{
  "$comment": "Machine-readable companion to https://valem.run/calculators/italy/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/italy/net-salary",
  "dataUrl": "https://valem.run/calculators/italy/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Italy stipendio netto model by Valem (https://valem.run/calculators/italy/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/italy/net-salary/verify",
  "country": "italy",
  "countryName": "Italy",
  "formula": "net-salary",
  "formulaName": "Stipendio netto",
  "title": "Calcolo Stipendio Netto — Italy net pay",
  "answer": "Your Italian net salary is your gross minus INPS contributions and IRPEF income tax, after the employee tax credit (detrazione lavoro dipendente).",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2025",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 2 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 2,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "Agenzia delle Entrate",
      "url": "https://www.agenziaentrate.gov.it",
      "checked": "2026-08-02"
    },
    {
      "label": "INPS",
      "url": "https://www.inps.it",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossAnnual",
      "type": "number",
      "label": "Retribuzione lorda annua (EUR)",
      "format": "currency",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "inps",
      "type": "number",
      "label": "INPS",
      "format": "currency",
      "formula": "$round(grossAnnual * $const.inpsRate, 2)"
    },
    {
      "name": "taxableIrpef",
      "type": "number",
      "label": "Imponibile IRPEF",
      "format": "currency",
      "formula": "$round(grossAnnual - inps, 2)"
    },
    {
      "name": "irpefGross",
      "type": "number",
      "label": "IRPEF lorda",
      "format": "currency",
      "formula": "($t := taxableIrpef; $round((($t < $const.band1 ? $t : $const.band1) * 0.23) + (($t > $const.band1 ? (($t < $const.band2 ? $t : $const.band2) - $const.band1) : 0) * 0.35) + (($t > $const.band2 ? ($t - $const.band2) : 0) * 0.43), 2))"
    },
    {
      "name": "detrazione",
      "type": "number",
      "label": "Detrazione lavoro dipendente",
      "format": "currency",
      "formula": "($r := taxableIrpef; $d := $r <= 15000 ? 1955 : $r <= 28000 ? 1910 + 1190 * (28000 - $r) / 13000 : $r <= 50000 ? 1910 * (50000 - $r) / 22000 : 0; $round($d, 2))"
    },
    {
      "name": "irpefNet",
      "type": "number",
      "label": "IRPEF netta",
      "format": "currency",
      "formula": "($x := irpefGross - detrazione; $round($x > 0 ? $x : 0, 2))"
    },
    {
      "name": "netAnnual",
      "type": "number",
      "label": "Netto / anno",
      "format": "currency",
      "formula": "$round(grossAnnual - inps - irpefNet, 2)"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "Netto / mese (su 13)",
      "format": "currency",
      "formula": "$round(netAnnual / 13, 2)"
    }
  ],
  "testCases": [
    {
      "description": "S1 30,000 EUR single",
      "given": {
        "grossAnnual": 30000
      },
      "expect": {
        "inps": 2757,
        "taxableIrpef": 27243,
        "irpefGross": 6265.89,
        "detrazione": 1979.29,
        "irpefNet": 4286.6,
        "netAnnual": 22956.4
      }
    },
    {
      "description": "S3 80,000 EUR single",
      "given": {
        "grossAnnual": 80000
      },
      "expect": {
        "inps": 7352,
        "taxableIrpef": 72648
      }
    }
  ],
  "spec": {
    "id": "net-salary-italy",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossAnnual": {
          "type": "number",
          "minimum": 0
        },
        "inps": {
          "type": "number",
          "readOnly": true
        },
        "taxableIrpef": {
          "type": "number",
          "readOnly": true
        },
        "irpefGross": {
          "type": "number",
          "readOnly": true
        },
        "detrazione": {
          "type": "number",
          "readOnly": true
        },
        "irpefNet": {
          "type": "number",
          "readOnly": true
        },
        "netAnnual": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "inpsRate": 0.0919,
      "band1": 28000,
      "band2": 50000
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'grossAnnual': 30000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.inps",
        "expr": "$round(grossAnnual * $const.inpsRate, 2)"
      },
      {
        "path": "$.taxableIrpef",
        "expr": "$round(grossAnnual - inps, 2)"
      },
      {
        "path": "$.irpefGross",
        "expr": "($t := taxableIrpef; $round((($t < $const.band1 ? $t : $const.band1) * 0.23) + (($t > $const.band1 ? (($t < $const.band2 ? $t : $const.band2) - $const.band1) : 0) * 0.35) + (($t > $const.band2 ? ($t - $const.band2) : 0) * 0.43), 2))"
      },
      {
        "path": "$.detrazione",
        "expr": "($r := taxableIrpef; $d := $r <= 15000 ? 1955 : $r <= 28000 ? 1910 + 1190 * (28000 - $r) / 13000 : $r <= 50000 ? 1910 * (50000 - $r) / 22000 : 0; $round($d, 2))"
      },
      {
        "path": "$.irpefNet",
        "expr": "($x := irpefGross - detrazione; $round($x > 0 ? $x : 0, 2))"
      },
      {
        "path": "$.netAnnual",
        "expr": "$round(grossAnnual - inps - irpefNet, 2)"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(netAnnual / 13, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Stipendio netto",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Retribuzione lorda annua (EUR)",
              "bind": "$.grossAnnual"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "Netto / mese (su 13)",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "id": "netY",
                  "type": "statTile",
                  "label": "Netto / anno",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "sep1",
              "type": "separatorLine"
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Dettaglio annuo",
              "items": [
                {
                  "label": "Lordo",
                  "bind": "$.grossAnnual",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "INPS",
                  "bind": "$.inps",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Imponibile IRPEF",
                  "bind": "$.taxableIrpef",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "IRPEF lorda",
                  "bind": "$.irpefGross",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Detrazione lavoro dipendente",
                  "bind": "$.detrazione",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "IRPEF netta",
                  "bind": "$.irpefNet",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Netto",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'Italia 2025: INPS 9,19%, IRPEF 23/35/43%, meno la detrazione per lavoro dipendente. Netto su 13 mensilità. Stima, non è consulenza fiscale.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Fonti",
              "items": [
                {
                  "label": "Agenzia delle Entrate",
                  "url": "https://www.agenziaentrate.gov.it",
                  "date": "2026-08-02"
                },
                {
                  "label": "INPS",
                  "url": "https://www.inps.it",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 30,000 EUR single",
        "given": {
          "$.grossAnnual": 30000
        },
        "expect": {
          "$.inps": 2757,
          "$.taxableIrpef": 27243,
          "$.irpefGross": 6265.89,
          "$.detrazione": 1979.29,
          "$.irpefNet": 4286.6,
          "$.netAnnual": 22956.4
        }
      },
      {
        "description": "S3 80,000 EUR single",
        "given": {
          "$.grossAnnual": 80000
        },
        "expect": {
          "$.inps": 7352,
          "$.taxableIrpef": 72648
        }
      }
    ]
  }
}