A payslip (also known as a wage slip or salary statement) is a monthly statement of remuneration. It shows a clear breakdown of gross wages and the deductions (e.g. social security contributions and taxes) that result in net wages. It is based on the information provided by the company on working hours and absences (e.g. hours/attendance list, holidays, sick leave, overtime). The payslip therefore contains all wage components (e.g. basic salary, allowances, overtime, fringe benefits) on the one hand and deductions payable by the employee on the other. In Italy, employers are required to provide employees with a payslip every time they are paid (a legal requirement since 1953).
There is no rigid official template for payslips – the important thing is that the mandatory information is clearly visible. The payslips prepared by our firm typically contain the following information, among other things:
- Master data of employer and employee
- Details of the employment relationship (e.g. start date, length of service)
- Applicable collective agreement (CCNL) and classification, including job description
- Working hours/attendance (days, hours, overtime) and absences (e.g. holidays, leave of absence) including balance/remaining hours
- Gross remuneration – composition (basic salary and other remuneration components)
- Deductions (social security contributions, taxes and any other deductions)
- Payment amount (net salary)
Frequently asked questions (FAQ)
1. Are payslips mandatory in Italy?
Yes. Employers must provide a payslip with every wage payment.
2. When must the payslip be handed over?
Generally, at the same time as the remuneration is paid (e.g. for monthly payments).
3. Can the payslip be sent by email?
Yes, this is generally possible – it is important that it is delivered on time and that there is proof that the employee has received it (e.g. suitable delivery/logging).
4. Is an employee portal (login area) sufficient?
A password-protected portal may be permissible if only the respective employee has access and the provision is documented in a traceable manner.
5. What information must be included in any case?
At a minimum: employee data/qualifications, accounting period, all remuneration components and all deductions shown separately.
6. Are employer contributions (e.g. employer's share of NISF) visible on the payslip?
Usually no: the payslip mainly shows the contributions and taxes deducted from the employee's gross salary.