Contributions for employees
If you are an employee in Italy, your employer is responsible for deducting and paying your INPS contributions on your behalf. The amount you contribute is calculated based on a percentage of your gross salary. As of 2021, the standard INPS contribution rate for employees is 9.19% of their gross salary.
However, it’s important to note that the actual amount may vary depending on the specific industry or sector you work in. Some sectors have different contribution rates set by collective labor agreements. Additionally, there may be specific deductions or exemptions in certain circumstances, such as for part-time employees or individuals with disabilities.
Contributions for self-employed individuals
If you are self-employed in Italy, you are responsible for calculating and paying your own INPS contributions. The amount you contribute is based on your income, and the specific rates may vary depending on the type of self-employment and your income bracket.
As a general guideline, self-employed individuals typically pay a combined contribution rate of around 24% on their annual income. This rate includes both INPS contributions and contributions to other social security funds, such as the pension fund for self-employed individuals (gestione separata).
It’s important to keep in mind that the exact percentage may differ based on several factors, such as the specific profession or activity you are engaged in. For example, certain professional categories may have higher or lower contribution rates.
Understanding how much you need to contribute to INPS is crucial for both employees and self-employed individuals in Italy. The contribution rates are periodically updated, so it’s essential to stay informed about any changes that may affect your obligation. Consult with a tax professional or the INPS website for accurate and up-to-date information on contribution rates and any exemptions that may apply to your particular situation.
- Contributions for employees are deducted by employers, typically at a rate of 9.19% of gross salary.
- Contributions for self-employed individuals vary based on income, with a general guideline of around 24%.
- Specific industries or professions may have different contribution rates.
- Consult a tax professional or the INPS website for the latest contribution rates and exemptions.