Payroll Outsourcing


Studio Pagani Payroll offers comprehensive payroll outsourcing services, managing the complex and variable aspects of employment relationships, including tax, insurance, contributions, and contractual obligations. Employee data is securely stored and organized monthly, categorized thematically and parametrically for easy access.

Included in the service

Monthly procedures

  • Generation of payslips through the acquisition of attendance and absence data, either externally or integrated with the payroll module
  • Preparation of the Libro unico del lavoro (Single labor book)
  • General summaries of payslips, categorized by qualification and cost center
  • Preparation of salary payment files in XML or CBI formats
  • Generation and submission of UNIEMENS reports
  • Updates for periodic seniority increases
  • Adjustments for promotions or qualification changes based on company communications
  • Adjustments for contractual renewals and company-specific agreements
  • Adjustments based on company communications regarding collective bargaining agreements
  • Calculation of year-end tax and social security reconciliations, displayed on payslips
  • Monthly calculation of severance pay and supplementary pension contributions
  • Calculation of end-of-employment entitlements for departing employees
  • Final IRPEF adjustments for terminated employees
  • Preparation and printing of Certificazione Unica for departing employees

Annual procedures

  • Preparation and electronic submission of the Certificazione Unica (CU), available to both the employee and the company
  • Preparation and electronic submission of simplified and ordinary Modello 770 forms
  • Annual summary of severance  
  • Calculation and submission of INAIL self-assessment reports for each insured position  
  • Final tax adjustments
  • Optional direct assistance for tax returns (730) through affiliated partners
  • Preparation of data for IRAP purposes
  • Preparation of TFR data for IAS purposes

Accounting entries for labor costs

This service can be tailored by cost center, qualification, business unit, or detailed per employee. Accounting entries are customized to the company’s chart of accounts, indicating the nature (asset or expense), and generated in a specific record layout.

  • Monthly calculation of deferred liabilities such as additional monthly payments, leave, former holidays, vacation, time banks, severance pay, incentives, and collective bonuses
  • Breakdown of direct, indirect, and deferred payroll expenses
  • Breakdown of social security and welfare contributions on direct, indirect, and deferred payroll expenses