Net pay
The worked example uses €2,000.00 gross a month.
Gross for a net
How the month is calculated
IRPEF for 2026 is 23% up to 28,000 euros, 33% up to 50,000 and 43% above that. The employee pension contribution is 9.19%, plus 1% above 56,224 euros, and it stops at 122,295 euros. The employee deduction follows the article 13 bands on this page: 1,955 euros up to 15,000, then a sliding amount through 50,000, and none above that. Tax is not allowed to go below zero.
Worked example: €2,000.00 gross leaves €1,604.98 net. IRPEF is €211.22 a month and the contribution is €183.80. IRPEF for the year is €2,534.66.
Common questions
Does this match an Italian payslip?
It estimates IRPEF and the employee pension contribution. A payslip also has regional and municipal tax, and it can include the wage wedge.
What happens to the deduction above 50,000 euros?
On this page the article 13 employee deduction is zero above 50,000 euros of taxable income.
Is the employer contribution included?
No. Employer rates depend on the sector, so that line is left out.