payments of taxes, salaries

Employees’ salaries

The salary to employees must be paid via bank transfer. Cash payment is not allowed. The payment of the salaries will be done via bank transfer by the employer thorough its own bank account even if outside Italy.

Taxes and social security contributions

Social security contributions and withholding income taxes must be paid through an Italian in-country bank account.

The Revenue Agency also requires the employer to send a monthly report of the due payments called «F24» form.

The F24 form must be delivered through the website of the Revenue Agency or through authorized software.

The F24 payments can be done:

  • By the employer, at the counter of its own Italian bank;
  • By the payroll accountant with direct debit to the Company’s bank account.

Please note that the payroll accountant does not need to access the Company’s bank account: if the Company’s bank has been authorized, the Revenue Agency will directly debit the F24 amounts to the bank account.

Please also note that not any and all banks are allowed to pay the F24 form but only the ones authorized by the Revenue Agency: the list is available at the web address: – direct link:

By the payroll accountant through its own bank account.

Open an Italian bank account

The Italian bank account must be opened by a legal representative of the Company.


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