Easy Diplomacy has selected Studio Comito for:

  • deep and always up-to-date knowledge
  • experience in working for Embassies
  • clearly defined fares, highly competitive

Studio Comito

What does a labour consultant do?

In a country like Italy, where bureaucracy is quite complex, the legislation on Employment Consultancy is not easy to understand, not even for the Experts in the field. There can be much confusion, indeed, among the definitions of accountant, lawyer, professional and expert in different subjects.

The Employment Consultant provides the service of employee payroll processing and can assist Embassies and Employees to comply with the law in managing human resources welfare.

The Employment Consultant also deals with staff grading, communication and relations with Employment Centres, Directorates of Labour, Italian Worker’s Compensation Authority INAIL, Italian Social Welfare Institute INPS and Trade Unions.

Professional Employment Consultants need to be highly specialized, since their tasks are complex and the law changes frequently. For this reason, Easy Diplomacy has chosen Studio Comito as a reference for Embassies and employees, not only for its extensive professional experience, but also for the value given to clear and detailed information on legal obligations and documents. Moreover, Studio Comito guarantees transparent fees to process everything that is required by law with no nasty financial surprises.

  • Notifying of the substitution of the Head of Mission to the Italian Revenue Agency, Worker’s Compensation Authority INAIL and Italian Social Welfare Institute INPS
  • Hiring employees with regular contract
  • Delivering monthly remuneration and payroll corresponding to each grade
  • Paying taxes on labour to the Italian Social Welfare Institute INPS by day 16th of each month
  • Sending the UniEmens declaration for the correct accreditation of labour taxes to each employee, by the month following the reference monthly period
  • Sending the INAIL declaration and paying the taxes for the insurance against accidents at work by the 16th February each year
  • Delivering the certificate to the employees and sending it online to the Revenue Agency by the 28th of February each year
  • Sending the 770 form by the 31st of July each year
  • Draft the Document on Workplace Risk Assessment and providing all measures for employees’ safety and health

Further services provided

In addition to the complete management of employment relations for the staff of Embassies and other businesses, the following services are provided:

  • Recruiting and management of private domestic workers
  • Income tax return forms “unico” and 730
  • Registration of Lease Contracts and payment of the registration tax
  • Activation of personal or business Certified Email addresses
  • Processing and delivery of the Declaration of Estate
• All workers must pay the following taxes: 1) Irpef – Italian Personal Income Tax. 2) Additional regional Irpef – tax for the region of residence, 3) Additional municipal Irpef – tax for the municipality of residence
• IRPEF rates and the relative income thresholds are regulated for 2016 by article 11 of TUIR
• The IRPEF tax calculated according to the indicated rate, is a progressive tax that has to be paid in one or two instalments depending on the amount: a) Lump sum by 30th November if the amount does not exceed 257.52 euros. b) Two instalments if the amount equals or exceeds 257.52 euros; the first instalment (40%) within 16th June (along with the balance), the second one – the remaining 60% – within 30th november
• The additional regional IRPEF tax is established by the Regions, and can be calculated by applying the relevant rate, as per Regional decree, to the total income as established for IRPEF purposes and excluding deductions. The Region to which the payment is due depends on the taxpayer’s tax domicile on the 31st December of the year of reference
• The additional municipal IRPEF tax is established by the Municipalities, and can be calculated by applying the relevant rate, as per Regional decree, to the total income as established for IRPEF purposes and excluding deductions. The tax domicile is the criterion to establish which municipality receives the tax. The additional municipal tax is due to the municipality where the taxpayer has his/her tax domicile on 1st January of the year of reference. From 2007 onward, the additional municipal tax, apart from the amount due (balance payment), also requires an advance payment (for the year following the reference period) accounting for 30% of the previous year’s amount

Service provided:

All individuals, employed or not by Diplomatic Representations, are offered the following services:

  • Processing and online delivery of the Unico form
  • Drafting of the F24 form for tax payment, for both lump sum and instalments (the F24 form has to be paid to the bank by the client, or alternatively the online payment on the user’s current account can be done by proxy)

Other services offered for individuals:

  • Domestic workers management (cleaners and carers), recruitment, management of remuneration (monthly salary, 13th month, leaves, severance indemnity) labour tax payment and dismissal
  • Request of Land Registry certificates
  • Registration of contracts of leasing and payment of the registration tax
  • Activation of personal or business Certified Email addresses
  • Processing and delivery of Declarations of Estate
  • Processing of 730 form for workers who are employed by taxable people
  • Management of Irregularities Reports and Payment Demand
Roberto ComitoAccountant Roberto Comito

He obtained a Diploma in Commerce and Accountancy in 1990 at the A. Monti Secondary School. He has been working for 20 years in an Accountancy Office founded in 1975, being in charge of the Labour Consultancy for a wide range of businesses such as Diplomatic Representations, Trade, Lawyers’ Associations, Clinics, Civil Courts and private citizens, also dealing with income tax returns.

In 2013 he became a member of the Order of Employment Consultants – Province Council of Rome, registration n°4627, continuing his work in the same sectors, and working especially with Diplomatic Representations, currently having more than one Representation among his clients.

In 2014 he was accredited for the profession of Civil and Commercial Ombudsman to the Res Consulting srl in Rome.

Specialized in:

  • Employment Consultancy on staff grading and tax relief
  • Total human resources management on tax compliance and possible litigations
  • Consultancy and management of domestic workers for private people
  • Tax returns, both unico and 730 forms
  • Tax consultancy for small and medium sized enterprises

Consultancy package:

  • Free introductory meeting
  • Clear quotation
  • Occasional consultancy fees depending on task complexity
  • Continuous assistance by email or telephone, or at the Representations’ premises when

Contact the Easy Diplomacy Staff to receive the first free consultancy from our selected professionals.
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