Calculator Total Cost Dependent (Italy) | Federico Calò
Calculate the total employer cost for an employee: RAL, INPS contributions, INAIL bonus, TFR and additional months. Updated INPS/INAIL rates for CCNL Commerce, Industry and Craft.
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Frequently Asked Questions
What is the cost to the company for an employee beyond RAL?
The total business cost is generally 1.4–1.6 times the RAL. Additional contributions include INPS employer (~23.81%), INAIL premium (variable by role), TFR (6.91% of RAL), and additional months (thirteenth month and, in some collective labor contracts, fourteenth month).
What is TFR and how is it calculated?
The End of Relationship Benefit (TFR) is an end-of-service indemnity set aside by the company each year. It is calculated as RAL / 13.5 (7.41%) minus 0.50% paid to INPS, for a net set-aside of approximately 6.91% of the RAL. Upon termination of the relationship, it is paid to the employee.
Are the INAIL rates accurate?
No. The INAIL rates depend on the company's ATECO code and the specific job risk profile. The presets shown (employee ~0.5%, worker ~3%, manufacturer ~5%) are approximate estimates. Check your company's current INAIL tariffs through the INAIL portal.
Are there tax credits that reduce the cost?
Yes. There are various INPS tax exemptions (e.g., hiring young people under 30, women, the unemployed, apprenticeship contracts) that can significantly reduce rates. This calculator uses the full rate. Consult a labor consultant to check applicable benefits.
How is it used?
- Enter employee RAL code
Specify the Gross Annual Remuneration (GAR) agreed in the contract. It is the basis for calculating all contributions and the TFR.
- Select CCNL and year
Choose the National Collective Labor Agreement applied (Retail, Industry or Craftsmanship) and the reference year. INPS rates may vary by CCNL.
- Set INAIL preset and months
Select the INAIL orientation preset for the job position (employee, worker, manufacturer) and indicate if the contract includes 13th and/or 14th month.
- Analyze total cost
The calculator shows the total annual cost for the company, broken down into RAL, INPS contributions, INAIL premium, TFR, and additional monthly fees. For precise calculations, consult a labor consultant.