This is a preview. Log in to read the full article. Don't have a log-in?

Learn More Request a Demo

Italy: Pay and benefits

Original author: Massimo Pallini
Updating author: Luciano Racchi

See the legal services provided by the author of XpertHR International > Italy, including any discounts/offers for subscribers.


  • Pay rates are set by collective agreements or the individual employment contract. (See General)
  • Employees are entitled to a 13th-month payment, equal to one-12th of their earnings in the calendar year. (See General)
  • Wages must generally be paid monthly, and employers must give employees a written statement of gross wages. (See Payment of wages)
  • Save for certain exceptions, employers may not make deductions from employees' wages. (See Deductions)
  • Male and female employees must receive equal pay for "like work". (See Equal pay)
  • Italy does not have a statutory or agreed national minimum wage, although collective agreements set out minimum rates. (See Minimum wages)
  • All employees must be insured under the compulsory state pension scheme, and collective agreements may require the employer to pay a proportion of an employee's wages into an occupational pension scheme. (See Pensions)
  • Employers are obliged to deduct income tax from employees' pay. (See Income tax and social security)
  • There are various rules regarding pay for employees absent from work due to sickness. (See Sick pay)
  • Employees may be remunerated in whole or in part by profit or product sharing, commission or benefits in kind. (see Benefits in kind)