Question 1

What is the RAL, and how do you get from gross to net pay?

Accepted Answer

The RAL (retribuzione annua lorda) is gross annual pay under the contract, usually including the 13th and, where applicable, the 14th monthly salary. Net pay is what remains after deducting the employee’s INPS contributions, IRPEF after tax deductions and the regional and municipal surcharges; tax-free amounts such as the trattamento integrativo are added. Full answer with sources →

Question 2

Which INPS contributions does an employee pay in 2026?

Accepted Answer

In the private sector, an employee in 2026 normally pays a 9.19% pension contribution (apprentices 5.84%), plus 1% on annual pay above €56,224. Depending on the business, 0.30% for the CIGS wage supplementation fund and/or one third of the contribution to the FIS or to the solidarity fund of the Province of Bolzano are added. Full answer with sources →

Question 3

What does the reduction of the “cuneo fiscale” mean for employees in 2026?

Accepted Answer

Since 2025, employees with total income up to €20,000 receive a tax-free amount of 7.1%, 5.3% or 4.8% of their employment income; for over €20,000 up to €40,000 there is an additional tax deduction of up to €1,000. Both continue unchanged in 2026 and are applied automatically by the employer. Full answer with sources →

Question 4

What is the trattamento integrativo (“Bonus 100 euro”)?

Accepted Answer

The trattamento integrativo is a tax-free amount of up to €1,200 per year, which the employer pays with the salary. It is due for total income up to €15,000 if the gross tax on employment income exceeds the employee deduction minus €75 (for the full year from around €8,174 of employment income), and between €15,000 and €28,000 only if certain tax deductions exceed the gross tax. Full answer with sources →

Question 5

Which special tax rates apply in 2026 to pay rises, allowances, tips and bonuses?

Accepted Answer

In 2026, substitute taxes apply in the private sector: 5% on increases under renewed collective agreements (employment income in 2025 up to €33,000) and 15% on night, public holiday and shift allowances up to €1,500 (employment income in 2025 up to €40,000). Tips in the restaurant and hotel sector are taxed at 5%, performance bonuses in 2026 and 2027 at 1% up to €5,000. Full answer with sources →

Gross to net,
calculated transparently.

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Gross to net,calculated transparently.

How the calculator works

Frequently asked questions

Contact

Gross to net,
calculated transparently.