The monthly payment to the employee is called wages, a name that derives from the custom of ancient Rome to pay soldiers salt.

Today, the payment of wages is accompanied by a “Pay slip”, an accounting document that explains employee benefits.

Payment can be gross or net. Net salary is the gross salary at which taxes are withheld.

Salary is determined by the minimum gross amount, following the national collective agreements, which indicate the base salary depending on the level of classification.

“Employment Classification” is the classification of workers in the manufacturing sector according to their responsibilities.

For example, a restaurant waiter, according to Art. 54 of The collective Agreement is classified as 4th level.

According to The Collective Agreement, a full-time 4th-level employee must receive a minimum wage of 1,487.69 gross euros per month.

The minimum wage for an employee is indicated on the Pay slip above, in the column “Testa” or “Intestazione”, under the heading “Paga base”.

The central part of the Pay slip, called “Corpo”, shows the specific elements of the month, that are the events of the month and their payments (for example, normal working hours, overtime hours, etc.) or withholding (taxes, fines, corrections).

At the bottom of the Pay slip called “Piede” are updates of monthly TFR and vacation days, as well as an indication of taxes paid and net wages.

Net salary is how much the employer pays the employee, because the employer is responsible for the employee’s taxes, and it is the employer that pays employee’s taxes to the state.

If the Employer does not pay the salary to the Employee, he can receive a salary through a simplified judicial procedure: objections to a court order. Refunds should always be made in gross amount.

To learn more, please contact Bonato Law Firm