Tax advisory
Payroll & HR advisory
We handle payroll and the related filings. For new hires, contract changes and workforce planning, we support you with an assessment of the obligations and costs.
Service area Tax advisory
What matters to you
Payroll, collective agreements, social security and reporting obligations must be aligned with one another. We structure the ongoing processes and clarify with you which information we need for accurate payroll.
We handle the monthly payroll and all related obligations. We are also your point of contact for new hires, contract changes, seasonal work or the termination of an employment relationship.
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Monthly processing
Every payroll is based on the applicable national collective agreement (CCNL), which in South Tyrol is often supplemented by provincial or company agreements. It governs job grading, minimum wages, allowances, working hours and holidays. Payroll is documented in the single employment register (Libro Unico del Lavoro).
Payroll determines the social security contributions, tax withholdings and the provision for severance pay (TFR). Contributions are reported monthly to the National Social Security Institute (INPS) and paid together with taxes using the F24 form.
Filings with INPS, INAIL and the employment office
Every hiring, change and termination of employment must be reported electronically in advance or within short deadlines (comunicazione obbligatoria). For accident insurance with INAIL, an annual self-assessment of the premium (autoliquidazione) is required, for which the activity must be classified correctly.
After the year end, we prepare the required annual filings, including the Certificazione Unica and Modello 770. We reconcile the data with payroll and accounting.
- Monthly contribution reports to INPS
- Self-assessment of the INAIL premium
- Mandatory notifications on commencement, changes and cessation
- Certificazione Unica and Modello 770
- Supplementary pension, in South Tyrol for example through Laborfonds
Advice on hiring and contract drafting
Before hiring, many questions arise: fixed-term or permanent, full-time or part-time, apprenticeship, seasonal contract or freelance work. Each type of contract has its own requirements and limits, for example on the duration and extension of fixed-term contracts. We explain the differences and calculate the expected costs.
Contribution relief and incentives for new hires are regularly available for certain groups of people or regions. We check on a case-by-case basis before hiring whether they apply to you, as the requirements often have to be met when the contract is signed.
Special situations
In South Tyrol in particular, seasonal work in tourism and agriculture plays a major role. There are also employees who live in Austria or Germany or work there temporarily. In such cases, it must be clarified which social security legislation applies and where wages are taxed.
Fringe benefits such as vouchers, company cars or corporate welfare benefits (welfare aziendale) also offer planning opportunities. We show you which benefits receive favourable tax and social security treatment and where the limits lie.
Step by step
How we work together
Initial meeting
We record your employees, the applicable collective agreement and your current processes.
Takeover
We take over the data from your previous payroll provider or set up payroll from scratch and arrange the authorisations with INPS and INAIL.
Monthly process
You report attendance and changes to us; we prepare the payslips, the filings and the payment forms.
Ongoing advice
For planned hires, contract changes or dismissals, we discuss the options and the expected costs with you. Please involve us before entering into any binding agreements.
Frequently asked questions
Answers on hiring, payroll and social security.
When must a new hire be reported?
Notification must generally be made before the employment begins, i.e. by the previous day at the latest. An employee working without notification is considered undeclared, which can lead to substantial penalties. Please therefore inform us of new hires as early as possible.
What is severance pay (TFR)?
Severance pay (TFR) is a statutory element of remuneration that accrues during employment. How the amounts are managed and later paid out depends, among other things, on the choice of a supplementary pension scheme and the applicable rules. We calculate the entitlements and explain the options.
Which collective agreement applies to my business?
This depends primarily on your activity and sector, and in some cases on your trade association membership. The choice affects wages, allowances and contributions. We work out with you which agreement is suitable.
Can you run payroll for employees resident abroad?
Yes. For cross-border commuters and employees working temporarily abroad, we clarify which country is responsible for social security and taxes under EU law and the double taxation agreements. We set up payroll accordingly.
How can we help you?
In the initial meeting, we clarify your request and discuss what support you need.