs
What a gross annual salary (RAL) costs the company, from 2024 to 2026.
It is in the contract or the offer letter.
€2,307.69 gross a month over 13 payslips
Annual cost to the company
€40,430.22
for a RAL of €30,000.00
€3,369.19 a month, average over 12 months
The employee keeps €23,425.52 net a year, €1,801.96 on average for each of the 13 payslips. Every net euro costs the company €1.73.
What the calculation assumes
- Tax year 2026Change tax year
- Permanent contractChange contract
What the employee’s net pay assumes
- Region: LombardyChange region
- Municipal surcharge 0.80%, no comune chosenChange comune
- 13 payslips a yearChange payslips a year
Estimate: costs outside the contract, such as training, equipment and benefits, are not included. Data checked on 28 September 2026: 9 values used in this calculation are still to be verified.
How the cost adds up
| Item | Average over 12 months | Annual |
|---|---|---|
| GrossRAL | €2,500.00 | €30,000.00 |
| INPS contributions23.81% of the RAL | €595.25 | €7,143.00 |
| TFR6.91% of the RAL, set aside | €172.69 | €2,072.22 |
| Other contributionsINAIL, NASpI, maternity, wage guarantee | €101.25 | €1,215.00 |
| Cost to the companyRAL plus contributions and TFR | €3,369.19 | €40,430.22 |
Adjust the calculation
Region, comune and payslips a year only estimate the employee’s net pay: the cost to the company does not change.
Employee’s net payLombardy, no comune chosen, 13 payslips a year
Type at least 2 letters: we search the municipalities in Lombardy.
No municipality chosen: for now we use 0.80%. Choose your municipality for the right rate and exemption.
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