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Employees: withholding, CU and what your employer does for you

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Short answer

What an Italian employer withholds, what the Certificazione Unica (CU) contains and what to check each year.

Information, not legal advice. MovItaly is not a law firm. Check with the questura or consulate before you act.

Who is this for

People with an Italian employment contract. As an employee your employer is the sostituto d'imposta: it withholds IRPEF and surtaxes from your pay and pays them to the State, so you usually do not pay tax yourself during the year.

Costs and deadlines

The CU is free. A CAF may charge for the 730 (free for some union members, TO VERIFY). Filing deadlines are in tax-g4-730-vs-redditi-pf.

Sources

Last verified: 2026-10-20 Report an error

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