Come si calcolano gli straordinari?

Paga oraria straordinaria = paga oraria base × (1 + maggiorazione CCNL). Maggiorazioni tipiche: +25% feriale, +30% notturno, +50% festivo, +60% notturno-festivo. Esempio: 10€/h con +25% = 12,50€/h.

Quanto si paga lo straordinario?

Le maggiorazioni minime per legge: straordinario diurno feriale +25%, notturno +50%, festivo diurno +50%, notturno festivo +75%. Molti CCNL prevedono percentuali superiori. La maggiorazione si calcola sulla retribuzione oraria lorda.

Quante ore di straordinario si possono fare?

Il limite massimo di legge e 250 ore annue di straordinario. L'orario settimanale non puo superare le 48 ore medie (calcolate su 4 mesi). Alcuni CCNL prevedono limiti diversi.

Come si calcola la retribuzione oraria per gli straordinari?

Retribuzione oraria = Stipendio lordo mensile / Divisore orario contrattuale (di solito 168 o 173 ore). Esempio: 1.600 euro lordi / 168 = 9,52 euro/ora. Lo straordinario feriale al 25% diventa: 9,52 x 1,25 = 11,90 euro/ora lorda.

Lo straordinario e tassato di piu?

Lo straordinario e soggetto alla tassazione ordinaria IRPEF, sommandosi al reddito complessivo. Puo quindi far salire lo scaglione IRPEF. Per i premi di produttivita (diversi dallo straordinario) esiste una tassazione agevolata al 5% fino a 3.000 euro per redditi sotto 80.000 euro.

Overtime Calculator 2026 – Calcolatori Gratis

In-depth

How to Use the Overtime Calculator

The Overtime Calculator lets you know exactly how much your extra work hours are worth. Enter your salary, the number of hours by overtime type, and get the gross pay and an estimated net amount.

What This Tool Calculates

The calculator automatically determines:

Base hourly rate from the gross monthly salary and the hourly divisor of your collective bargaining agreement (CCNL)
Daytime weekday overtime pay with a 25% premium
Nighttime overtime pay with a 50% premium
Holiday overtime pay with a 50% premium
Nighttime holiday overtime pay with a 75% premium
Total gross and estimated net after INPS contributions and income tax (IRPEF)

Overtime Premiums by Law

Overtime work must be compensated with a premium over the regular hourly rate. The percentages vary depending on the applicable collective bargaining agreement, but the most common reference values are: +25% for daytime weekday, +50% for nighttime and holiday, +75% for nighttime holiday. Some agreements (such as the Commerce sector) provide lower premiums for the first weekly overtime hours.

Overtime Limits

Italian law (Legislative Decree 66/2003) sets the maximum limit at 250 overtime hours per year per worker. Additionally, the average weekly working time (regular + overtime) cannot exceed 48 hours calculated over a 4-month reference period. The minimum daily rest is 11 consecutive hours. These limits may be modified (for better or worse) by the applicable collective bargaining agreement.

How to Find the Hourly Divisor

The hourly rate is calculated by dividing the gross monthly salary by the hourly divisor specified in the collective bargaining agreement. The most common divisors are: 168 (Commerce CCNL, 40 hours/week), 173 (Metalworking CCNL), and 156 (Public Sector CCNL). If you do not know your divisor, check your collective bargaining agreement or ask the payroll department.

Taxation of Overtime

Overtime is subject to INPS contributions (approximately 9.19% borne by the employee) and ordinary income tax (IRPEF) by bracket. A special tax break exists for productivity bonuses linked to efficiency improvements: a 10% flat tax on up to 3,000 euros per year, for incomes up to 80,000 euros. The calculator estimates the net amount taking into account the worker's marginal IRPEF bracket.

Time Bank

Some collective bargaining agreements provide a time bank as an alternative to payment: overtime hours are set aside and can be taken as paid leave within 12-24 months. In this case, the percentage premium is still paid in the paycheck, while the base hours are "deposited."

Who This Is For

The calculator is designed for employees who want to verify the accuracy of overtime on their pay slips, for employers who need to estimate the cost of extra work, and for payroll consultants who manage wages.

Overtime Calculator 2026

Come si calcolano gli straordinari?