Non-EU nationals require a National Work Visa (Type D) and residence permit.

• EU Blue Card: For highly skilled workers, outside the quota system.
• Seasonal Work Visa: For up to 9 months in agriculture, tourism, or hospitality.
• Residence permit applications must be made within 8 days of arrival.

• Payroll Frequency: Weekly or monthly.
• Income Components: Salary, bonuses, benefits in kind, allowances, stock options, relocation, car use.
• Deductions: Employee social security contributions and certain pension fund contributions.
• Employer Contributions: \~30% of gross salary.‍
• Employee Contributions: \~10% of gross salary.

• Contracts may be fixed-term or open-ended.
• Probation Period: 6 months (executives), 3 months (middle managers), varies for others.
• Working Hours: Overtime paid 15–50% depending on hours and timing; executives often exempt.
• Termination: Dismissal for serious misconduct is immediate; otherwise, notice per national agreements. Severance \~7.4% of salary per year; higher for forced termination.
• Non-Compete: Allowed with compensation and reasonable limits.

• Annual Leave: Minimum 26 days; at least 14 days must be used in the year earned.
• Sick Leave: Up to 180 days/year partially paid with medical certificate.
• Maternity Leave: 5 months (2 before, 3 after birth).
• Paternity Leave: 10 days.
• Marriage Leave: 15 consecutive days paid.
• Social Security: Covers pensions, unemployment, maternity and paternity, and health via INPS and SSN.‍
• Private Benefits: Health insurance, retirement schemes, life insurance, workers’ compensation.

• Tax Residency: Resident if physical presence, residence, or domicile in Italy.
• Tax Year: January 1 – December 31.
• Personal Income Tax: Progressive rates from 23% to 43%.
• System: Residents taxed on worldwide income; non-residents on Italian-source income.