How the Italy stipendio netto calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Retribuzione lorda annua (EUR) | grossAnnual | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| INPS | inps | $round(grossAnnual * $const.inpsRate, 2) |
| Imponibile IRPEF | taxableIrpef | $round(grossAnnual - inps, 2) |
| IRPEF lorda | irpefGross | ($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 - $const.band2) : 0) * 0.43), 2)) |
| Detrazione lavoro dipendente | detrazione | ($r := taxableIrpef; $d := $r <= 15000 ? 1955 : $r <= 28000 ? 1910 + 1190 * (28000 - $r) / 13000 : $r <= 50000 ? 1910 * (50000 - $r) / 22000 : 0; $round($d, 2)) |
| IRPEF netta | irpefNet | ($x := irpefGross - detrazione; $round($x > 0 ? $x : 0, 2)) |
| Netto / anno | netAnnual | $round(grossAnnual - inps - irpefNet, 2) |
| Netto / mese (su 13) | netMonthly | $round(netAnnual / 13, 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
inpsRate | 0.0919 |
band1 | 28000 |
band2 | 50000 |
Test vectors (2)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — S1 30,000 EUR single
given grossAnnual | 30000 |
|---|---|
expect inps | 2757 |
expect taxableIrpef | 27243 |
expect irpefGross | 6265.89 |
expect detrazione | 1979.29 |
expect irpefNet | 4286.6 |
expect netAnnual | 22956.4 |
Case 2 — S3 80,000 EUR single
given grossAnnual | 80000 |
|---|---|
expect inps | 7352 |
expect taxableIrpef | 72648 |
Sources
- Agenzia delle Entrate · checked 2026-08-02
- INPS · checked 2026-08-02
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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