Reading the monthly newsletter is not an easy operation for those who are not familiar with the subject. In fact, school staff often have difficulty understanding the financial items that make up the wage rate (basic treatment, ancillary fees, withholdings, etc.).
We therefore provide useful clarifications that serve as a guide to facilitate the reading of the payslip for teachers and ATA staff.
How to view the payslip.
Every permanent and time-limited school employee can view the payslip through the NOIPA portal, which is administered by the Ministry of Economic Affairs and Finance.
Let’s analyze the payslip
Based on the field “Qualification”, the letter K underlined in red is used to identify the employee’s affiliation with the School Sector.
The second letter serves instead to identify the type of employment contract:
- KA: permanent staff with permanent contracts;
- KR: teaching staff in Catholic religion (KRR permanent teachers, KRO non-permanent teachers);
- KS: non-permanent employees with annual contract or until termination of teaching activities;
- KT: non-permanent employees with a fixed-term contract, the so-called “short-term alternate”;
- KX01: school partner;
- KX02: school staff of services;
- KX03: administrative assistant staff;
- KX04: administrative coordinating staff;
- KX05: kindergarten and primary school teacher staff;
- KX06: high school teacher staff (trained);
- KX07: teaching staff in the primary school;
- KX08: high school teachers (graduate);
- KX09: Director of General and Administrative Services.
The item “Table salary” constitutes the main item in salary earnings, the size of which is linked to the current salary tables and linked to the collective agreement for the school / education sector.
The salary tables for each professional profile are divided into bands according to the seniority the employee has achieved. The updated tables are shown below without regard to the CIA and contractual holiday allowances.
The special supplementary allowance (IIS) is a financial amount that is paid monthly (and also in the thirteenth) to all professional profiles, with the aim of adjusting the salary in the table to the increase in the cost of living. Since 2003, it has been incorporated into the payroll item in tabular form.
Contractual holiday allowance
It is a payroll item paid by the state in the periods between the expiration of one sector CCNL and the signing of the next. It is therefore only a provisional fee for the purpose of replacing (albeit insufficiently) the contractual increases which have not yet entered into force.
The item “equalization element”, inserted in 2017 to provide financial support for the lowest incomes. The quantity varies from 3 to 19 euros per month.
Additional accessories for the table can be part of the payslip, including:
- RPD, professional remuneration for teaching staff;
- CIA, supplementary individual remuneration (for ATA staff);
- ATA Administration Reimbursement (Fixed Part, for DSGA);
- ATA professional development (the so-called Article 7 of CCNL 2004-2005 and the contractual order Art. 62, paragraphs 2-3).
Former Renzi bonus.
From 1 January 2022, only workers with an income of not more than € 15,000 will continue to receive the “renzi bonus” in payslips.
For incomes of a higher amount, and up to the limit of € 28,000, the bonus is instead absorbed by the new tax deductions in the payslip, after certain limits set by law.
The column to the left of the note shows the social security deductions (INPDAP and credit fund, the most important) and the personal income tax, excluding any deductions.
Occupational detentions may also occur in the event that the worker is registered with a trade union and / or trade union.
Finally, it is possible to verify the presence of any tax and / or social adjustments (such as additional regional and municipal taxes, tax debts to be paid off, etc.).
Personal income tax rates.
Finally, in the light of the current reform of 1 January 2022, consider the personal tax rate applied in the payslip:
- 23% for income up to € 15,000;
- 25% for income from € 15,001 to 28,000;
- 35% for income from € 28,001 to 50,000;
- 43 for income over € 50,000;