Employer cost in Italy at different salaries
| Salary level | Gross salary | Employer SSC | Total employer cost |
|---|---|---|---|
| 67% of AW | 24,518 EUR | 31.6% | 32,261 EUR |
| 100% of AW | 36,594 EUR | 31.6% | 48,150 EUR |
| 167% of AW | 61,112 EUR | 31.6% | 80,411 EUR |
Worked example
The OECD average wage in Italy for 2025 is 36,594 EUR (about $60,503 in US-dollar purchasing power). On top of that salary the employer pays social security contributions of 31.6%, or 11,556 EUR. That brings the statutory total to 48,150 EUR a year (4,013 EUR a month), or 23 EUR per hour at 2,080 hours. In 2024 the rate at the average wage was 31.6%, so it was essentially unchanged. The rate stays at about 31.6% even at 167% of the average wage, so it scales with pay.
Italy ranks #5 of 38 OECD countries for employer contributions at the average wage (OECD average: 16.6%). Employer contributions are a substantial extra cost to budget for.
Sources: OECD Taxing Wages 2025, comparative indicators (single worker, no children; average wage as defined by the OECD for each country) and OECD, Non-tax compulsory payments as an additional burden on labour income in 2025 (Tables 5 and 6) for mandatory pension and insurance payments that are not classed as taxes, such as Australian superannuation. Model estimates: voluntary benefits, local caps and sector-specific schemes are not included.
Related
Frequently asked questions
How much does an employee cost in Italy?
At the OECD average wage of 36,594 EUR, about 48,150 EUR a year including 31.6% employer social security (2025).
What are employer social security contributions in Italy?
About 31.6% of gross pay at the average wage, 31.6% at 67% and 31.6% at 167% of it (OECD model).