AN OVERVIEW OF ITALIAN PAYROLL
CPD Qualification Hours: 5
Overview of payroll processing in Italy
Cost: £425+VAT, $550, €500
10% off for GPA members
Recently classified as the most difficult payroll in the world, Italian payroll has a fast changing multiple layer legislation.
It requires coordination between a huge labor law (above 20 types of individual contract), an impressive number of National Collective Bargaining agreements (800 and increasing, with 1845 valid agreements as of 2017), local b.a. (above 700), thousands of company agreements.
On top of this, a complex income taxation (1 National, 20 Regional and above 8000 City-hall taxation rules) a complex public pension scheme (15 big groups – 89 subgroups of contributions), mandatory public accident insurance (4 big groups of contributions – 40 subgroups), together with protected absenteeism (maternity leaves, sickness, many others), create one of the most complicated payroll algorithm in the world.
Mainly for this, Italian law requires that the company only communicate with public bodies directly or through a certified labour consultant, requiring to coordinate your usual group provider with a local, certified one.
Compliance risk is very high and unexpected costs could arise, even direct impact to the business (missing “DURC” certification), if payroll ful
If your company needs to cope with italian payroll directly or through a branch, no panic! Join our course, we’ll share with your delegates the keys to solve italian payroll complexity and to keep everything under control, either with their direct intervent or through an external provider.
Having attended this course delegates will have confidence that they understand the fundamentals of payroll processing in Italy, are clear about the employer payroll obligations, know what they need to do on both a periodic and annual basis, can answer employee queries and check payslips.
If payrolls are outsourced, delegates will increase their comprehension of end to end payroll cycle from monthly processing to year end accruals and annual declarations. If your company wishes to start a payroll globalization or a payroll process transition, this course is the right start to have your teams prepared to the incoming project.
* Country overview: doing business in Italy
* Payroll obligations:
– Key factors impacting italian payroll: Entity-Industry-Collective agreements-Individual contracts
– Italian payroll cycle, from monthly processing to annual declarations monthly processing (payslip-total recon-F24-Uniemens.xml-Lul) to year end accruals (TFR-13th-14th installments-unused vacation) and annual declarations (Disabled people-Inail-CU-730-770)
– Employers’ obligations
* Employment law (Collective labour agreements – Individual contracts types and their characteristics)
* Work relationship (including registration of starters, leavers and changes, UNI LAV, UNI SOMM and UNI URG)
* Remuneration principles and structures (minimal salary and payscales-direct, indirect, deferred remuneration-demotion impacts)
*TFR: description, accrual, contribution and taxation of this unique severance pay scheme
*Fringe benefits (benefits in kind-welfare plans – their fiscal treatment and possible cost reduction)
*How to process leave payments (including sickness and INPS, annual holidays, public holidays, maternity, parental, child sickness, calculation of the average daily wage)
* Social security -INPS
* Income tax – IRPEF
* Family allowance – ANF
* Seniority pay
* Business expenses, benefits in kind and fringe benefits
* Statutory reporting requirements including DURC and annual reporting
* Payslip: Understanding of the Italian payslip
* Irreducabiltiy – layoffs and restructuring
* Social shock absorbers (including ordinary redundancy CIGO and extra ordinary redundancy CIGS)
* Recruitment incentives
* Glossary of terms and abbreviations used in payroll
Delegates will also receive details of links to useful websites, and online access to resources on the GPA website.
10th 11th & 12th January 2018 – Virtual Learning
19th February 2018 – London
12th 13th & 14th March 2018 – Virtual Learning
20th April 2018 – London
14th 15th & 16th May 2018 – Virtual Learning
15th June 2018 – London
9th 10th & 11th July 2018 – Virtual Learning
31st August 2018 – London
22nd October 2018 – London
6th December 2018 – London
There are limited spaces so please register early to avoid disappointment.