AERA Platform / People & Workforce
People & Workforce Suite

Workforce Budget & Planning

Your largest cost line, finally under control. Multi-year headcount planning, Italian payroll cost projection with INPS/INAIL/TFR/13ma/14ma rules, scenario modelling, movement tracking (hires, terminations, promotions, transfers), and direct vs indirect labor analysis — all on a 3-to-5 year horizon.

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A Workforce Budget & Planning — Piano Industriale 2027-2029 3Y Plan Recalc Current headcount 273 258.5 FTE Planned end 2029 298 +25 net hires over 3Y Total cost 2027 (projected) € 14.2M +3.8% vs 2026 actual Direct labor ratio 62% 170 direct · 103 indirect Vacant positions 12 8 approved · 4 proposed Headcount evolution — 3-year plan Headcount 0 100 200 300 273 2026 Actual 282 2027 +15 · -6 290 2028 +12 · -4 298 2029 +10 · -2 +37 new hires -12 terminations Net: +25 Total cost of workforce — by component € millions 0 5M 10M 15M € 13.7M 2026 € 14.2M 2027 € 14.9M 2028 € 15.6M 2029 RAL (62%) INPS/INAIL (22%) TFR + 13ma (10%) Benefits (6%)
From headcount plan to cost projection in one click
Five capabilities that bridge HR operations and finance control — built for the reality of Italian payroll with CCNL rules, INPS contributions, TFR, and benefit management.
Headcount planning

Position-based headcount with movement tracking

Start from your org chart — every position has a department, job, FTE level, and status (filled, vacant, frozen, approved, proposed). Plan workforce movements: new hires, terminations, retirements, promotions, transfers, contract expirations, and restructuring. The headcount snapshot shows opening → movements → closing for every period.

  • Position-based planning: filled vs vacant vs frozen
  • 7 movement types: hire, termination, retirement, transfer, promotion, contract end, restructuring
  • FTE tracking for part-time positions (0.50, 0.75, 1.00)
  • Department hierarchy: BU → Division → Department → Office
Headcount snapshot — 2027 Department Opening Hires Terms Trf In Trf Out Closing BU Componenti142+8-31-1147 Torneria48+3-10050 Montaggio56+2-11058 BU Sistemi68+5-20-170 Corporate63+2-11-164 Total273+15-62-3282 FTE: 258.5 → 268.0 (+9.5) · 14 part-time positions · Avg FTE/HC ratio: 0.95 Key movements planned for 2027 3× CNC Operators (Torneria) — Q1 start 1× PM Promotion (Colombo → Division Mgr)
Cost projection

Full cost-of-workforce calculation with Italian payroll rules

From RAL to total cost-to-company in one engine. AERA applies INPS contributions (by CCNL category: Dirigente 33.8%, Impiegato/Operaio 30.1%), INAIL, TFR (RAL/13.5 with ISTAT revaluation), tredicesima, quattordicesima (Commercio CCNL only), pension funds, health insurance, meal vouchers, company cars — all rule-driven and configurable.

  • INPS contribution rates by category with ceiling (Dirigente: €113,520 cap)
  • TFR calculation with ISTAT index revaluation
  • Tredicesima for all, quattordicesima for Commercio CCNL
  • Individual benefit overrides on top of category-level rules
Cost buildup — from RAL to total cost 0 5M 10M 15M € 8.8M RAL +€ 2.7M INPS/INAIL +€ 0.65M TFR +€ 0.73M 13ma +€ 0.85M Benefits +€ 0.22M +2.5% incr. Total cost to company: € 14.2M Avg cost/employee: € 50,350 · Direct labor: € 8.8M (62%) · Indirect: € 5.4M (38%)
Scenarios

What-if scenario comparison

Model different workforce strategies side by side. Plan A (growth), Plan B (conservative), Plan C (freeze) — each with its own headcount trajectory and cost impact. Compare total cost, headcount evolution, direct/indirect ratio, and cost per FTE across scenarios to support board-level decisions.

