The annual gross is the contract's RAL, with the thirteenth and fourteenth payments included. If you are starting from the monthly gross on your payslip, choose “Monthly gross” and set the number of payments: the calculator multiplies up to the RAL. The 9,19% default is the common private-sector case (the Fondo Pensioni Lavoratori Dipendenti); the public sector, apprentices and several funds differ, and your own rate is on your payslip under the contributions line.
Out of €35,000.00 of annual gross, €3,216.50 goes to your own INPS contributions: the taxable figure is €31,783.50, not the gross in the contract. On that base the taxes come to €5,687.29, after the detrazioni and the payroll top-ups. Altogether the withholding comes to 25.44% of the contract's gross.
Not every payslip is the same: the extra payments (1 of them) are taxed WITHOUT the employment detrazione, which is already spread across the twelve ordinary months. The gap here is €400.11 per payslip, and the average other calculators show matches neither figure.
| Payslip | How many | Gross | Net |
|---|---|---|---|
| Ordinary month | 12 | €2,692.31 | €2,038.18 |
| Extra payment (tredicesima, quattordicesima) | 1 | €2,692.31 | €1,638.07 |
| Average (annual net divided by the payments) | 13 | €2,692.31 | €2,007.40 |
| Annual gross salary | €35,000.00 |
| Your own INPS contributions (9.19%) | −€3,216.50 |
| Taxable income (art. 51 TUIR) | €31,783.50 |
| Gross IRPEF (art. 11 TUIR) | −€7,688.56 |
| Detrazioni applied (art. 13 TUIR and L. 207/2024) | +€2,646.48 |
| Net IRPEF | −€5,042.08 |
| Regional (1.23%) and municipal (0.8%) surcharges | −€645.21 |
| Trattamento integrativo (DL 3/2020) | +€0.00 |
| Payroll top-up (L. 207/2024, art. 1, c. 4) | +€0.00 |
| Net pay for the year | €26,096.21 |
| Total withheld, 25.44% of the gross | €8,903.79 |
The surcharge rates are set by your region and your comune, so they have to be looked up: the values offered here are only a plausible starting point. They are published in the Dipartimento delle Finanze tables, and your comune may also have set an exemption threshold.
The calculation covers a full year of work on a single income and stops at the detrazioni that depend on the amount. It does not include the detrazioni for dependants (art. 12 TUIR) or the 19% deductible expenses, which depend on your own circumstances and can only RAISE the net: the figure here is a floor for anyone who has them. Fringe benefits, overtime, performance bonuses and pension-fund contributions are also out of scope; the IRPEF calculator handles the last of those.
This calculator provides an educational estimate and is not tax, financial or employment advice. The exact net depends on your collective agreement and on the detrazioni applied on your own payslip: for your situation, check with INPS, with the Agenzia delle Entrate or with a consulente del lavoro.