Italy fiscal

Labour incidence vs the congruità threshold

Check the labour incidence on your site before the final payment gets blocked by the DURC di congruità.

Your inputs

Works category (DM 143/2021)

Minimum labour incidence

The % for your category from DM 143/2021

Total value of works

€

Labour cost

€

Congruità check

Labour incidence15%threshold 14.28%

Congruo: above the threshold

Presets are the DM 143/2021 Tabella A thresholds (new build 14.28%, renovation of civil buildings 22.00%, restoration of protected assets 30.00%); for any other category enter your exact DM figure. DM 143/2021 also lets a shortfall up to 5% be attested by the works director, with a 15-day window to regularise, so a small gap isn't necessarily final. Verify with your CNCE / Cassa Edile.