Italy Social Security Contributions 2025: INPS Rates by Contract Type

Italy Social Security Contributions (INPS) 2025

Italy’s INPS system covers pensions, unemployment, maternity, and health benefits. Contribution rates vary by contract type, making tailored planning essential.

Employees

Employees contribute roughly 9.19% of gross salary, while employers pay 23–32% depending on sector and contract. Payslips detail contributions to pension funds, unemployment insurance, and other INPS branches. Monitor category codes (codice contributivo) for accuracy.

Collaborators (Co.Co.Co) and Professionals

Coordinated collaborators contribute to the Gestione Separata at 26.23% (two-thirds employer, one-third worker). Freelance professionals without separate funds also join Gestione Separata, paying the full 26.23%. Minimum contribution thresholds trigger payments even with low income, so plan cash flow accordingly.

Artisans and Traders

Artisans and commercianti pay fixed quarterly contributions plus a percentage (24%) on profits exceeding thresholds (€18,415 in 2025). Register with INPS upon opening a VAT number and review annual statements for adjustments.

Voluntary Contributions and Credits

Missing contribution years can be covered through voluntary payments. Evaluate pension forecasts via the Estratto Conto INPS portal and consider supplementary pension plans (fondi pensione) for additional retirement security.

Advice: Synchronize INPS deadlines with tax payments, use F24 models for remittance, and verify contributions annually to prevent gaps.