The calculation of contributions and of retirement and other benefits under the Italian system is extremely intricate, being the result of a rigorous rules based system.
This post is intended to provide only a general introductory framework of rates, and thresholds for contributions.
| Category | Applicable Regime | Approx. Rate (2024) | Contribution Base | Notes |
|---|---|---|---|---|
| Employees (private sector) | INPS Employees | ~33% | Gross salary | Employer pays ~23-24%, employee ~9-10% |
| Self-employed (artisans/traders) | INPS IVS (Artisans & Traders) | ~24%–25% | Net income (min. threshold) | Minimum income applies; exact rate varies slightly |
| Freelancers without own Professional Welfare Scheme ("Cassa") | INPS Gestione Separata | 26.07% – 33.72% | Net professional income | 26.07% subject to reduction if covered elsewhere |
| Company Directors involved in the business | INPS Gestione Separata | 24% – 33.72% | Remuneration | Rate depends on whether they have other coverage |
| Company Directors not involved in the business | INPS IVS (Artisans and Traders) | 33.72% | Net income of the business excluding any specific remuneration | For owner-managed businesses contributions generally apply to profits after remuneration |
| Co.Co.Co. (collaboratori) | INPS Gestione Separata | 33.72% | Gross compensation | Shared: 2/3 "employer", 1/3 worker |
| Professionals with Professional Welfare Scheme | Private Pension Fund | Varies (12–30%) | Fund-specific rules | E.g. Cassa Forense, INARCASSA, ENPAM etc. |
| Public sector employees | INPS / State-managed funds | ~33% | Gross salary | Similar to private sector but managed differently |
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