2.3 Other Withholding

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Italy

Assignment of one-fifth of salary

Public and private subordinate workers (see 1.1) can take out loans to be paid off by transferring part of their salary up to a maximum of one-fifth net of withholding tax.

For permanent workers, the period of assignment may not exceed ten

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13. Employer burden table

8.2 Failure to pay over withheld amounts

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

1.1.1 Glossary of payroll terms

3.5 Bicycle mileage allowance

12. Checklist for employers

4.12 Beneficial loans

4.4 Interest-free loans

8.2 Appeals process

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

1.2 How are filings done?

5.1 Employer registration

7.3 Relocation costs

3.1 Salary advances

3.4 Special payments and one-sixth rule

1.3.5 Notification of Employment (NOE)

3.7.3 Sale of shares

3.4 Severance pay

1.4.2 Employee leaving indemnity (TFR)

6.4.1 Split Year Relief – outbound employees

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