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Glossary

Italian payroll and HR glossary

CCNL, LUL, ROL, TFR: the Italian terms you meet when managing staff, explained in plain English.

Banca ore (time bank)
An hours account provided by collective agreements: extra hours are set aside and recovered later as paid time off, as an alternative or in addition to premiums (Legislative Decree 66/2003, art. 5, para. 5). The rules are in the CCNL.
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Busta paga (payslip)
The pay statement an employer gives the employee when paying wages, showing pay items, deductions and net pay (Law 4/1953). It may be delivered electronically.
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CCNL – national collective agreement
The agreement between unions and employer associations for a sector. It sets minimum pay, hours, vacation, leave, overtime and many other employment rules.
Clausole elastiche e flessibili (flexibility clauses)
Written agreements in part-time work that allow the schedule to be moved or its length increased, within the limits of collective agreements, with two working days' notice (Legislative Decree 81/2015, art. 6, paras. 4 and 5).
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Codice fiscale (tax code)
The alphanumeric code that identifies every person for tax purposes in Italy. In Chrono Desk it also opens protected payslip PDFs.
Congedo parentale (parental leave)
Time off work that parents are entitled to in a child's early years, governed by Legislative Decree 151/2001. Length and pay depend on the law and the CCNL.
Congedo per gravi motivi familiari (family leave)
Unpaid leave of up to two years, continuous or split, for serious and documented family reasons: the job is kept but the person may not work (Law 53/2000, art. 4, para. 2).
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Consulente del lavoro (payroll consultant)
A registered professional (Law 12/1979) who handles payroll, contributions and HR compliance for companies. In Chrono Desk they have a dedicated role.
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Distinta (payment batch)
A list of payments sent together, such as all of a month's salaries. In Chrono Desk the salary batch leaves the RoxPay business account after approval.
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Divisore orario (hourly divisor)
The number the monthly pay is divided by to get the hourly rate. The CCNL sets it: for example 168 in the Terziario Confcommercio CCNL (40 hours a week) and 173 in the metalworking industry CCNL.
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Ex festività (ex-holiday leave)
Paid leave hours compensating for public holidays abolished by Law 54/1977 (four, after Epiphany was restored). The CCNL sets the amount and rules; often 32 hours a year.
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Ferie (paid vacation)
The paid rest every worker is entitled to: at least four weeks a year (Legislative Decree 66/2003, art. 10). It cannot be waived and can only be paid out when employment ends.
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Ferie maturate (accrued vacation)
Vacation accumulated so far: it accrues monthly, at one twelfth of the annual total.
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Ferie residue (remaining vacation)
Vacation still to be taken: carryover from last year plus vacation accrued, minus vacation taken.
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Festività nazionali (public holidays)
The holidays recognised nationwide: Italy has 13 a year (from 2026 this includes 4 October, St Francis of Assisi, Law 151/2025), including Easter Sunday and Easter Monday, which change date every year. A town's patron saint day is instead a local holiday, different for each municipality.
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Foglio ore (timesheet)
The day-by-day record of each employee's hours, with shifts, breaks and absences. It is the basis for the LUL and payslips.
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FTE – full-time equivalent
Measures a team's workload in full-time units: weekly hours ÷ hours of a full week. Twenty hours out of 40 is 0.5 FTE. When counting employees, part-timers count in proportion to their hours (Legislative Decree 81/2015, art. 9).
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Lavoro notturno (night work)
Work done in the night period: at least seven consecutive hours that include the interval between midnight and 5 a.m. A night worker is someone who normally works at least three hours of their daily schedule at night, or who falls under the CCNL rules; where the CCNL says nothing, someone who does at least three hours of night work on at least 80 working days a year, with the threshold reduced pro rata for part-time (Legislative Decree 66/2003, art. 1). The average is 8 hours in every 24 (art. 13).
