Free Payslip Generator (Italy)

The duty to hand over a payslip comes from art. 1 of Legge 5 gennaio 1953, n. 4. The employer must give each employee a prospetto di paga when the pay is paid. Managers (dirigenti) are excluded, while cooperatives must also issue it to member-employees and auxiliary workers.

The payslip must show the employee's first name, surname and professional grade, the period the pay covers, family allowances and every other component of pay, and, listed separately, each deduction. It must also identify the national collective agreement applied by its single alphanumeric code, introduced by art. 16-quater of Decreto-legge 76/2020.

The document must carry the signature, initials or stamp of the employer or of the person acting for the employer.

For employees in the general mandatory scheme (AGO), INPS states that the old-age, disability and survivors (IVS) contribution rate is 33% of pay. The 2026 INPS circular no. 14 of 9 February 2026 sets the first band of pensionable pay at 56,224 euro a year, above which an extra percentage point applies to self-employed contributors, and a 122,295 euro annual ceiling for people whose insurance began on or after 1 January 1996.

Artigiani and commercianti pay on business income above a minimum of 18,808 euro a year. The rate is 24% for artigiani and 24.48% for commercianti up to the first band, and one point higher above it. Payment is by form F24, with 2026 instalments due on 18 May, 20 August and 16 November and the last on 16 February 2027.