  • Multiple plan versions per horizon (Draft, In Review, Approved)
  • Salary increase assumptions: plan-level or category-level
  • Inflation rate for TFR revaluation per scenario
  • Side-by-side comparison dashboard
Scenario comparison — 2027-2029 Plan A — Growth Headcount 2029298 Net hires (3Y)+25 Cost 2029€ 15.6M Cost/FTE 2029€ 52.3K Direct ratio63% RAL increase+2.5%/yr Approved Plan B — Conservative Headcount 2029285 Net hires (3Y)+12 Cost 2029€ 14.8M Cost/FTE 2029€ 51.9K Direct ratio64% RAL increase+2.0%/yr Draft Plan C — Freeze Headcount 2029265 Net hires (3Y)-8 Cost 2029€ 13.8M Cost/FTE 2029€ 52.1K Direct ratio60% RAL increase+1.5%/yr Draft 3-year delta: Plan A vs Plan C Headcount: +33 heads · Cost: +€ 1.8M/yr by 2029 · Direct labor: +€ 1.1M · Indirect: +€ 0.7M Board decision required: capacity constraints in Torneria require +3 CNC operators regardless of scenario Minimum viable headcount for production targets: 278 (all scenarios above this floor)
Labor analysis

Direct vs indirect labor cost analysis

The split that matters most for manufacturing. Every position, employee, and department is tagged as direct (production) or indirect (staff/admin). Track the ratio over time, compare across BUs, and ensure your overhead structure stays lean as production scales.

  • Direct/indirect tagging at employee, position, and department level
  • Cost split: direct labor cost feeds into COGS, indirect into OPEX
  • Ratio monitoring across business units and over time
  • Integration with SFP COGS module for absenteeism-adjusted hourly cost
Direct vs indirect labor — by BU BU Componenti Direct: 78% · 111 FTE 22% BU Sistemi Direct: 55% · 38 FTE 45% Corporate Indirect: 90% · 58 FTE 10% Total: 170 direct (62%) · 103 indirect (38%) · Target ratio: 65% direct Cost impact for COGS integration Direct labor cost € 8.8M → feeds into SFP COGS module Indirect labor cost € 5.4M → feeds into SFP OPEX module
Positions & benefits

Position vacancy tracker and benefit rule engine

Every open position has a cost impact. Track vacancies by department, status (approved, proposed, frozen), and time-to-fill estimate. The benefit rule engine applies CCNL-specific rules automatically — from INPS contribution rates by category to meal vouchers and company cars per employee.

  • Position lifecycle: proposed → approved → open → filled
  • Vacancy cost simulation (what does each unfilled position save/cost?)
  • 10+ benefit rules: INPS, INAIL, TFR, 13ma, 14ma, pension, health, meals
  • Category-specific rules (Dirigente vs Quadro vs Impiegato vs Operaio)
Vacancy tracker & benefit rules Open positions — 12 total POS-DEV-003 — Developer (IT & BI) RAL: € 45K · Status: Approved Q2 target POS-ASS-003 — Assembly Operator (Montaggio) RAL: € 24K · Status: Approved Q1 target POS-CNC-004 — CNC Operator (Torneria) RAL: € 28K · Status: Proposed Pending Vacancy cost: € 480K annual savings while unfilled · Opportunity cost: production capacity -3.2% Active benefit rules — cost multiplier by category Dirigente 1.52× INPS 33.8% + car + health € 95K → € 144K Quadro 1.46× INPS 30.1% + pension + health € 55K → € 80K Impiegato 1.42× INPS 30.1% + meals € 35K → € 50K Operaio 1.43× INPS 30.1% + INAIL 0.4% € 28K → € 40K
See it in action
A walkthrough of the Workforce Budget — from org chart setup through cost projection to scenario comparison.
Video coming soon
273
Employees managed
3-5Y
Planning horizon
10+
Italian payroll rules
What-if
Scenario engine
Ready to take control of your workforce costs?

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