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Lavoro supplementare (supplementary hours)
In part-time work, the hours worked beyond the agreed schedule (Legislative Decree 81/2015, art. 6). If the CCNL says nothing, up to 25% of the agreed weekly hours, with a 15% premium on the overall actual hourly pay.
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Lordo and netto (gross and net)
Gross pay is before contributions and taxes; net pay is what the employee actually receives after deductions.
LUL – Libro Unico del Lavoro, single employment register
The mandatory register of each worker's data: personal details, pay and an attendance calendar (hours worked each day and, per Ministry circular 20/2008, also overtime, absences, vacation and rest). Introduced by art. 39 of Decree-Law 112/2008.
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Malattia (sick leave)
Absence due to illness, certified by a doctor with an electronic certificate. It does not reduce vacation and is paid under rules set by law and the CCNL.
Matricola (employee number)
The number that identifies an employee within the company, used on payslips and registers.
Orario normale (standard hours)
By law 40 hours a week (Legislative Decree 66/2003, art. 3). The CCNL can set fewer.
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Part-time
Reduced-hours employment (Legislative Decree 81/2015). Horizontal: fewer hours every day; vertical: only some days, weeks or months; mixed: a combination.
Pausa (break)
If the working day exceeds 6 hours a break is due; the CCNL sets its length, and failing that it is at least 10 minutes (Legislative Decree 66/2003, art. 8).
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Permessi Legge 104 (carer's leave)
Three days of paid leave a month for workers with a severe disability or caring for a family member with one (Law 104/1992, art. 33).
Permessi per lutto e grave infermità (bereavement leave)
Three working days of paid leave a year for the death or documented serious illness of a spouse, a relative within the second degree or a cohabiting partner (Law 53/2000, art. 4, para. 1).
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Ponte (bridge day)
The working day between a holiday and the weekend: if the holiday falls on a Tuesday or Thursday, the Monday or Friday next to it is the ponte. It is not a public holiday: it is taken with vacation or leave.
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RAL – gross annual salary
A year's gross pay, including additional monthly payments such as the thirteenth and, where due, fourteenth month.
Riposo compensativo (compensatory rest)
Rest granted in place of rest or hours that could not be taken or paid. It is needed, for example, when a contract derogates from the 11 hours of daily rest (Legislative Decree 66/2003, art. 17, para. 4), and in the time bank.
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Riposo giornaliero (daily rest)
At least 11 consecutive hours of rest in every 24 (Legislative Decree 66/2003, art. 7).
Riposo settimanale (weekly rest)
At least 24 consecutive hours of rest every 7 days, normally on Sunday (Legislative Decree 66/2003, art. 9).
ROL – Riduzione Orario di Lavoro, reduced working hours
Paid leave hours granted by the CCNL. The amount varies by agreement; they accrue in proportion to service, under the rules of the CCNL.
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SSO – single sign-on
Access to several services with one account. Chrono Desk is accessed only with a RoxPay account, with no extra passwords.
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Stipendio tracciabile (traceable salary)
Since 1 July 2018 salaries cannot be paid in cash in Italy: bank transfer, electronic payment, cash at a bank counter with a mandate or cheque are required (Law 205/2017). Fines range from €1,000 to €5,000.
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Straordinario (overtime)
Work beyond standard hours. If the CCNL is silent the limit is 250 hours a year (Legislative Decree 66/2003, art. 5); the weekly average cannot exceed 48 hours.
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TFR – Trattamento di Fine Rapporto, severance pay
The sum an employee receives when employment ends. Each year a share equal to annual pay divided by 13.5 is set aside (art. 2120 of the Civil Code) and revalued over time.
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Tredicesima and quattordicesima
Additional monthly payments. The thirteenth month is provided by practically every CCNL and paid in December; the fourteenth only under some CCNLs (e.g. the Terziario Confcommercio one), with dates set by the agreement.
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Short definitions for information only: for real cases the law, the CCNL and your payroll consultant have the final word.

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