Private-sector employee

Aggregate model covering standard contratto a tempo indeterminato with 12, 13 or 14 mensilità. Cassa Edile, INAIL and special regimes are out of scope.

INPS 2026 (Circ. INPS 6/2026)

• Employee: 9.19% on gross up to the annual ceiling of €122,295.
• Additional 1% on gross exceeding the first pension bracket of €56,224/year (€4,685/month) — shown as a separate line.
• Employer: about 23.81% IVS composite; INAIL and sector funds excluded.

IRPEF 2026 (Legge di Bilancio 2026)

Annual base = mensilità × gross − annual employee INPS. Three marginal brackets:

• 23% up to €28,000;
• 33% from €28,001 to €50,000 (2026 change — reduced from 35% to 33%);
• 43% above €50,000.

Employee tax credit — TUIR art. 13(1)

Piecewise annual credit (no day proration of the statutory €690/€1,380 minima):

• RC ≤ €15,000 → €1,955;
• €15k–€28k → €1,910 + €1,190 × (28,000 − RC)/13,000;
• €28k–€50k → €1,910 × (50,000 − RC)/22,000;
• > €50k → 0.

Cuneo fiscale (L. 207/2024, art. 1 c. 4–6)

Bonus under €20k — a non-taxable cash payment added to monthly net (not an IRPEF credit):

• RL ≤ €8,500 → 7.1% × RL;
• RL €8.5k–€15k → 5.3% × RL;
• RL €15k–€20k → 4.8% × RL (practical cap ≈ €960).

The rate is applied flat to the entire employment income (it is not progressive).

Additional detrazione €20k–€40k (reduces IRPEF):

• RC €20k–€32k → €1,000 flat;
• RC €32k–€40k → €1,000 × (40,000 − RC)/8,000 (decreasing to 0).

LdB 2026 clawback (RC > €200k)

For reddito complessivo above €200,000 the 19% itemised-deduction envelope is reduced by €440, neutralising the 2-point cut on the second bracket.

Regional & municipal addizionali

Percentages of IRPEF after credit are looked up per region/comune dataset (~1.73% regional + 0.8% municipal by default). A single combined percentage can also be supplied manually.

Net → gross

Binary search on the gross→net function.

Gestione Separata (INPS Circ. 8/2026)

• Libero professionista without other pension coverage: 26.07% (25% IVS + 0.72% + 0.35% ISCRO).
• Collaborator with DIS-COLL, no other coverage: 35.03% (33% IVS + 0.72% + 1.31%).

Contribution base is the gross annual compensation (capped at €122,295). IRPEF is applied progressively on the resulting profit with a simplified €500 credit.

Flat-rate regime (forfettario)

From annual revenue (cap €85,000): profitability coefficient (40%–86% per ATECO code), substitute tax 15% (or 5% during the first five start-up years) and social contributions per selected path (gestione separata, artigiani or commercianti). VAT and full accounting are not simulated.

Artisan / trader (INPS)

Contributions on income: 24% artigiano, 24.96% commerciante (plus the €0.62/month maternity fee). Optional 50% reduction for pensioners over 65. IRPEF is progressive with a simplified €500 credit.