What is the F24?
The F24 (modello F24) is the single form used in Italy to pay taxes, social security contributions and other amounts to the state, and to offset them against tax credits. Employers use it every month to pay the income tax they withhold from salaries and the INPS contributions on those salaries.
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As withholding agents (sostituti d’imposta), employers deduct IRPEF from each salary payment and pay it by the 16th of the month after the payment, under tax code 1001. The regional and municipal surcharges withheld from employees go in their own sections of the form, under code 3802 for the regional surcharge and codes 3847 and 3848 for the municipal one.
INPS contributions, both the employer’s and the employee’s share, are paid in the INPS section by the 16th of the month after the month in which the work was done, even if the salary has not been paid yet. The employer is responsible for paying both shares.
How it is paid
Employers with a VAT number must pay the F24 online, through the Revenue Agency’s services, home banking or an authorised intermediary. If the 16th falls on a Saturday or a public holiday, payment on the next working day is on time. The amounts withheld during the year are later reported in each employee’s Certificazione Unica and in the employer’s Modello 770 return.
Late payment
Paying late triggers a sanction of 25% of the unpaid tax, halved to 12.5% if the delay is no more than 90 days and reduced further for delays of up to 15 days, plus interest. Employers can cut the sanction through ravvedimento operoso, a voluntary correction made before the tax office acts: paying within 30 days of the deadline, for example, brings it down to 1.25%. Late INPS contributions carry their own civil sanctions.
F24 payments when TopSource runs your payroll
When TopSource runs your payroll in Italy, we calculate the withholdings and contributions each month, prepare the F24 with the right codes and pay it by the 16th, so the tax and INPS amounts match what is declared for each employee.
Frequently asked questions
When is the F24 due for payroll taxes in Italy?
By the 16th of the month after the salaries are paid for IRPEF and the surcharges, and by the 16th of the month after the month worked for INPS contributions. A deadline on a Saturday or public holiday moves to the next working day.
What is tax code 1001 on the F24?
It is the code for income tax withheld from salaries, pensions, travel allowances and additional monthly payments, including the year-end adjustment.
What is the sanction for paying the F24 late?
25% of the unpaid tax, or 12.5% if the delay is 90 days or less, plus interest. Ravvedimento operoso reduces it, to 1.25% if the tax is paid within 30 days.
Related terms in Italy
- Comunicazione Obbligatoria (Italy)
- Libro Unico del Lavoro (Italy)
- Smart Working Agreement (Italy)
- ROL and Ex-Festività Permits (Italy)
- Patto di Non Concorrenza (Italy)
- Employee Categories (Italy)
- Mandatory Disability Hiring Quota (Italy)
- Cassa Integrazione (Italy)
- Decreto Flussi and Nulla Osta (Italy)
- Welfare Aziendale (Italy)
- UniEmens (Italy)