Italy Social Contributions
Source-backed employee estimate for 2026-01-01 to 2026-12-31. Reference table: Milan, Lombardy; choose your actual jurisdiction below.
Social contributions
The listed contributions are additional to the main tax schedule. This reference table is for Milan, Lombardy; the calculation result includes contributions for your actual selection. Some countries include national-insurance premiums in that schedule; see the country assumptions to avoid double counting. Employer payments do not reduce employee take-home pay. Contribution thresholds and rounding use the period specified by the rule.
| Contribution | Rate / bands | Assessment |
|---|
Calculation assumptions
- Full-year Italian resident employee aged 18-64, fiscal domicile in Milan, Lombardy, at the relevant annual reference dates. No dependants, special regimes or other income.
- Actual annual statutory employee contributions are supplied from payslips and deducted from gross to establish ordinary taxable salary. No universal INPS rate is assumed.
- Taxable salary must exceed EUR50,000, where the ordinary employment credit and the additional employment deduction have fully phased out.
- The 2026 IRPEF rates are 23%, 33%, 43%. Lombardy progressive regional rates and Milan municipal 0.8% apply to taxable salary.
- Milan municipal exemption is a threshold, not a deduction; it is irrelevant within this higher-income reference.
Coverage & limitations
Coverage: Standard · Rule version: IT-2026-v1 · Tax year: 2026 · Independent verification: pending.
- Limited employee reference only. Independent professional verification pending.
- No self-employment, other income, benefits in kind, disability exemptions, family reliefs, special expatriate regimes or voluntary deductions.
- Monthly net is annual cash after tax divided by twelve, not exact payroll withholding.
- Actual payslip contributions are required because rates depend on employment and insurance arrangements. Employer contributions are not estimated.
- Only Milan/Lombardy and taxable salary above EUR50,000 are supported. Other municipalities, regions, lower-income employment credits and 2026 special remuneration reliefs are excluded.
Official sources
- TUIR Article 11 - IRPEF tariff effective in 2026 - Normattiva
- TUIR Article 51 - salary and statutory contribution treatment - Normattiva
- Regional IRPEF surcharge - Regione Lombardia
- Municipal IRPEF surcharge and exemption - Comune di Milano
Source research date: 16 October 2026. This is distinct from independent professional verification. Automated source checks appear in the administration dashboard after the worker runs.