HR & Payroll Due Diligence

Labor law due diligence in the context of buy-side and vendor-side operations to verify compliance with labor and social security regulations.

Our HR & Payroll Due Diligence service, delivered by experienced payroll professionals and Labor Consultants, supports clients of all sizes—both Italian and international—in labor law due diligence aimed at identifying any critical issues that could lead to costs and reduce the company's value in buy-side and vendor-side transactions.

The service includes:

  • Examination of the correct application of laws, National Collective Labor Agreements (CCNL), and local or company-level agreements;
  • Verification of salary payments and their consistency with individual contracts, collective agreements applied, and the actual work performed;
  • Analysis of the employer's obligations as a withholding agent, including personal income tax, social security contributions, and insurance premiums;
  • Verification of ongoing disputes and assessment of potential disputes based on conducted investigations.


Contract oversight

The Contract Oversight service, thanks to a multidisciplinary team of highly experienced specialists from various areas (Tax, Legal, Business Risk, etc.), ensures the client receives thorough evaluation and monitoring of risks related to the outsourcing of contracted activities. Thanks to this multidisciplinary approach, contractor or subcontractor compliance is verified according to the following criteria and areas of analysis:

  • Adequacy and soundness of the structure in relation to contractual obligations
  • Dependency relationship with the client
  • Reputational risks and conflicts of interest (regarding both contractor/subcontractor and their legal representatives)
  • Tax compliance (direct and indirect taxes)
  • Labor compliance (compliance with applied CCNL, salary, contribution, and insurance analysis, tax evasion and omissions)
  • Occupational health and safety

Write to us at contattaci@bgt.it.gt.com