The individual income tax ranges from 0% to 43%. Income tax is calculated according to progressive rates. Multiple additional factors may impact overall rates such as the household status and the number of children.
Gross Annual Income | Tax Rate (%) |
---|---|
Up to EUR 15,000 | 23% |
Up to EUR - 28,000 | 27% |
Up to EUR - 55,000 | 38% |
Up to EUR - 75,000 | 41% |
Over EUR - 75,000 | 43% |
The employer cost is generally estimated at 38% of the employee salary. For employees classified in the Dirigente category, an additional estimated EUR 1,341.84 must be paid.
Standard working hours are 8 hours per day, 40 hours per week. The standard workweek is from Monday to Friday.
Overtime payment is mandatory. Hours outside of standard work hours are considered overtime. Employees can work a maximum of 250 hours of overtime per year. For additional hours, employees are paid:
Dirigente employees are not entitled to overtime pay.