Sources and data

These values are not yet confirmed by the official source: we use them as they are and list them here until they are.

• Trattamento integrativo between €15,000 and €28,000

  The law does not say explicitly whether the additional deduction from the tax wedge cut counts among the deductions that qualify for the trattamento integrativo: the calculation counts it.

  L. 207/2024 (Legge di Bilancio 2025), art. 1 c. 4-9

• Performance bonus in 2026

  The calculation uses the 1% substitute tax up to €5,000: the value has not yet been checked against the text of the law.

  L. 199/2025 (Legge di Bilancio 2026), art. 1 c. 9

• Employer contributions

  No source is cited yet for these rates. The calculation treats the 0.50% contribution on severance pay (TFR) as already included in the 23.81% the employer pays, but no INPS circular says so explicitly. It only affects the employer cost.

• Weeks per month in NASpI

  The calculation uses 52 weeks divided by 12 months, that is 4.333; the law says “multiplied by 4.33”.

  D.Lgs. 22/2015, artt. 3-7

• 34 more values

  They have not yet been checked against the official document and are marked “To verify” in the tables below.

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  • IRPEF brackets

    2024: Art. 11 TUIR, come modificato dall'art. 1 c. 1 D.Lgs. 216/2023

    2025: L. 207/2024 (Legge di Bilancio 2025)

    2026: L. 199/2025 (Legge di Bilancio 2026), art. 1 c. 2

  • Employment income deduction

    Art. 13 TUIR, come modificato dall'art. 1 c. 2 L. 213/2023

  • Extraordinary wage guarantee fund contribution, large industrial companies

    Art. 9 c. 1 L. 407/1990

  • 2024 contribution exemption

    Art. 1 c. 15 L. 213/2023

  • Income limits to count as a dependant

    Art. 12 TUIR

  • Deductible supplementary pension contributions

    Art. 10 c. 1 lett. e-bis TUIR; art. 8 c. 4 D.Lgs. 252/2005

  • Tax-free electronic meal vouchers

    2024–2025: Art. 51 c. 2 lett. c TUIR, come modificato dalla L. 160/2019

    2026: L. 199/2025 (Legge di Bilancio 2026), art. 1 c. 16

  • Tax-free paper meal vouchers

    Art. 51 c. 2 lett. c TUIR, come modificato dalla L. 160/2019

  • Tax-free supplementary health cover contributions

    Art. 51 c. 2 lett. a TUIR

  • Company car, taxable share by powertrain (contracts from 2025)

    L. 207/2024 (Legge di Bilancio 2025), art. 1 c. 48

  • Company car, taxable share by emissions (contracts up to 2024)

    Art. 51 c. 4 lett. a TUIR

  • Standard company car mileage

    Art. 51 c. 4 lett. a TUIR

  • Contribution exemption for working mothers

    L. 207/2024 (Legge di Bilancio 2025), art. 1 c. 219-220

  • Working mothers exemption, per month

    Limite annuo riparametrato su base mensile

  • Tax regime for returning workers (impatriati)

    Art. 5 D.Lgs. 209/2023

  • Other employer contributions

    No source cited

  • Forfettario limits

    L. 190/2014 (Legge di Stabilità 2015), art. 1 c. 54, come modificato dalla L. 197/2022

  • Forfettario substitute tax

    L. 190/2014 (Legge di Stabilità 2015), art. 1 c. 64-65

  • Profitability coefficient, by activity

    L. 190/2014 (Legge di Stabilità 2015), allegato 4

  • Contribution cut for first-time registrants

    L. 207/2024 (Legge di Bilancio 2025), art. 1 c. 186

  • Craftsmen minimum contribution

    Minimale × aliquota + contributo di maternità

  • Traders minimum contribution

    Minimale × aliquota + contributo di maternità

  • Gestione separata minimum income

    Minimale di artigiani e commercianti

  • Monthly pay threshold

    2024: Circ. INPS 26/2024

    2025: Circ. INPS 25/2025

    2026: Circ. INPS 4/2026

  • Maximum monthly amount

    2024: Circ. INPS 26/2024

    2025: Circ. INPS 25/2025

    2026: Circ. INPS 4/2026

  • Municipal surcharge of every comune

    Dipartimento delle Finanze - Addizionale comunale all'IRPEF, elenchi generali

  • Resignation notice, CCNL Commercio e Terziario (Confcommercio)

    Art. 254 CCNL Terziario Confcommercio

  • Monthly payments, CCNL Commercio e Terziario (Confcommercio)

    Art. 218 CCNL Terziario Confcommercio

  • Resignation notice, CCNL Metalmeccanici Industria (Federmeccanica)

    CCNL Federmeccanica, Tit. VI, art. 1

  • Monthly payments, CCNL Metalmeccanici Industria (Federmeccanica)

    Art. 7 Sez. 4 Tit. III CCNL Federmeccanica

  • Resignation notice, CCNL Logistica, Trasporto Merci e Spedizione

    Art. 113 CCNL Logistica, Trasporto Merci e Spedizione

  • Monthly payments, CCNL Logistica, Trasporto Merci e Spedizione

    Art. 38 CCNL Logistica, Trasporto Merci e Spedizione

  • Resignation notice, CCNL Cooperative Sociali

    Art. 33 CCNL Cooperative Sociali

  • Monthly payments, CCNL Cooperative Sociali

    Art. 50 CCNL Cooperative Sociali