Payslips
Part-time pay in Italy: 20 or 30 hours, net salary in 2026
Payslips · · 3 min read
By Lorenzo Schiavone · calculator developer
You cannot find net pay for a 20-hour part-time job by halving full-time take-home pay. Start with the actual reduced gross annual salary and recalculate contributions, IRPEF and credits. A part-time employment relationship lasting the whole year can have 365 qualifying credit days, despite shorter weekly hours.
Identify the actual part-time gross salary first
Article 7 of D.Lgs. 81/2015 provides for economic treatment proportional to the reduced work, respecting the rights of a comparable employee. Check the collective agreement’s full-time hours, grade, pay components and payment count.
If the reference full-time role is 40 hours with €30,000 gross annually, a strictly proportional reduction gives €15,000 at 20 hours and €22,500 at 30 hours. These are comparison assumptions, not universal contractual minimums. If the offer already states part-time RAL, do not reduce it again.
Example: 20, 30 and 40 hours in Milan
QuantoNetto engine, tax year 2026: ordinary permanent contract for 365 days, 13 payments, IVS of 9.19%, no additional fund, other income, expense credits or special regime. The municipal rate is a flagged 2025 carryover estimate. The model includes applicable payroll relief.
| Assumed weekly hours | Actual gross annual salary | Estimated annual net | Average net over 13 |
|---|---|---|---|
| 20 | €15,000 | €14,197.95 | €1,092.15 |
| 30 | €22,500 | €19,065.24 | €1,466.56 |
| 40 | €30,000 | €23,425.52 | €1,801.96 |
Reduced hours do not halve credit days
Qualifying credit days follow the employment period and generally include holidays and rest days. Exclude periods with no entitlement to pay, including deferred pay. A part-time percentage is not a percentage to apply automatically to those days.
A part-time relationship lasting all of 2026 differs from a full-time job starting on 1 July: the latter has 184 days. Do not double-count overlapping days from simultaneous jobs; the annual total cannot exceed 365.
Why net pay falls less than gross pay in the example
At €15,000 RAL, taxable employment income is €13,621.50. The model recognises a €1,955 ordinary employment credit, €721.94 cash tax wedge allowance and €1,200 trattamento integrativo. At €22,500, the income band changes and the extra payroll credit is €1,000.
These items explain why halving gross pay does not halve net pay. Other income or a shorter employment period can change eligibility. Read about employment credits and the supplementary allowance.
Entering the comparison in the calculator
Enter actual reduced-hours RAL, municipality and contractual payment count. Use the qualifying days and real contribution profile; do not convert 20 hours into 182 days.
The calculator estimates annual take-home pay. It does not reconstruct a collective agreement, minimum contribution bases or additional part-time hours. Compare annual figures; extra salary payments and local-tax instalments can make monthly deposits differ.
Frequently asked questions
Does a 50% part-time role have 182 credit days? ▾
Not merely because of reduced hours. A full-year relationship can have 365 days; duration and pay-entitlement periods matter.
Do 20 hours always mean about €1,092 net? ▾
No. That is the average over 13 payments for the €15,000 Milan example and stated assumptions. Actual contractual pay can differ.
Does switching from 13 to 14 payments change net pay? ▾
With the same RAL and other assumptions, the average distribution changes. Estimated annual take-home pay stays the same.
Sources and method
- Gazzetta Ufficiale · Legislative Decree 81/2015, article 7, part-time employment
- Agenzia delle Entrate · employment days for tax credits
- Department of Finance · TUIR article 13, employment tax credits
- Agenzia delle Entrate · circular 4/E · 16 May 2025
- QuantoNetto · calculation method and limitations
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.