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Tax & Legal
Taxation of Employees
The employer is obligated to deduct tax from an employee and to make additional contributions to social security as follows:

  • An employed person - the employer's contribution is between 30% - 37% of the salary and the employee's contribution is usually 9% of the salary.
  • A self-employed person - the rate of payment is between 10% - 13%, with an upper limit that changes from year to year.
  • A foreign resident - self-employed in Italy, the rate of payment is 13%.
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