Payroll Calculator for Withholding Tax 2026
Calculate withholding tax for self-employed work (20%), author's rights (20% on €600-€750) and agents' fees (4%). Including calculation of the separate management by INPS at a rate of 26.07% and final gross income.
Salary Given
Detail Retentions
Lavoro autonomo occasionale / professionale
| Voice | Rate | Costs (£) |
|---|---|---|
| Compenso lordo | - | 1,500.00 |
| Ritenuta IRPEF (versata dal committente) | 20.0% | −300.00 |
| Contributi INPS Gestione Separata (a carico tuo) | 26.07% | 391.05 |
| Gross income received from the client | - | 1,200.00 |
| Final net amount (after Inps) | - | 808.95 |
Art. 25 DPR 600/1973 - ritenuta 20% sul compenso lordo. INPS Gestione Separata obbligatoria se reddito > 5.000 €/anno.
Come utilizzare
Inserisci il compenso lordo
L'importo concordato con il committente prima di qualsiasi trattenuta. Questo è il valore che viene indicato nella fattura o nella nota di prestazione.
Seleziona il tipo di compenso
Lavoro autonomo: ritenuta 20% sul totale. Diritti d'autore: deduzione forfettaria 25% (under 35) o 40% (over 35). Agenti: ritenuta ridotta 4% + ENASARCO separato.
Verifica il netto incassato e il netto definitivo
Il netto incassato è quanto ti paga il committente (lordo - ritenuta IRPEF). Il netto definitivo deduce anche i contributi INPS Gestione Separata (a carico tuo).
Domande frequenti
Who pays the deferred tax?
The withholding tax is retained and paid by the taxpayer (substitute for income tax) to the Treasury within the 16th of the following month after payment. You receive the net amount and recover your credit at the time of declaration 730/Income Tax Returns.
When is the INPS Obligation to File Separate Management?
Tax obligation applies when self-employment income exceeds €5,000 per year. Below this threshold, there is no mandatory contribution. Above it, INPS contributions are paid through F24 by tax deadline for IRPEF.
Can I issue an invoice without withholding?
Only non-replacement contractors (e.g., private consumers, individuals without VAT number) do not apply withholding tax. In that case, you pay IRPEF directly with advance and balance in your tax return.
Do you pay VAT on copyright rights?
Compensation for copyright rights (Article 3, Section 4 of DPR 633/72) are excluded from VAT and not exempt. Therefore, VAT should not be charged on the invoice. Be careful to distinguish from software licenses which are subject to VAT.