🇮🇹 Italy: payroll law changes

2 tracked changes · Europe · sources last checked 1 October 2026

Statutory and legislative payroll changes in Italy, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.

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IRPEF middle rate set at 33% for 2026

Effective income year 2026

For 2026 IRPEF is 23% up to €28,000, 33% from €28,001 to €50,000 and 43% above €50,000.

For the employer

Update withholding tables for the 33% middle bracket.

For the employee

Middle earners pay less IRPEF.

Source: PwC Worldwide Tax Summaries - Italy, taxes on personal income · Last verified 1 October 2026

Pay transparency decree in force

Effective 7 Jun 2026

Legislative Decree 7 May 2026, No. 96, published on 1 June 2026, implements EU Directive 2023/970 on pay transparency and entered into force on 7 June 2026.

For the employer

Review recruitment, pay-structure and reporting processes against the decree's transparency obligations.

For the employee

New rights to pay transparency under the decree.

Source: Normattiva - D.Lgs. 7 maggio 2026, n. 96 · Last verified 1 October 2026

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