Payslips
NASpI 2026: Italian income tax, net benefit and the CU
Payslips · · 2 min read
By Lorenzo Schiavone · calculator developer
Ordinary NASpI is subject to IRPEF, as income replacing employment pay. Net payments depend on withholding, applicable credits and adjustments as well as the benefit amount. Read the INPS payment statement; entering gross NASpI as salary in a RAL calculator does not produce a valid benefit calculation.
Why the unemployment benefit is taxable
Section 6 of INPS circular 94/2015 explains its tax treatment: INPS withholds tax, handles applicable credits and year-end adjustments, and issues a CU. Being an unemployment benefit does not make ordinary NASpI tax-exempt.
The ordinary 2026 IRPEF bands are 23%, 33% and 43% on taxable income. The highest relevant band does not tax every payment in full at that rate. Benefit entitlement, gross amount and duration follow separate social-insurance rules.
Read the payment statement before estimating net cash
Compare the period covered, gross benefit, withholding, recoveries or adjustments, and cash paid. A transfer may include several periods or a correction.
A bookkeeping illustration: €1,200 gross less €150 withholding, with no other entries, means €1,050 paid. The €150 is an assumed statement figure, not a standard NASpI rate. QuantoNetto does not calculate the gross benefit, its duration or its net payment.
CU certificates and the correct income year
The INPS CU service provides the certificate of the previous year’s income and withholding. CU 2026 therefore reports 2025 income.
The 30 April 2026 INPS notice explains updates to CU 2026 for income-support benefits, including NASpI, relevant to payroll-relief entitlement for 2025 income in the tax return. It does not promise every recipient the same bonus or payment date.
Receiving salary and NASpI in the same year
Review the employer’s and INPS certificates together: final tax considers relevant annual income and withholding already paid. The two-CU guide explains consolidated amounts and duplicate-income risks.
Keep payment statements and the latest CUs; resolve differences with the pre-filled return before confirming. The 2026 and 2027 return guide explains the different income years.
Frequently asked questions
Is ordinary NASpI exempt from IRPEF? ▾
No. It replaces employment income and INPS applies the required tax withholding.
Can a salary calculator estimate net NASpI? ▾
No. The benefit and its payments use different rules. Use INPS statements and the CU.
Is advance NASpI always taxed in the same way? ▾
No. It is a distinct arrangement, including a specific cooperative-capital exemption under conditions described by INPS. Do not apply that exception to ordinary NASpI.
Sources and method
- INPS · circular 94/2015, section 6, NASpI taxation
- INPS · Certificazione Unica income certificate
- INPS · CU 2026 tax benefits, 30 April 2026
- INPS · advance NASpI and the specific cooperative exemption
- Ministry of Labour · 2026 budget measures
An informational guide to the 2026 rules. Examples are annual estimates under the stated assumptions. Average pay does not reproduce a monthly payslip. Prior-year municipal rates are marked as estimates.